Company No: 07025958 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	1,712,972		1,712,972
Investments	4	916,073		916,073
		2,629,045		2,629,045
Current assets
Debtors
- due within one year	5	5,832		6,913
- due after more than one year	5	76,100		76,100
Cash at bank and in hand		3,472		1,921
		85,404		84,934
Creditors: amounts falling due within one year	6	( 80,470)		( 93,581)
Net current assets/(liabilities)		4,934		(8,647)
Total assets less current liabilities		2,633,979		2,620,398
Creditors: amounts falling due after more than one year	7	( 1,046,281)		( 1,081,113)
Net assets		1,587,698		1,539,285
Capital and reserves
Called-up share capital	8	505,264		505,264
Profit and loss account		1,082,434		1,034,021
Total shareholder's funds		1,587,698		1,539,285

For the financial year ending 31 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Premier Parking Solutions Holdings Limited (registered number: 07025958) were approved and authorised for issue by the Board of Directors on 06 October 2026. They were signed on its behalf by:

Mr R Cox Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Premier Parking Solutions Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Centenary House Peninsula Park, Rydon Lane, Exeter, EX2 7XE, United Kingdom. The principal place of business is 100 Vauxhall Street, Plymouth, PL4 0DD.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Group accounts exemption

Group accounts exemption s400
The Company has taken advantage of the exemption under section 400 of the Companies Act 2006 not to prepare consolidated accounts. The financial statements present information about the company as an individual entity and not about its group.

Premier Parking Solutions Holdings Limited is a wholly owned subsidiary of Janner Group Limited.

Turnover

Turnover is stated net of VAT and trade discounts. Rental income comprises rents receivable by the company in respect of the accounting period. Rental income is recognised on a straight line basis over the life of the lease.

Dividend income

Dividend income is recognised when the company's right to receive payment has been established.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset over its expected useful life, as follows:

Land and buildings

not depreciated

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Fixed asset investments

Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	0		0

3. Tangible assets

	Land and buildings		Total
	£		£
Cost
At 01 April 2025	1,712,972		1,712,972
At 31 March 2026	1,712,972		1,712,972
Accumulated depreciation
At 01 April 2025	0		0
At 31 March 2026	0		0
Net book value
At 31 March 2026	1,712,972		1,712,972
At 31 March 2025	1,712,972		1,712,972

4. Fixed asset investments

Investments in subsidiaries

	2026
	£
Cost
At 01 April 2025	916,073
At 31 March 2026	916,073
Carrying value at 31 March 2026	916,073
Carrying value at 31 March 2025	916,073

Investments in shares

Name of entity	Registered office	Principal activity	Class of shares	Ownership 31.03.2026	Ownership 31.03.2025
Premier Parking Solutions	Centenary House, Peninsula Park, Rydon Lane, Exeter, EX2 7XE, United Kingdom	Car parking management	Ordinary	100.00%	100.00%

During the financial year the company received dividends of £80,000 (2025: £77,000) from shares in Premier Parking Solutions Limited.

5. Debtors

	2026		2025
	£		£
Debtors: amounts falling due within one year
Prepayments	5,832		6,913
Debtors: amounts falling due after more than one year
Amounts owed by Group undertakings	76,100		76,100

6. Creditors: amounts falling due within one year

	2026		2025
	£		£
Bank loans (secured £ 54,815)	56,483		70,778
Trade creditors	210		144
Corporation tax	16,138		15,059
Other taxation and social security	5,139		5,150
Other creditors	2,500		2,450
	80,470		93,581

7. Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Bank loans (secured)	710,435		762,870
Amounts owed to own subsidiaries	335,846		318,243
	1,046,281		1,081,113

Amounts repayable after more than 5 years are included in creditors falling due over one year:

	2026		2025
	£		£
Bank loans (secured)	525,517		594,493

8. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
480,000 Ordinary A shares of £ 1.00 each	480,000		480,000
25,264 Ordinary B shares of £ 1.00 each	25,264		25,264
	505,264		505,264

Ordinary A shares have voting rights and entitle the holder to rights to capital and dividends.
Ordinary B shares have voting rights and entitle the holder to rights to capital and dividends.

9. Related party transactions

Transactions with owners holding a participating interest in the entity

	2026		2025
	£		£
Amounts owed from a parent company	76,100		76,100

No interest is charged on this loan and the loan is repayable on demand.

Transactions with entities in which the entity itself has a participating interest

	2026		2025
	£		£
Amounts owed to a subsidiary company	335,846		318,423

No interest is charged on this loan and the loan is repayable on demand.

10. Ultimate controlling party

Parent Company:

Janner Group Limited

Centenary House Peninsula Park Rydon Lane Exeter EX2 7XE United Kingdom

Janner Group Limited is the 100% shareholder in Premier Parking Solutions Holdings Limited