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Registered number: 09964788 PN IP HOLDINGS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
PN IP HOLDINGS LIMITED COMPANY INFORMATION
Directors | F Boglione
| L Boglione
Registered number | 09964788
Registered office | Petersham Nurseries
| Church Lane
| Off Petersham Road
| Richmond
| Surrey
| TW10 7AB
Accountants | Moore Kingston Smith LLP
| Chartered Accountants
| 4 Victoria Square
| St Albans
| Hertfordshire
| AL1 3TF
PN IP HOLDINGS LIMITED REGISTERED NUMBER: 09964788 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 11,434 |  | 15,720
|  |  | 11,434 |  | 15,720
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 100 |  | 100 |
Cash at bank and in hand | 6 | 1 |  | 1 |
|  | 101 |  | 101 |
Creditors: amounts falling due within one year | 7 | (53,857) |  | (74,304) |
Net current liabilities |  |  | (53,756) |  | (74,203)
Total assets less current liabilities |  |  | (42,322) |  | (58,483)
Net liabilities |  |  | (42,322) |  | (58,483)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | (42,422) |  | (58,583)
|  |  | (42,322) |  | (58,483)
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PN IP HOLDINGS LIMITED REGISTERED NUMBER: 09964788 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 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 profit and loss account 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 by:
L Boglione
Director
Date: 17 August 2026
The notes on pages 3 to 5 form part of these financial statements. Page 2
PN IP HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
PN IP Holdings Limited is a private company limited by shares incorporated in England & Wales under the Companies Act 2006. The address of the registered office is given on the Company information page. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Going concern
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company will receive financial support from the shareholders. Therefore, the directors have adopted the going concern basis of accounting in preparing the financial statements.
| 2.3 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.4 | 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.
| 2.5 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.6 | 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. Page 3
PN IP HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Intangible assets
|  | Trademarks
|  | £
| Cost |
| At 1 January 2025 | 42,863
| At 31 December 2025 | 42,863
| Amortisation |
| At 1 January 2025 | 27,143
| Charge for the year on owned assets | 4,286
| At 31 December 2025 | 31,429
| Net book value |
| At 31 December 2025 | 11,434
| At 31 December 2024 | 15,720
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PN IP HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 100 | 100
|  | 100 | 100
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 1 | 1
|  | 1 | 1
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | - | 61,631
| Other creditors | 51,967 | 10,873
| Accruals and deferred income | 1,890 | 1,800
|  | 53,857 | 74,304
8. | Related party transactions
| Included in other creditors is an amount of £51,961 (2024: £10,867) owed to Petersham Nurseries, a company under common control.
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