REGISTERED NUMBER: 10632554 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2026

for

Premier Commercial Lending Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

1,550

918

CURRENT ASSETS

Debtors

5

8,917

2,424

Cash at bank

3,224

32,679

12,141

35,103

CREDITORS

Amounts falling due within one year

6

12,297

35,159

NET CURRENT LIABILITIES

(156

)

(56

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,394

862

PROVISIONS FOR LIABILITIES

557

200

NET ASSETS

837

662

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

737

562

SHAREHOLDERS' FUNDS

837

662

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 20 October 2026 and were signed by:

Mr Paul Michael Johnson - Director

1.	STATUTORY INFORMATION

Premier Commercial Lending Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

10632554

Registered office:

Unit 1 The Cam Centre

Wilbury Way

Hitchin

Hertfordshire

SG4 0TW

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.

Tangible fixed assets

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

Computer equipment

-

25% on cost

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

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made 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.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Going concern

The financial statements have been prepared on the going concern basis.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 October 2025

1,098

Additions

1,038

At 30 September 2026

2,136

DEPRECIATION

At 1 October 2025

180

Charge for year

406

At 30 September 2026

586

NET BOOK VALUE

At 30 September 2026

1,550

At 30 September 2025

918

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed by group undertakings

8,917

-

Other debtors

-

2,424

8,917

2,424

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed to group undertakings

-

16,115

Tax

9,107

9,380

Social security and other taxes

2,986

8,747

Pensions Payable

(456

)

257

Accrued expenses

660

660

12,297

35,159

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

1

100

100

8.	OTHER FINANCIAL COMMITMENTS

The total amount of financial commitments not included in the balance sheet is £20,811 (2025: £35,486). The total amount disclosed is the total amount due to the expiration of the lease. The annual vehicle rental is £14,690.

9.	RELATED PARTY DISCLOSURES

At the balance sheet date, the company was owed £8,917 from PJohnson Holdings Limited, the parent company (2025: £16,115 was owed to PJohnson Holdings Limited). There are no terms relating to the repayment of this loan or the payment of interest.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is PJohnson Holdings Limited,incorporated in England and Wales.

The ultimate controlling party is Mr Paul Michael Johnson.