Plumlocations Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10516058

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		103,638		121,927
Investment Properties	5		6,658,099		6,779,999

			6,761,737		6,901,926
CURRENT ASSETS
Debtors	6	46,879		(124,947 )
Cash at bank and in hand		17,915		5,726

		64,794		(119,221 )
Creditors: Amounts Falling Due Within One Year	7	(202,871 )		(161,973 )

NET CURRENT ASSETS (LIABILITIES)			(138,077 )		(281,194 )

TOTAL ASSETS LESS CURRENT LIABILITIES			6,623,660		6,620,732

Creditors: Amounts Falling Due After More Than One Year	8		(2,028,921 )		(2,085,560 )

NET ASSETS			4,594,739		4,535,172

CAPITAL AND RESERVES
Called up share capital	9		100		100
Share premium account			2,685,497		2,685,497
Revaluation reserve	10		662,118		681,199
Profit and Loss Account			1,247,024		1,168,376

SHAREHOLDERS' FUNDS			4,594,739		4,535,172

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Plumlocations Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Stephen Mittler

Director

10/06/2026

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

1. General Information

Plumlocations Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10516058 . The registered office is 203 West Street, Fareham, Hampshire, PO16 0EN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	Not depreciated
Plant & Machinery	15% Written Down Value
Motor Vehicles	15% Written Down Value
Fixtures & Fittings	15% reducing balance
Computer Equipment	15% reducing balance

2.4. Investment Properties

All investment properties are carried at fair value determined annually 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 for. Changes in fair value are recognised in the profit and loss account.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Plumlocations Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2025: 3)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost or Valuation
As at 1 April 2025	2,793	17,126	350,713	370,632

As at 31 March 2026	2,793	17,126	350,713	370,632

Depreciation
As at 1 April 2025	2,609	2,569	243,527	248,705
Provided during the period	28	2,183	16,078	18,289

As at 31 March 2026	2,637	4,752	259,605	266,994

Net Book Value
As at 31 March 2026	156	12,374	91,108	103,638

As at 1 April 2025	184	14,557	107,186	121,927

5. Investment Property

	2026
	£
Fair Value
As at 1 April 2025	6,779,999
Disposals	(121,900 )

As at 31 March 2026	6,658,099

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	9,625	(1,051 )
Other debtors	37,254	(123,896)

	46,879	(124,947 )

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Plumlocations Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	45,801	48,289
Other loans	56,019	56,019
Corporation tax	27,795	18,416
Other taxes and social security	595	5,484
VAT	17,973	18,100
Other creditors	601	601
Accruals and deferred income	18,041	15,064
Directors' loan accounts	36,046	-

	202,871	161,973

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Other loans	2,028,921	2,085,560

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

10. Reserves

	Share Premium	Revaluation reserve	Profit and Loss Account
	£	£	£
As at 1 April 2025	2,685,497	681,199	1,168,376
Profit for year	-	-	78,648

Surplus on revaluation	-	(19,081 )	-

Other comprehensive income for the year	-	(19,081 )	-

Total comprehensive income for the year	-	(19,081)	78,648

As at 31 March 2026	2,685,497	662,118	1,247,024

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