ACCOUNTS - Final Accounts preparation

Registered number: 14010580

P4 HOLDINGS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2026

P4 HOLDINGS LIMITED

REGISTERED NUMBER: 14010580

BALANCE SHEET

AS AT 31 MARCH 2026

		2026		2025
Note		£		£

Fixed assets
Investment property	4		702,531		702,531
			702,531		702,531
Current assets
Debtors: amounts falling due within one year	5	11,170		2,700
Cash at bank and in hand		98,857		75,016
		110,027		77,716
Creditors: amounts falling due within one year	6	(714,081)		(713,429)
Net current liabilities			(604,054)		(635,713)
Total assets less current liabilities			98,477		66,818

Net assets			98,477		66,818

Capital and reserves
Called up share capital	7	100	100
Profit and loss account		98,377	66,718
		98,477	66,818

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P4 HOLDINGS LIMITED

REGISTERED NUMBER: 14010580

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2026

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 31 July 2026.

A S Price

Director

The notes on pages 3 to 5 form part of these financial statements.

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P4 HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.	General information

The Company is a private company, limited by shares, incorporated and domiciled in England within the United Kingdom, registration number 14010580. The Company's registered office is Sterling House, 71 Francis Road, Edgbaston, Birmingham, B16 8SP.
The financial statements are presented in sterling which is the functional currency of the company and the financial statements are rounded to the nearest £1.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

The accounts have been prepared on the going concern basis.

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rental of property
Turnover from the rental of property is recognised when all the following conditions are satisfied:
- the amount of turnover can be measured reliably;
- it is probable that the Company will receive consideration due for the rental of properties;
- the period of rent can be measured reliably; and
- the costs incurred or to be incurred in respect of the transaction can be measured reliably.

2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.5

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

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P4 HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the year was 2 (2025 - 2).

4.	Investment property

		Freehold investment property
		£
	Valuation
	At 1 April 2025	702,531
	At 31 March 2026	702,531

The 2026 valuations were made by the directors, on an open market value for existing use basis.

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P4 HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Debtors

					2026	2025
					£	£


Trade debtors	10,231	1,830
Prepayments and accrued income	939	870
	11,170	2,700

6.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Corporation tax	8,864	8,986
Other taxation and social security	2,391	2,343
Other creditors	692,952	692,452
Accruals and deferred income	9,874	9,648
	714,081	713,429

7.	Share capital
		2026	2025
		£	£

Allotted, called up and fully paid

100 (2025 - 100) Ordinary shares of £1.00 each	100	100

8.	Related party transactions
	During the year the company received loans from the directors and the balance outstanding and due to the directors as at 31 March 2026 was £462,952 (2025 - £462,452). In previous years the company received a loan from a company under common control. The amount outstanding and due to that company at 31 March 2026 was £230,000 (2025 - £230,000). Loans are interest free and repayable on demand.

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