REGISTERED NUMBER: 09457033 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

PCH PROPERTIES LTD

Page

Balance sheet

1

Notes to the financial statements

3

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.

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

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.

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 .

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.