Registration number: 15072514

P Taylor Capital Investments Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 10

P Taylor Capital Investments Limited

Company Information

Director

P. N. Taylor

Registered office

123 Station Road Glenfield Leicester LE3 8GS

P Taylor Capital Investments Limited

(Registration number: 15072514)
Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	7,196	8,995
Investment property	5	1,856,806	1,063,104
Investments	6	200	200
		1,864,202	1,072,299
Current assets
Debtors	7	337,778	7,599
Cash at bank and in hand		5,542	857
		343,320	8,456
Creditors: Amounts falling due within one year	8	(133,002)	(386,248)
Net current assets/(liabilities)		210,318	(377,792)
Total assets less current liabilities		2,074,520	694,507
Creditors: Amounts falling due after more than one year	8	(2,003,857)	(775,618)
Provisions for liabilities		(37,500)	-
Net assets/(liabilities)		33,163	(81,111)
Capital and reserves
Called up share capital		100	100
Other reserves		112,500	-
Retained earnings		(79,437)	(81,211)
Shareholders' funds/(deficit)		33,163	(81,111)

P Taylor Capital Investments Limited

(Registration number: 15072514)
Balance Sheet as at 31 October 2025

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

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 29 October 2026
 

......................................... P. N. Taylor Director

P Taylor Capital Investments Limited

Notes to the Unaudited Financial Statements for the year ended 31 October 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
123 Station Road
Glenfield
Leicester
LE3 8GS

These financial statements were authorised for issue by the director on 29 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis, with management having given due consideration to the company’s ability to continue as a going concern for at least the next twelve months.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the the rental of properties in the ordinary course of the company’s activities. Turnover is shown net of value added tax.

The company recognises revenue when the amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity and and specific criteria have been met for each of the company's activities.

P Taylor Capital Investments Limited

Notes to the Unaudited Financial Statements for the year ended 31 October 2025

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Depreciation method and rate for tangible assets
Asset class	Depreciation method and rate
Motor vehicles	20% on reducing balance

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by the director. The director uses observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in the profit and loss account.

Investments

Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

P Taylor Capital Investments Limited

Notes to the Unaudited Financial Statements for the year ended 31 October 2025

Debtors

Debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the debtor.

Trade Creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a reducing balance basis over the useful life of the asset. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

P Taylor Capital Investments Limited

Notes to the Unaudited Financial Statements for the year ended 31 October 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

P Taylor Capital Investments Limited

Notes to the Unaudited Financial Statements for the year ended 31 October 2025

4	Tangible assets

	Motor vehicles  £	Total £
Cost
At 1 November 2024	9,995	9,995
At 31 October 2025	9,995	9,995
Depreciation
At 1 November 2024	1,000	1,000
Charge for the year	1,799	1,799
At 31 October 2025	2,799	2,799
Carrying amount
At 31 October 2025	7,196	7,196
At 31 October 2024	8,995	8,995

5	Investment properties

	2025 £
At 1 November 2024	1,063,104
Additions	643,702
Fair value adjustments	150,000
At 31 October 2025	1,856,806

The director revalued the investment property on 31 October 2025 at current market value with existing use.

There has been no valuation of investment property by an independent valuer.

6	Investments

	2025 £	2024 £
Investments in subsidiaries	200	200

P Taylor Capital Investments Limited

Notes to the Unaudited Financial Statements for the year ended 31 October 2025