PLT Group Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07280034

		2026		2025 as restated
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		176,832		257,523

			176,832		257,523
CURRENT ASSETS
Stocks	6	-		7,955
Debtors	7	340,039		800,303
Cash at bank and in hand		1,325,223		874,676

		1,665,262		1,682,934
Creditors: Amounts Falling Due Within One Year	8	(1,058,206 )		(1,249,169 )

NET CURRENT ASSETS (LIABILITIES)			607,056		433,765

TOTAL ASSETS LESS CURRENT LIABILITIES			783,888		691,288

PROVISIONS FOR LIABILITIES
Deferred Taxation			(44,208 )		(64,381 )

NET ASSETS			739,680		626,907

CAPITAL AND RESERVES
Called up share capital	9		13		13
Capital redemption reserve			12		12
Profit and Loss Account			739,655		626,882

SHAREHOLDERS' FUNDS			739,680		626,907

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PLT Group Limited

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Luke Sales

Director

28/10/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

PLT Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07280034 . The registered office is 20 Wenlock Road, London, N1 7GU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	Straight line over 6 years
Plant & Machinery	25% reducing balance
Motor Vehicles	25% reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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PLT Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2025: 4)

4. Prior Period Adjustment

The comparative figures have been restated to correct errors in the prior period. Net assets at 31 January 2025 have reduced by £38,304 as a result.

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Total
	£	£	£	£
Cost
As at 1 February 2025	28,052	39,877	323,764	391,693
Additions	-	3,621	11,231	14,852
Disposals	-	-	(73,409 )	(73,409 )

As at 31 January 2026	28,052	43,498	261,586	333,136

Depreciation
As at 1 February 2025	9,623	16,076	108,471	134,170
Provided during the period	4,675	6,231	50,165	61,071
Disposals	-	-	(38,937 )	(38,937 )

As at 31 January 2026	14,298	22,307	119,699	156,304

Net Book Value
As at 31 January 2026	13,754	21,191	141,887	176,832

As at 1 February 2025	18,429	23,801	215,293	257,523

6. Stocks

	2026	2025 as restated
	£	£
Stock	-	7,955

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PLT Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

7. Debtors

	2026	2025 as restated
	£	£
Due within one year
Trade debtors	315,931	762,176
Other debtors	24,108	38,127

	340,039	800,303

8. Creditors: Amounts Falling Due Within One Year

	2026	2025 as restated
	£	£
Trade creditors	174,511	250,469
Amounts owed to group undertakings	462,437	698,194
Other creditors	190,263	36,770
Taxation and social security	230,995	263,736

	1,058,206	1,249,169

9. Share Capital

	2026	2025 as restated
	£	£
Allotted, Called up and fully paid	13	13

10. Directors Advances, Credits and Guarantees

During the year a director was advanced £16,565 (2025: £1,091), which was repaid in full during the year (2025: repaid in full). The advances were interest free and repayable on demand. No balance was outstanding at the year end (2025: £nil).

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