PPW Investments Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 13232788

PPW Investments Limited

Filleted Unaudited Financial Statements

31 December 2025

PPW Investments Limited

Financial Statements

Year ended 31 December 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

PPW Investments Limited

Statement of Financial Position

31 December 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	5	–	238,184
Investments	6	11	10
		----	---------
		11	238,194

Current assets

Debtors	7	238,283	21,073
Cash at bank and in hand		36,296	22,809
		---------	--------
		274,579	43,882

Creditors: amounts falling due within one year	8	269,890		272,487
		---------		---------
Net current assets/(liabilities)			4,689		( 228,605)
			-------		---------
Total assets less current liabilities			4,700		9,589
			-------		-------
Net assets			4,700		9,589
			-------		-------

Capital and reserves

Called up share capital	9	100	100
Profit and loss account		4,600	9,489
		-------	-------
Shareholders funds		4,700	9,589
		-------	-------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 December 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 financial statements for the year in question in accordance with section 476 ;

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

PPW Investments Limited

Statement of Financial Position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 17 September 2026 , and are signed on behalf of the board by:

Mr S Sergeant

Director

Company registration number: 13232788

PPW Investments Limited

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 20 Firs Walk, Tewin, Welwyn, Hertfordshire, AL6 0NZ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Investment property

Investment property, which is property held to earn rentals, is measured using the fair value model and stated at its fair value at the reporting end date. The surplus or deficit on revaluation is recognised in the profit and loss account.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4. Employee numbers

The average number of persons employed by the company during the period amounted to 2 (2024: 2). This consists of the directors only.

5. Tangible assets

	Investment property
	£
Cost
At 1 January 2025	238,184
Disposals	( 238,184)
	---------
At 31 December 2025	–
	---------
Depreciation
At 1 January 2025 and 31 December 2025	–
	---------
Carrying amount
At 31 December 2025	–
	---------
At 31 December 2024	238,184
	---------

6. Investments

	Shares in group undertakings
	£
Cost
At 1 January 2025	10
Additions	1
	----
At 31 December 2025	11
	----
Impairment
At 1 January 2025 and 31 December 2025	–
	----

Carrying amount
At 31 December 2025	11
	----
At 31 December 2024	10
	----

7. Debtors

	2025	2024
	£	£
Amounts owed by group undertakings	238,183	–
Prepayments and accrued income	–	497
Other debtors	100	20,576
	---------	--------
	238,283	21,073
	---------	--------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Amounts owed to related undertakings	268,000	268,000
Accruals and deferred income	1,890	2,686
Corporation tax	–	1,801
	---------	---------
	269,890	272,487
	---------	---------

9. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	100	100	100	100
	----	----	----	----

10. Related party transactions

During the year the company entered into the following transactions with related parties:

	Transaction value		Balance owed by/(owed to)
	2025	2024	2025	2024
	£	£	£	£
Other related parties	–	–	( 268,000)	( 268,000)
	----	----	---------	---------

The company has taken advantage of the exception granted under FRS 102 section 33.1A not to disclose transactions with wholly owned subsidiaries within the group.