Company registration number: 13157095
Annual report and unaudited financial statements
for the year ended 31 January 2026
for
Prussel Holdings Limited
Pages for filing with the Registrar
Company registration number: 13157095
Prussel Holdings Limited
Balance sheet
as at 31 January 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 4 2,147 521
Investments 5 3,243,751 76
3,245,898 597
Current assets
Debtors 6 1,341,431 23,098
Cash at bank and in hand 5,030,887 29,309
6,372,318 52,407
Creditors: amounts falling due within one year
7 (3,259) -
Net current assets 6,369,059 52,407
Total assets less current liabilities 9,614,957 53,004
NET ASSETS 9,614,957 53,004
Capital and reserves
Called up share capital 109 109
Share premium account 68 68
Profit and loss account 9,614,780 52,827
TOTAL EQUITY 9,614,957 53,004
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 January 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 13157095
Prussel Holdings Limited
Balance sheet - continued
as at 31 January 2026
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr C Purcell, Director
21 October 2026
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Prussel Holdings Limited
Notes to the financial statements
for the year ended 31 January 2026
1 Company information
Prussel Holdings Limited is a private company registered in England and Wales. Its registered number is 13157095. The company is limited by shares. Its registered office is 26 Waterlow Road, Reigate, Surrey, RH2 7EX.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Computer equipment - 33% reducing balance
Investments in subsidiaries and associates
Investments in subsidiaries and associates are recognised at cost.
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Prussel Holdings Limited
Notes to the financial statements - continued
for the year ended 31 January 2026
2 Accounting policies - continued
Financial instruments
The company recognises financial assets and financial liabilities when it becomes a party to the contractual provisions of the instrument. Basic financial instruments, including trade debtors, trade creditors, cash balances and qualifying loans, are recognised and measured in accordance with Section 11 of FRS 102. Financial assets are assessed for impairment at each reporting date in accordance with the relevant requirements of FRS 102. Financial assets are derecognised when the contractual rights to the cash flows expire or are transferred and the relevant derecognition criteria are met. Financial liabilities are derecognised when the contractual obligations are discharged, cancelled or expire. Financial instruments that do not meet the definition of basic financial instruments are accounted for in accordance with Section 12 of FRS 102 – Other Financial Instruments Issues. Such instruments, including derivatives and other non-basic financial assets and liabilities, are initially recognised at fair value, which is normally the transaction price, and subsequently measured at fair value at each reporting date. Changes in fair value are recognised in the profit and loss account, except where hedge accounting is applied or where otherwise required or permitted by FRS 102. Where fair value cannot be measured reliably, certain instruments are measured at cost less impairment in accordance with the requirements of Section 12. Fair value is determined using quoted market prices where available or, where appropriate, recognised valuation techniques.







Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
3 Average number of employees
During the year the average number of employees was 1 (2025 - 1).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 February 2025 566
Additions 2,630
At 31 January 2026 3,196
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Prussel Holdings Limited
Notes to the financial statements - continued
for the year ended 31 January 2026
4 Tangible fixed assets - continued
Depreciation
At 1 February 2025 45
Charge for year 1,004
At 31 January 2026 1,049
Net book value
At 31 January 2026 2,147
At 31 January 2025 521
5 Fixed asset investments
Investments other than loans
Shares in group undertakings and participating interests




Other investments other than loans


Totals
£ £ £
Cost
At 1 February 2025 76 - 76
Additions - 3,243,750 3,243,750
Disposals (75) - (75)
At 31 January 2026 1 3,243,750 3,243,751
Net book value
At 31 January 2026 1 3,243,750 3,243,751
At 31 January 2025 76 - 76
6 Debtors
2026 2025
£ £
Amounts owed by group undertakings 2,574 -
Directors' loan accounts 123,885 21,324
Taxation - 1,208
Other debtors 1,214,972 566
1,341,431 23,098
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Prussel Holdings Limited
Notes to the financial statements - continued
for the year ended 31 January 2026
7 Creditors: amounts falling due within one year
2026 2025
£ £
Taxation 259 -
Accruals and deferred income 3,000 -
3,259 -
8 Advances, credit and guarantees granted to the director
The following advances and credits to a director subsisted during the years ended 31 January 2026 and 31 January 2025.
2026 2025
£ £
Mr C J Purcell
Balance outstanding at start of year 21,324 100
Amounts advanced 104,694 21,224
Amounts repaid (2,133) -
Balance outstanding at end of year 123,885 21,324
Interest was charged at the Official Rate of Interest. The loan was repaid, including the interest, on 21 October 2026.

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