REGISTERED NUMBER: 11895368 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 APRIL 2025 TO 30 SEPTEMBER 2026

FOR

PSH SPONSOR LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M R Johnson

REGISTERED OFFICE:

Suite 114, 1st Floor Holborn Gate

330 High Holborn

London

WC1V 7QT

REGISTERED NUMBER:

11895368 (England and Wales)

ACCOUNTANTS:

CBHC Limited

Suite 3, Steeple House

Church Lane

Chelmsford

Essex

CM1 1NH

CURRENT ASSETS

Debtors

4

-

2,263

Cash at bank

-

347

-

2,610

CREDITORS

Amounts falling due within one year

5

82,493

92,594

NET CURRENT LIABILITIES

(82,493

)

(89,984

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(82,493

)

(89,984

)

PENSION ASSET

6

41,532

41,753

NET LIABILITIES

(40,961

)

(48,231

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(40,962

)

(48,232

)

(40,961

)

(48,231

)

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

The members have not required the company to obtain an audit of its financial statements for the period 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 Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 October 2026 and were signed by:

M R Johnson - Director

1.	STATUTORY INFORMATION

PSH Sponsor 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.

These financial statements cover the 18 month period from 1st April 2025 to 30th September 2026, as there has been a change in the accounting reference date. Therefore, the figures presented for the preceding year are not comparable.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

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 period 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.

Going concern

The directors have concluded that the company is no longer a going concern. The financial statements have therefore been prepared on a break-up basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2025 - 4 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/9/26

31/3/25

£

£

VAT

-

13

Prepayments

-

2,250

-

2,263

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/9/26

31/3/25

£

£

Trade creditors

80,000

5,886

Social security and other taxes

-

3,350

Other creditors

-

216

Amounts owed to group company

2,493

20,396

Accrued expenses

-

62,746

82,493

92,594

6.	EMPLOYEE BENEFIT OBLIGATIONS

The company operates a Defined Benefit Pension Scheme. The contributions required for past and future accrual of benefits and expenses associated with administering and operating the Pension SuperFund are as follows, these figures have been calculated in line with the Schedule of contributions agreed by the Trustee and Pension SuperHaven Holdings Limited (the Manager).

Contributions

Date due

Payments in respect of past accrual of benefits and expenses to 31 July 2022

£770 per month (or part month) per active member

On or before the end of the calendar month following that to which the payment relates.

Payments in respect of future accrual of benefits and expenses

£610 per month (or part month) per active member

On or before the end of the calendar month following that to which the payment relates.

According to the Schedule of Contributions, the monthly service cost is £610pm per active member and the amount due for the year to 30th September 2026 was £Nil as there were no active members in the scheme.

The payments in respect of future accrual of benefits are currently £Nil per month while there are no active members in the scheme.

The most recent actuarial valuation was as at 30 April 2024. On the 25th October 2024 an accounting valuation was performed as at 31st March 2024, which indicated a surplus on the scheme of £41,532. As at 30th September 2026 the scheme assets and liabilities have been adjusted to reflect further contributions made during the year ahead of the next scheduled actuarial valuation. There are currently no active members in the pension scheme.

The amounts recognised in profit or loss are as follows:

30/9/26

31/3/25

£

£

Current service costs

-

-

Additional contributions

-

-

-

-

The amounts recognised in the balance sheet are as follows:

Defined benefit pension plans

30/9/26

31/3/25

£

£

Fair Value of scheme assets

52,732

52,953

Present value of scheme liabilities

(11,200

)

(11,200

)

Net Asset

41,532

41,753

The amounts recognised in other comprehensive income are as follows:

Defined benefit pension plans

30/9/26

31/3/25

£

£

Amount recognised in respect of defined benefit obligation

(221

)

(228

)

(221

)

(228

)

Changes in the present value of the defined benefit obligation are as follows:

Defined benefit pension plans

30/9/26

31/3/25

£

£

Opening defined benefit liabilities

11,200

11,200

Movement in present value of defined benefit obligation

-

-

Closing defined benefit liabilities

11,200

11,200

Changes in the fair value of scheme assets are as follows:

Defined benefit pension plans

30/9/26

31/3/25

£

£

Opening fair value of scheme assets

52,953

53,181

Employer contributions

-

-

Return on scheme assets less interest

(221

)

(228

)

Closing fair value of scheme assets

52,732

52,953

Reconciliation of net balance sheet position:

Defined benefit pension plans

30/9/26

31/3/25

£

£

Balance sheet assets at start

41,753

41,981

Employer contributions paid

-

-

Amount recognised in profit and loss

-

-

Amount recognised in other comprehensive income

(221

)

(228

)

Net asset

41,532

41,753

The major categories of scheme assets as a percentage of total scheme assets are as follows:

Defined benefit pension plans

30/9/26

31/3/25

£

£

Cash and cash equivalents

100%

100%

100.00%

100.00%

Following notification from the scheme sponsor, the Trustee confirmed that it does not intend to continue the Scheme as a closed fund and therefore resolved to commence winding up the Scheme with effect from 30th September 2026. Members were issued notice as at this date.

7.	RELATED PARTY DISCLOSURES

At the balance sheet date, the company owed PSF Benefit Services Limited £Nil (2025: £109), PSH Trustee Limited £Nil (2025: £20,287).