Company No: 13512234 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	B Jones (Appointed 06 July 2026)
	R Jones
	A W Smith (Resigned 25 June 2026)
	L S Wild (Appointed 06 July 2026)

REGISTERED OFFICE	S&W Partners (Manchester) Limited Pall Mall
	1 Pollen Square
	59 King Street
	M2 4PD
	United Kingdom

COMPANY NUMBER

13512234 (England and Wales)

ACCOUNTANT	S&W Partners (Manchester) Limited
	Pall Mall
	1 Pollen Square
	59 King Street
	Manchester
	M2 4PD

	Note	2025		2024
		£		£
Fixed assets
Investments	3	1,999,357		2,023,936
		1,999,357		2,023,936
Current assets
Debtors	4	849,932		1,169,166
Cash at bank and in hand		12,464		58,865
		862,396		1,228,031
Creditors: amounts falling due within one year	5	( 3,730,264)		( 3,813,079)
Net current liabilities		(2,867,868)		(2,585,048)
Total assets less current liabilities		(868,511)		(561,112)
Net liabilities		( 868,511)		( 561,112)
Capital and reserves
Called-up share capital	6	100		100
Profit and loss account		( 868,611 )		( 561,212 )
Total shareholders' deficit		( 868,511)		( 561,112)

For the financial year ending 31 July 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have 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 Profit and Loss Account has not been delivered.

The financial statements of Pemberley Jones Limited (registered number: 13512234) were approved and authorised for issue by the Board of Directors on 27 October 2026. They were signed on its behalf by:

B Jones 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

Pemberley Jones 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 S&W Partners (Manchester) Limited Pall Mall, 1 Pollen Square, 59 King Street, M2 4PD, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of Pemberley Jones Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

These financial statements are separate financial statements.

Going concern

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

The company had net liabilities of £868,611 at the balance sheet date (2024: Net Liabilities £561,212). The company's ability to continue as a going concern is dependent upon obtaining continued financial support from shareholders.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

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.

Investments
Investments comprise shares held in an investment portfolio. The investments are initially recognised at cost and subsequently measured at fair value at each reporting date. Gains and losses arising from changes in fair value are recognised in profit or loss.

The directors have assessed the fair value of the investment portfolio at the balance sheet date based on quoted market prices, where available, or other appropriate valuation techniques.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	1		1

3. Fixed asset investments

	Listed investments		Total
	£		£
Cost or valuation before impairment
At 01 August 2024	2,023,936		2,023,936
Additions	176,851		176,851
Disposals	( 289,962)		( 289,962)
Movement in fair value	88,532		88,532
At 31 July 2025	1,999,357		1,999,357
Carrying value at 31 July 2025	1,999,357		1,999,357
Carrying value at 31 July 2024	2,023,936		2,023,936

4. Debtors

	2025		2024
	£		£
Other debtors	849,932		1,169,166

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	1,401,162		1,400,000
Other creditors	2,329,102		2,413,079
	3,730,264		3,813,079

6. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100