REGISTERED NUMBER: 08761852 (England and Wales)

PR ORIGINS LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company information

1

Balance sheet

2

Notes to the financial statements

3

Director:

Mrs L F Lewis

Registered office:

2 Tower House

Hoddesdon

Hertfordshire

EN11 8UR

Registered number:

08761852 (England and Wales)

Accountants:

Roberts & Co

Chartered Accountants

2 Tower House

Hoddesdon

Hertfordshire

EN11 8UR

Fixed assets

Tangible assets

4

978

306

Current assets

Stocks

7,475

8,468

Debtors

5

34,934

25,882

Cash at bank

96,069

76,466

138,478

110,816

Creditors

Amounts falling due within one year

6

33,260

36,555

Net current assets

105,218

74,261

Total assets less current liabilities

106,196

74,567

Capital and reserves

Called up share capital

1

1

Retained earnings

106,195

74,566

Shareholders' funds

106,196

74,567

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 11 September 2026 and were signed by:

Mrs L F Lewis - Director

1.	Statutory information

PR Origins 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Where the substance of a contract is that the contractual obligations are performed gradually over time, revenue is recognised as contract activity progresses to reflect the partial performance of the contractual

obligations. The amount of revenue included reflects the right to consideration as contract activity progresses by reference to value of the work performed.

Taxation

Taxation for the year 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.

3.	Employees and directors

The average number of employees during the year was 1 (2024 - 1 ) .

4.	Tangible fixed assets

Plant and

machinery

etc

£

Cost

At 1 January 2025

2,623

Additions

999

At 31 December 2025

3,622

Depreciation

At 1 January 2025

2,317

Charge for year

327

At 31 December 2025

2,644

Net book value

At 31 December 2025

978

At 31 December 2024

306

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

34,904

25,852

Other debtors

30

30

34,934

25,882

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Taxation and social security

32,016

35,212

Other creditors

1,244

1,343

33,260

36,555