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REGISTERED NUMBER: 09457033 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

PCH PROPERTIES LTD

PCH PROPERTIES LTD (REGISTERED NUMBER: 09457033)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page |

Balance sheet | 1 |

Notes to the financial statements | 3 |

PCH PROPERTIES LTD (REGISTERED NUMBER: 09457033)

BALANCE SHEET

31 MARCH 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

Fixed assets

Tangible assets | 4 | 4,874 |  | 4,447 |  |

Investment property | 5 | 600,000 |  | 600,000 |  |

604,874 |  | 604,447 |  |

Current assets

Debtors | 6 | - |  | 37,308 |  |

Cash at bank | 86,067 |  | 37,030 |  |

86,067 |  | 74,338 |  |

Creditors

Amounts falling due within one year | 7 | 66,096 |  | 80,367 |  |

Net current assets/(liabilities) | 19,971 |  | (6,029 | ) |

Total assets less current liabilities | 624,845 |  | 598,418 |  |

Provisions for liabilities | 8 | 75,873 |  | 75,791 |  |

Net assets | 548,972 |  | 522,627 |  |

Capital and reserves

Called up share capital | 9 | 100 |  | 100 |  |

Fair value reserve | 10 | 247,591 |  | 247,591 |  |

Retained earnings | 301,281 |  | 274,936 |  |

Shareholders' funds | 548,972 |  | 522,627 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

PCH PROPERTIES LTD (REGISTERED NUMBER: 09457033)

BALANCE SHEET - continued

31 MARCH 2026

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of comprehensive income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 August 2026 and were signed on its behalf by:

Mr P Haysom - Director

Mrs C Haysom - Director

PCH PROPERTIES LTD (REGISTERED NUMBER: 09457033)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1. | Statutory information

| PCH Properties Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 09457033. The registered office is Faulkner House, 31 West Street, Wimborne, Dorset, England, BH21 1JS and business address is 22 Cogdean Close, Wimborne, BH21 3XA.

2. | Accounting policies

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Turnover

| Turnover represents gross rents received from investment property.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 25% on reducing balance

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Financial instruments

| Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

| At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

PCH PROPERTIES LTD (REGISTERED NUMBER: 09457033)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

3. | Employees and directors

| The average number of employees during the year was 2 (2025 - 2 ) .

4. | Tangible fixed assets

| Plant and |  | Motor |  | Computer |

| machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| Cost

| At 1 April 2025 | 149 |  | 15,000 |  | 2,407 |  | 17,556 |  |

| Additions | - |  | - |  | 2,052 |  | 2,052 |  |

| At 31 March 2026 | 149 |  | 15,000 |  | 4,459 |  | 19,608 |  |

| Depreciation

| At 1 April 2025 | 102 |  | 11,440 |  | 1,567 |  | 13,109 |  |

| Charge for year | 12 |  | 890 |  | 723 |  | 1,625 |  |

| At 31 March 2026 | 114 |  | 12,330 |  | 2,290 |  | 14,734 |  |

| Net book value

| At 31 March 2026 | 35 |  | 2,670 |  | 2,169 |  | 4,874 |  |

| At 31 March 2025 | 47 |  | 3,560 |  | 840 |  | 4,447 |  |

5. | Investment property

| Total

£ |

| Fair value

| At 1 April 2025

| and 31 March 2026 | 600,000 |  |

| Net book value

| At 31 March 2026 | 600,000 |  |

| At 31 March 2025 | 600,000 |  |

| Fair value at 31 March 2026 is represented by:

£ |

| Valuation in 2022 | 422,538 |  |

| Valuation in 2025 | (100,000 | ) |

| Cost | 277,462 |  |

600,000 |  |

| If Investment property had not been revalued it would have been included at the following historical cost:

2026 | 2025 |

£ | £ |

| Cost | 277,462 |  | 277,462 |  |

| Investment property was valued on an open market basis on 31 March 2026 by the Directors .

PCH PROPERTIES LTD (REGISTERED NUMBER: 09457033)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

6. | Debtors: amounts falling due within one year |

2026 | 2025 |

£ | £ |

| Tax | - |  | 37,308 |  |

7. | Creditors: amounts falling due within one year |

2026 | 2025 |

£ | £ |

| Tax | 6,029 |  | - |  |

| Other creditors | 900 |  | - |  |

| Directors' current accounts | 57,186 |  | 78,429 |  |

| Accruals and deferred income | 1,981 |  | 1,938 |  |

66,096 |  | 80,367 |  |

8. | Provisions for liabilities

2026 | 2025 |

£ | £ |

| Deferred tax | 75,873 |  | 75,791 |  |

| Deferred |

| tax |

£ |

| Balance at 1 April 2025 | 75,791 |  |

| Provided during year | 82 |  |

| Balance at 31 March 2026 | 75,873 |  |

9. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

| 52 | Ordinary A + B | £1 | 52 |  | 52 |  |

| 48 | Ordinary C + D | £1 | 48 |  | 48 |  |

100 |  | 100 |  |

10. | Reserves

| Fair

| value

| reserve

£ |

| At 1 April 2025

| and 31 March 2026 | 247,591 |  |

11. | Ultimate controlling party

| PCH Properties Limited is controlled by the directors, Mr and Mrs Haysom who own 52 out of the 100 shares in issue.