REGISTERED NUMBER: 16529972 (England and Wales)

Unaudited Financial Statements

for the Period

19 June 2025 to 31 July 2026

for

Philp Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr M J Philp

Mr J S Philp

Mrs J A Philp

Mr E S W Philp

REGISTERED OFFICE:

Elm Park Garden Centre

Aldermaston Road

Pamber End

Tadley

RG26 5QW

REGISTERED NUMBER:

16529972 (England and Wales)

ACCOUNTANTS:

Lane Monnington Welton

Chartered Accountants

Riverside View

Basing Road

Old Basing

Basingstoke

Hampshire

RG24 7AL

FIXED ASSETS

Tangible assets

4

201,518

Investments

5

20,000

221,518

CURRENT ASSETS

Debtors

6

57,588

Cash at bank

162,625

220,213

CREDITORS

Amounts falling due within one year

7

206,983

NET CURRENT ASSETS

13,230

TOTAL ASSETS LESS CURRENT LIABILITIES

234,748

CAPITAL AND RESERVES

Called up share capital

8

20,000

Retained earnings

214,748

SHAREHOLDERS' FUNDS

234,748

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

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 October 2026 and were signed on its behalf by:

Mr J S Philp - Director

1.	STATUTORY INFORMATION

Philp Investments 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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Financial instruments

Debtors and creditors payable/receivable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Loans and borrowings

Loans and borrowings are initially recognised at the transaction price, including transaction costs. Subsequently they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

Taxation

Taxation for the period 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.

Impairment

Assets not measured at fair value are reviewed for any indication that an asset may be impaired at each balance sheet date. The directors review the carrying amount of the relevant assets and compare them to their market values and recoverable amounts. Where the carrying amount exceeds this, an impairment loss is recognised in profit or loss, unless the asset is carried at a revalued amount, where the impairment loss is a revaluation decrease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 4 .

4.	TANGIBLE FIXED ASSETS

Freehold

property

£

COST

Additions

201,518

At 31 July 2026

201,518

NET BOOK VALUE

At 31 July 2026

201,518

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

COST

Additions

20,000

At 31 July 2026

20,000

NET BOOK VALUE

At 31 July 2026

20,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Amounts owed by group undertakings

57,001

Other debtors

587

57,588

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other creditors

206,983

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

20,000

Ordinary shares

£1

20,000

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31 July 2026:

£

Mr M J Philp

Balance outstanding at start of period

-

Amounts advanced

11,537

Amounts repaid

(10,950

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

587