Company Registration No. 12869230 (England and Wales)
PSV Realty Limited
Unaudited accounts
for the year ended 31 December 2025
PSV Realty Limited
Unaudited accounts
Contents
PSV Realty Limited
Company Information
for the year ended 31 December 2025
Company Number
12869230 (England and Wales)
Registered Office
Unit 9-10 Adrienne Business Centre
Adrienne Avenue
Southall
UB1 2FJ
United Kingdom
Accountants
Daniel Consultancy
Morritt House
54-60 Station Approach
South Ruislip
Ruislip
HA4 6SA
PSV Realty Limited
Statement of financial position
as at 31 December 2025
Investment property
300,000
300,000
Cash at bank and in hand
3,077
16,503
Creditors: amounts falling due within one year
(72,233)
(87,880)
Net current liabilities
(68,752)
(71,061)
Total assets less current liabilities
231,776
229,180
Creditors: amounts falling due after more than one year
(153,000)
(153,000)
Provisions for liabilities
Deferred tax
(12,630)
(12,630)
Called up share capital
100
100
Revaluation reserve
66,474
66,474
Profit and loss account
(428)
(3,024)
Shareholders' funds
66,146
63,550
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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 17 September 2026 and were signed on its behalf by
Vishal Suri
Director
Company Registration No. 12869230
PSV Realty Limited
Notes to the Accounts
for the year ended 31 December 2025
PSV Realty Limited is a private company, limited by shares, registered in England and Wales, registration number 12869230. The registered office is Unit 9-10 Adrienne Business Centre, Adrienne Avenue, Southall, UB1 2FJ, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Reducing balance
Fixtures & fittings
20% Reducing balance
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
PSV Realty Limited
Notes to the Accounts
for the year ended 31 December 2025
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 January 2025
-
588
588
At 31 December 2025
419
588
1,007
At 1 January 2025
-
347
347
Charge for the year
84
48
132
At 31 December 2025
84
395
479
At 31 December 2025
335
193
528
At 31 December 2024
-
241
241
Fair value at 1 January 2025
300,000
At 31 December 2025
300,000
Amounts falling due within one year
Accrued income and prepayments
404
316
7
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
675
985
Other creditors
67,350
83,000
Loans from directors
3,558
3,245
8
Creditors: amounts falling due after more than one year
2025
2024
Bank loans
153,000
153,000
PSV Realty Limited
Notes to the Accounts
for the year ended 31 December 2025
9
Deferred taxation
2025
2024
Revaluation of investment property
12,630
12,630
Provision at start of year
12,630
12,630
Provision at end of year
12,630
12,630
10
Transactions with related parties
At the reporting date PSV Healthcare Limited was owed a sum of £67,350 (2024 - £83,000) by the company.
11
Average number of employees
During the year the average number of employees was 0 (2024: 0).