Premium Plus Uk Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 07443320 (England and Wales)

Financial Statements for the Year Ended 31 March 2026

for

PREMIUM PLUS UK LIMITED

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

R L V Burnett

S M J Burnett

REGISTERED OFFICE:

Unit 2 Knighton Heath Industrial Estate

Ringwood Road

Bournemouth

Dorset

BH11 8NE

REGISTERED NUMBER:

07443320 (England and Wales)

ACCOUNTANTS:

Johnsons, Chartered Accountants

1-2 Craven Road

Ealing

London

W5 2UA

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Premium Plus Uk Limited for the year ended 31 March 2026 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Premium Plus Uk Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Premium Plus Uk Limited and state those matters that we have agreed to state to the Board of Directors of Premium Plus Uk Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Premium Plus Uk Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Premium Plus Uk Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Premium Plus Uk Limited. You consider that Premium Plus Uk Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Premium Plus Uk Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Johnsons, Chartered Accountants

1-2 Craven Road

Ealing

London

W5 2UA

18 September 2026

FIXED ASSETS

Intangible assets

4

36,394

-

Tangible assets

5

30,282

54,968

66,676

54,968

CURRENT ASSETS

Stocks

454,153

522,360

Debtors

6

335,710

250,269

Cash at bank

498,670

313,695

1,288,533

1,086,324

CREDITORS

Amounts falling due within one year

7

214,397

163,287

NET CURRENT ASSETS

1,074,136

923,037

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,140,812

978,005

PROVISIONS FOR LIABILITIES

7,207

13,355

NET ASSETS

1,133,605

964,650

CAPITAL AND RESERVES

Called up share capital

182

Share premium

199,923

Retained earnings

933,500

764,545

1,133,605

964,650

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 September 2026 and were signed on its behalf by:

S M J Burnett - Director

1.	STATUTORY INFORMATION

Premium Plus Uk 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.

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.

INTANGIBLE ASSETS

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of ten years.

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

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Office equipment

-

20% 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 year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 year 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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2025 - 15 ) .

4.	INTANGIBLE FIXED ASSETS

Computer

software

£

COST

Additions

36,700

At 31 March 2026

36,700

AMORTISATION

Amortisation for year

306

At 31 March 2026

306

NET BOOK VALUE

At 31 March 2026

36,394

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Office

machinery

fittings

vehicles

equipment

Totals

£

COST

At 1 April 2025

43,042

41,785

49,990

121,549

256,366

Additions

-

6,468

Disposals

-

(3,850

)

(49,990

)

-

(53,840

)

At 31 March 2026

43,042

37,935

-

128,017

208,994

DEPRECIATION

At 1 April 2025

32,996

35,747

30,658

101,997

201,398

Charge for year

2,009

1,208

3,625

4,755

11,597

Eliminated on disposal

-

(34,283

)

-

(34,283

)

At 31 March 2026

35,005

36,955

-

106,752

178,712

NET BOOK VALUE

At 31 March 2026

8,037

980

-

21,265

30,282

At 31 March 2025

10,046

6,038

19,332

19,552

54,968

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

173,188

164,447

Amounts owed by group undertakings

110,103

36,597

Other debtors

52,419

49,225

335,710

250,269

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Payments on account

-

17,807

Trade creditors

96,821

30,813

Taxation and social security

109,957

91,484

Other creditors

7,619

23,183

214,397

163,287

8.	ULTIMATE HOLDING COMPANY

The parent company is Premium Plus Group Limited, incorporated in England and Wales.