REGISTERED NUMBER: 02718999 (England and Wales)

Unaudited Financial Statements

for the Period 1 July 2024 to 31 December 2025

for

PREMIER DATA CARD LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A Roblett

J A E Robbins

M S Rouse

REGISTERED OFFICE:

Unit 1 Dajen Business Park

Second Avenue

Chatham

Kent

ME4 5AU

REGISTERED NUMBER:

02718999 (England and Wales)

ACCOUNTANTS:

Friend & Grant Ltd

Bryant House

Bryant Road

Strood

Rochester

Kent

ME2 3EW

FIXED ASSETS

Tangible assets

5

155,463

86,300

CURRENT ASSETS

Stocks

3,161

10,852

Debtors

6

97,752

109,530

Cash at bank and in hand

247,750

160,432

348,663

280,814

CREDITORS

Amounts falling due within one year

7

78,496

113,001

NET CURRENT ASSETS

270,167

167,813

TOTAL ASSETS LESS CURRENT LIABILITIES

425,630

254,113

CREDITORS

Amounts falling due after more than one year

8

(125,421

)

(33,315

)

PROVISIONS FOR LIABILITIES

(28,166

)

(9,380

)

NET ASSETS

272,043

211,418

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

271,943

211,318

SHAREHOLDERS' FUNDS

272,043

211,418

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 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.

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 29 April 2026 and were signed on its behalf by:

A Roblett - Director

1.	STATUTORY INFORMATION

Premier Data Card Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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 presentation and disclosure requirements of Section 1A applicable to small companies, and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover 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. Turnover is measured as the fair value of the consideration received or receivable from the sale of goods or exchange of services, excluding discounts, rebates, value added tax and other sales taxes. Turnover is not recognised when goods or services are exchanged for goods or services that are of a similar nature and value or when the transaction lacks commercial substance.

Sale of goods

Turnover from the sale of goods is recognised when all of the following conditions are satisfied:

- the company has transferred the significant risks and rewards of ownership to the buyer;

- the company retains neither continuing managerial involvement to the degree usually associated with the ownership nor effective control over the goods sold;

- the amount of revenue can be measured reliably;

- it is probable that the company will receive the consideration due under the transaction;

- the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

The percentage of completion method is used to calculate the revenue recognised at the period end.

Turnover from the rendering of services is recognised when all of the following conditions are satisfied:

- the amount of revenue can be measured reliably;

- it is probable that the economic benefits associated with the transaction will flow to the entity;

- the stage of completion of the transaction at the end of the reporting period can be measured reliably; and

- the costs incurred for the transaction and the costs to complete the transaction can be measured reliably.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 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.

Hire purchase and leasing commitments

Assets held under finance lease and hire purchase contracts are capitalised in the balance sheet and depreciated over their expected useful lives. The interest element of the leasing payments represents a constant proportion of the capital balance outstanding and is charged to the profit and loss account over the period of the lease.

All other leases are regarded as operating leases and the payments made under them are charged to the profit and loss account on a straight line basis over the lease term.

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.

Employee benefits

The company recognises a provision for annual leave accrued by employees as a result of services rendered in current period, and which employees are entitled to carry forward and use within the next 12 months. The provision is measured at the salary cost payable for the period of absence.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 13 (2024 - 12 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 July 2024

287,496

Additions

162,371

At 31 December 2025

449,867

DEPRECIATION

At 1 July 2024

201,196

Charge for period

93,208

At 31 December 2025

294,404

NET BOOK VALUE

At 31 December 2025

155,463

At 30 June 2024

86,300

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

COST

At 1 July 2024

63,945

Additions

138,000

Transfer to ownership

(63,945

)

At 31 December 2025

138,000

DEPRECIATION

At 1 July 2024

41,465

Charge for period

60,180

Transfer to ownership

(49,895

)

At 31 December 2025

51,750

NET BOOK VALUE

At 31 December 2025

86,250

At 30 June 2024

22,480

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

85,020

105,639

Other debtors

12,732

3,891

97,752

109,530

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,555

5,555

Hire purchase contracts

22,650

13,644

Trade creditors

7,481

37,438

Taxation and social security

29,752

44,400

Other creditors

13,058

11,964

78,496

113,001

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

20,159

28,483

Hire purchase contracts

105,262

4,832

125,421

33,315

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

6,261

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

127,912

18,476

The hire purchase agreement is secured by way of a personal guarantee from the director.

10.	OTHER FINANCIAL COMMITMENTS

Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £101,862 (2024: £224,676).

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31 December 2025 and the year ended 30 June 2024:

2025

2024

£

£

A Roblett

Balance outstanding at start of period

(63

)

(41

)

Amounts advanced

497

6,578

Amounts repaid

(434

)

(6,600

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

-

(63

)

The loan from the director to the company was unsecured, interest free and repayable on demand.