REGISTERED NUMBER: 11125499 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 APRIL 2025 TO 30 SEPTEMBER 2026

FOR

PSH TRUSTEE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Align Pensions Limited

Ms S Ashraf

REGISTERED OFFICE:

Suite 114, 1st Floor Holborn Gate

330 High Holborn

London

WC1V 7QT

REGISTERED NUMBER:

11125499 (England and Wales)

ACCOUNTANTS:

CBHC Limited

Suite 3, Steeple House

Church Lane

Chelmsford

Essex

CM1 1NH

FIXED ASSETS

Investments

3

1

1

CURRENT ASSETS

Debtors

4

-

86,200

Cash at bank

5,724

5,826

5,724

92,026

CREDITORS

Amounts falling due within one year

5

151,128

184,748

NET CURRENT LIABILITIES

(145,404

)

(92,722

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(145,403

)

(92,721

)

CAPITAL AND RESERVES

Called up share capital

916,527

916,527

Retained earnings

(1,061,930

)

(1,009,248

)

(145,403

)

(92,721

)

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 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 27 October 2026 and were signed on its behalf by:

Ms S Ashraf - Director

1.	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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

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.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2025 - 2 ).

3.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2025

and 30 September 2026

1

NET BOOK VALUE

At 30 September 2026

1

At 31 March 2025

1

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/9/26

31/3/25

£

£

Trade debtors

-

40,000

Amounts owed by group undertakings

-

45,856

Other debtors

-

344

-

86,200

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/9/26

31/3/25

£

£

Trade creditors

-

125,225

Amounts owed to group undertakings

151,128

58,023

Accrued expenses

-

1,500

151,128

184,748

6.	RELATED PARTY DISCLOSURES

At the balance sheet date the company was owed by PSF Professional Services Limited £Nil (2025: £10,000), £Nil (2025: £141) by PSF Benefit Services Ltd, £Nil (2025: £15,428) by PSF Capital Services II Limited, and £Nil (2025: 20,287) by PSH Sponsor.

At the balance sheet date the company owed £Nil (2025: £36,287) to PSH Scotland GP Limited and £Nil (2025: £21,736) by Pension Superhaven Holdings Ltd.