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Registration number: 12330233

PV Housing Services Limited
Unaudited Financial Statements
for the Year Ended 30 November 2025

PV Housing Services Limited

Contents

Balance Sheet | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 6

PV Housing Services Limited

(Registration number: 12330233)
Balance Sheet as at 30 November 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 677,191 | 677,240
Current assets |  |  |
Debtors | 5 | 642 | 555
Cash at bank and in hand |  | 11,140 | 6,115
|  | 11,782 | 6,670
Creditors: Amounts falling due within one year | 6 | (99,747) | (88,670)
Net current liabilities |  | (87,965) | (82,000)
Total assets less current liabilities |  | 589,226 | 595,240
Creditors: Amounts falling due after more than one year | 6 | (328,000) | (343,000)
Provisions for liabilities |  | (39,753) | (44,129)
Net assets |  | 221,473 | 208,111
Capital and reserves |  |  |
Called up share capital |  | 1 | 1
Revaluation reserve |  | 20,250 | 20,250
Other reserves |  | 145,823 | 145,823
Retained earnings |  | 55,399 | 42,037
Shareholders' funds |  | 221,473 | 208,111

For the financial year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 20 August 2026 and signed on its behalf by:

PV Housing Services Limited

(Registration number: 12330233)
Balance Sheet as at 30 November 2025

......................................... Mr Michael Foster Director

PV Housing Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
199 Stallington Road
Blyrthe Bridge
Stoke On Trent
Staffordshire
ST11 9PB
UK

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Judgements

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

PV Housing Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used.

Tangible assets

Freehold property is stated at a fair value as determined by the directors
Other tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of other tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

The Directors consider that the market value of the property at 30 November 2022 is in excess of its holding value on the balance sheet at that date
Depreciation is charged so as to write off the cost of assets, other than land and properties over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Freehold Property | N/a
Plant & machinery | 10% pa on reducing balance
Office equipment | 20% pa on reducing balance

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2024 - 4).

PV Housing Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

4 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 December 2024 | 675,000 | 3,846 | 678,846
Additions | - | 244 | 244
At 30 November 2025 | 675,000 | 4,090 | 679,090
Depreciation
At 1 December 2024 | - | 1,606 | 1,606
Charge for the year | - | 293 | 293
At 30 November 2025 | - | 1,899 | 1,899
Carrying amount
At 30 November 2025 | 675,000 | 2,191 | 677,191
At 30 November 2024 | 675,000 | 2,240 | 677,240

Included within the net book value of land and buildings above is £675,000 (2024 - £675,000) in respect of freehold land and buildings.

Revaluation

The fair value of the company's Freehold property was revalued on 30 November 2023. An independent valuer was not involved.
Fair values of land and buildings are determined by the directors and reviewed each financial year and any revaluation reflected in the asset value carried on the balance sheet. Revaluation losses and gains are taken to the asset revaluation reserve.
Had this class of asset been measured on a historical cost basis, the carrying amount would have been £444,984 (2024 - £444,984).

5 | Debtors

Current | 2025 £ | 2024 £
Prepayments | 642 | 555
| 642 | 555

PV Housing Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings |  | 57,005 | 49,605
Taxation and social security |  | 2,514 | 2,397
Accruals and deferred income |  | 2,910 | 4,298
Other creditors |  | 37,318 | 32,370
|  | 99,747 | 88,670

Current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | 57,005 | 49,605

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings |  | 328,000 | 343,000

Other borrowings