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REGISTERED NUMBER: 13465944 (England and Wales)

Unaudited Financial Statements

for the Period 1 July 2024 to 30 November 2025

for

P&R Group (London) Ltd

P&R Group (London) Ltd (Registered number: 13465944)

Contents of the Financial Statements

for the Period 1 July 2024 to 30 November 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

P&R Group (London) Ltd

Company Information

for the Period 1 July 2024 to 30 November 2025

| DIRECTORS: | Pawan Kumar

| Riddhi Sheth

| REGISTERED OFFICE: | 92 Richmond Road

| Ilford

| IG1 1JZ

| REGISTERED NUMBER: | 13465944 (England and Wales)

| ACCOUNTANTS: | Prestons

| Chartered Accountants

| 364-368 Cranbrook Road

| Gants Hill

| Ilford

| Essex

| IG2 6HY

P&R Group (London) Ltd (Registered number: 13465944)

Balance Sheet

30 November 2025

| 30/11/25 | 30/6/24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 1,200,000 |  | 800,568 |  |

CURRENT ASSETS

Debtors | 5 | 795,612 |  | 383,619 |  |

Cash at bank | 7,013 |  | 5,895 |  |

802,625 |  | 389,514 |  |

CREDITORS

Amounts falling due within one year | 6 | 1,209,090 |  | 822,886 |  |

NET CURRENT LIABILITIES | (406,465 | ) | (433,372 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 793,535 |  | 367,196 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (335,712 | ) | (335,712 | ) |

PROVISIONS FOR LIABILITIES | (99,858 | ) | - |  |

NET ASSETS | 357,965 |  | 31,484 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 100 |  | 2 |  |

Fair value reserve | 9 | 299,574 |  | - |  |

Retained earnings | 58,291 |  | 31,482 |  |

SHAREHOLDERS' FUNDS | 357,965 |  | 31,484 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 November 2025 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.

P&R Group (London) Ltd (Registered number: 13465944)

Balance Sheet - continued

30 November 2025

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 August 2026 and were signed on its behalf by:

Pawan Kumar - Director

P&R Group (London) Ltd (Registered number: 13465944)

Notes to the Financial Statements

for the Period 1 July 2024 to 30 November 2025

1. | STATUTORY INFORMATION

| P&R Group (London) Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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

| Rent is accounted for on a receivable basis.

| 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 period 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

| 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 period 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.

| Debtors

| Basic financial assets, including trade and other debtors, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

| Creditors

| Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less and impairment.

| Going concern

| The total current liabilities exceeds the total current assets of the company as at 30 November 2025. The director has confirmed that the company will have continuous support from the creditors. It is on this basis the accounts have been prepared on a going concern basis.

P&R Group (London) Ltd (Registered number: 13465944)

Notes to the Financial Statements - continued

for the Period 1 July 2024 to 30 November 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was NIL (2024 - NIL).

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 July 2024 | 800,568 |  |

| Revaluations | 399,432 |  |

| At 30 November 2025 | 1,200,000 |  |

| NET BOOK VALUE

| At 30 November 2025 | 1,200,000 |  |

| At 30 June 2024 | 800,568 |  |

| Fair value at 30 November 2025 is represented by:

£ |

| Valuation in 2025 | 399,432 |  |

| Cost | 800,568 |  |

1,200,000 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30/11/25 |  | 30/6/24

£ | £ |

| Other debtors | 795,612 |  | 383,619 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30/11/25 |  | 30/6/24

£ | £ |

| Taxation and social security | 7,773 |  | 7,978 |  |

| Other creditors | 1,201,317 |  | 814,908 |  |

1,209,090 |  | 822,886 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30/11/25 |  | 30/6/24

£ | £ |

| Bank loans | 335,712 |  | 335,712 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30/11/25 |  | 30/6/24

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 2 |  |

P&R Group (London) Ltd (Registered number: 13465944)

Notes to the Financial Statements - continued

for the Period 1 July 2024 to 30 November 2025

8. | CALLED UP SHARE CAPITAL - continued

| During the period, 98 Ordinary shares of £1 each were issued for cash at par, raising £98 total, to increase the capital base of the company.

9. | RESERVES

| Fair

| value

| reserve

£ |

| Revaluations | 299,574 |  |

| At 30 November 2025 | 299,574 |  |