REGISTERED NUMBER: 15927323 (England and Wales)

PFH RESIDENTIAL PROPERTIES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTOR:

Mr D A Poxton

REGISTERED OFFICE:

William House

Turnpike Business Park

Swanwick

Alfreton

Derbyshire

DE55 7AD

REGISTERED NUMBER:

15927323 (England and Wales)

ACCOUNTANTS:

Johnson Tidsall Limited

Chartered Accountants

81 Burton Road

Derby

Derbyshire

DE1 1TJ

FIXED ASSETS

Investment property

4

450,000

265,345

CURRENT ASSETS

Debtors

5

553

-

Cash at bank

3,389

5,538

3,942

5,538

CREDITORS

Amounts falling due within one year

6

414,344

2,619

NET CURRENT (LIABILITIES)/ASSETS

(410,402

)

2,919

TOTAL ASSETS LESS CURRENT LIABILITIES

39,598

268,264

CREDITORS

Amounts falling due after more than one year

7

-

(269,124

)

PROVISIONS FOR LIABILITIES

(10,314

)

-

NET ASSETS/(LIABILITIES)

29,284

(860

)

CAPITAL AND RESERVES

Called up share capital

8

100

100

Fair value reserve

9

30,941

-

Retained earnings

(1,757

)

(960

)

SHAREHOLDERS' FUNDS

29,284

(860

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 October 2026 and were signed by:

Mr D A Poxton - Director

1.	STATUTORY INFORMATION

PFH Residential Properties 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 rents received.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3.	EMPLOYEES AND DIRECTORS

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

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

265,345

Additions

143,400

Revaluations

41,255

At 31 March 2026

450,000

NET BOOK VALUE

At 31 March 2026

450,000

At 31 March 2025

265,345

Fair value at 31 March 2026 is represented by:

£

Valuation in 2026

450,000

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

2026

2025

£

£

Cost

408,745

265,345

Investment property was valued on an open market basis on 31 March 2026 by the director .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Prepayments and accrued income

553

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed to group undertakings

413,624

-

Accruals and deferred income

720

2,619

414,344

2,619

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Amounts owed to group undertakings

-

269,124

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

9.

RESERVES

Fair

value

reserve

£

Transfer

30,941

At 31 March 2026

30,941

10.	RELATED PARTY DISCLOSURES

Amounts owed to related parties at the year end amounted to £413,624 (2025: £269,124) for a loan on which no interest is being charged and is repayable on demand.

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Poxton Family Holdings Limited.