REGISTERED NUMBER: 03494193 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

INVESTING IN PEMBROKESHIRE

SOCIETY LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

D R S Clarke

K Wakefield

A Warlow

C George

A E Sangster

A Owens

SECRETARY:

D R S Clarke

REGISTERED OFFICE:

Suite 16 Cedar Court

Havens Head Business Park

Milford Haven

Pembrokeshire

SA73 3LS

REGISTERED NUMBER:

03494193 (England and Wales)

ACCOUNTANTS:

L M Griffiths & Co Limited

Chartered Certified Accountants

1&2 Merlins Court

Winch Lane

Haverfordwest

Pembrokeshire

SA61 1SB

BANKERS:

National Westminster Plc

4 Hamilton Terrace

Milford Haven

Pembrokeshire

SA73 3AN

SOLICITORS:

Hains & Lewis

Penffynnon

Hawthorn Rise

Haverfordwest

SA61 2BQ

FIXED ASSETS

Property, plant and equipment

4

9,222

6,937

CURRENT ASSETS

Debtors

5

1,209,235

1,389,273

Cash at bank and in hand

1,252,108

1,003,247

2,461,343

2,392,520

CREDITORS

Amounts falling due within one year

6

26,608

31,247

NET CURRENT ASSETS

2,434,735

2,361,273

TOTAL ASSETS LESS CURRENT LIABILITIES

2,443,957

2,368,210

RESERVES

Income and expenditure account

2,443,957

2,368,210

2,443,957

2,368,210

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 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 surplus or deficit 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 Board of Directors and authorised for issue on 22 September 2026 and were signed on its behalf by:

C George - Director

A Owens - Director

1.	STATUTORY INFORMATION

Investing in Pembrokeshire Society Limited is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

The directors are not aware of any material uncertainties in the forthcoming 12 months. As a result the going concern basis of accounting has been adopted.

Turnover

Turnover represents the amount derived from the sale of lottery draw entries and the charging of administration fees on loan applications and is recorded when received. The rules and regulations of the Gambling Commission determine that lottery income once received for, or on account of, a lottery draw cannot be refunded to the participant.

Property, plant and equipment

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

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

20% on reducing balance

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses.

Taxation

The company is not liable to UK corporation tax on its profits. The charge for taxation relates purely to investment income.

No provision for deferred taxation is made if there are no material timing differences.

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.

Income recognition

The company's turnover represents mainly income from the sale of lottery draw entries. The income is recognised in the period to which the draw relates. Other income is recognised when the monies are received.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 January 2025

9,280

27,190

36,470

Additions

-

4,591

4,591

At 31 December 2025

9,280

31,781

41,061

DEPRECIATION

At 1 January 2025

6,964

22,569

29,533

Charge for year

463

1,843

2,306

At 31 December 2025

7,427

24,412

31,839

NET BOOK VALUE

At 31 December 2025

1,853

7,369

9,222

At 31 December 2024

2,316

4,621

6,937

5.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

284,391

282,087

Other debtors

14,837

3,034

299,228

285,121

Amounts falling due after more than one year:

Other debtors

910,007

1,104,152

Aggregate amounts

1,209,235

1,389,273

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

2,690

4,117

Taxation and social security

5,050

5,283

Other creditors

18,868

21,847

26,608

31,247

7.	GAMING LICENCE

The company operates under a licence received by the Gaming Board for Great Britain in August 2002. Activities of the Gaming Board were subsequently transferred to the Gambling Commission.