REGISTERED NUMBER: 02663268 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

PRESCOTT MAIL ORDER LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTORS:

W Grantham

D W Grantham

SECRETARY:

W Grantham

REGISTERED OFFICE:

63 Patterdale Avenue

Blackpool

Lancashire

FY3 9QR

REGISTERED NUMBER:

02663268 (England and Wales)

ACCOUNTANTS:

Hanley & Co

Chartered Accountants

Ground Floor 7 Neptune Court

Hallam Way, Whitehills Business Park,

Blackpool

Lancashire

FY4 5LZ

FIXED ASSETS

Property, plant and equipment

4

275

31

Investment property

5

333,000

533,000

333,275

533,031

CURRENT ASSETS

Debtors

59,551

3,975

Cash at bank

135,679

27,123

195,230

31,098

CREDITORS

Amounts falling due within one year

21,761

9,888

NET CURRENT ASSETS

173,469

21,210

TOTAL ASSETS LESS CURRENT LIABILITIES

506,744

554,241

PROVISIONS FOR LIABILITIES

6

15,385

85,595

NET ASSETS

491,359

468,646

CAPITAL AND RESERVES

Called up share capital

100

100

Non-distributable reserve

7

121,753

237,405

Retained earnings

369,506

231,141

SHAREHOLDERS' FUNDS

491,359

468,646

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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.

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings and an abridged Balance Sheet for the year ended 31 January 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 19 June 2026 and were signed on its behalf by:

W Grantham - Director

1.	STATUTORY INFORMATION

Prescott Mail Order 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 as modified by the revaluation of certain assets.

Turnover

Turnover represents net invoiced value of rents and insurances received.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost of the asset over its estimated useful life:-

33% per annum.

Investment property

The investment properties are accounted for under FRS 102, Section 16 Investment Property.

The investment properties are remeasured to fair value at each balance sheet date, with fair value gains and losses being reported in the profit and loss. Investment properties are valued on an estimated open market basis by the director.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - 1 ).

4.	PROPERTY, PLANT AND EQUIPMENT

Totals

£

COST

At 1 February 2025

200

Additions

336

At 31 January 2026

536

DEPRECIATION

At 1 February 2025

169

Charge for year

92

At 31 January 2026

261

NET BOOK VALUE

At 31 January 2026

275

At 31 January 2025

31

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2025

533,000

Disposals

(200,000

)

At 31 January 2026

333,000

NET BOOK VALUE

At 31 January 2026

333,000

At 31 January 2025

533,000

Fair value at 31 January 2026 is represented by:

£

Valuation in 2018

(45,862

)

Valuation in 2025

183,000

Cost

195,862

333,000

If had not been revalued would have been included at the following historical cost:

2026

2025

£

£

Cost

195,862

210,000

6.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

15,385

85,595

Deferred

tax

£

Balance at 1 February 2025

85,595

Revaluation of property

(70,210

)

Balance at 31 January 2026

15,385

7.

RESERVES

Non-distribut

reserve

£

At 1 February 2025

237,405

Revaluation for year

(115,652

)

At 31 January 2026

121,753

8.	RELATED PARTY DISCLOSURES

Creditors - amounts falling due within one year includes an interest free director loan of £1,019 (2025 - £978)

9.

TAXATION

Tax on profits:

2026

2025

£

£

Corporation Tax

19,192

7,338

Deferred Tax On Property Revaluation

(70,210

)

85,595

(51,018

)

92,933

10.	RETAINED PROFITS MOVEMENT

Profit & Loss Reserve

Non-Distributa ble Reserve

Total

£

£

£

PROFIT BEFORE TAXATION

199,557

(185,862

)

13,695

Corporation Tax

(19,192

)

-

(19,192

)

Deferred Tax

-

70,210

70,210

Dividends

(42,000

)

-

(42,000

)

RETAINED PROFIT FOR YEAR

138,365

(115,652

)

22,713

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 Abridged 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 Prescott Mail Order Limited for the year ended 31 January 2026 which comprise the Abridged Statement of Income and Retained Earnings, Abridged 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 Prescott Mail Order 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 Prescott Mail Order Limited and state those matters that we have agreed to state to the Board of Directors of Prescott Mail Order 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 Prescott Mail Order Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Prescott Mail Order 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 Prescott Mail Order Limited. You consider that Prescott Mail Order 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 Prescott Mail Order 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.

Hanley & Co

Chartered Accountants

Ground Floor 7 Neptune Court

Hallam Way, Whitehills Business Park,

Blackpool

Lancashire

FY4 5LZ

19 June 2026