REGISTERED NUMBER: 07118524 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

P & R UK INVESTMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr P Lakhanpaul

Mr R Lakhanpaul

SECRETARY:

Mr R Lakhanpaul

REGISTERED OFFICE:

112 Commercial Road

London

E1 1NU

REGISTERED NUMBER:

07118524 (England and Wales)

ACCOUNTANTS:

Cheshams Accountants Ltd

Chartered Certified Accountants

Suite 16,Neals Corner

2 Bath Road

Hounslow

Middlesex

TW3 3HJ

FIXED ASSETS

Tangible assets

4

913,064

913,064

Investments

5

-

80,000

913,064

993,064

CURRENT ASSETS

Debtors

6

207,025

60,000

Cash at bank

20,491

9,883

227,516

69,883

CREDITORS

Amounts falling due within one year

7

667,191

602,217

NET CURRENT LIABILITIES

(439,675

)

(532,334

)

TOTAL ASSETS LESS CURRENT LIABILITIES

473,389

460,730

CREDITORS

Amounts falling due after more than one year

8

-

8,293

NET ASSETS

473,389

452,437

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

10

473,289

452,337

SHAREHOLDERS' FUNDS

473,389

452,437

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 14 October 2026 and were signed on its behalf by:

Mr P Lakhanpaul - Director

1.	STATUTORY INFORMATION

P & R UK Investments 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

Taxation for the year 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 year 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Freehold

property

£

COST

At 1 February 2025

and 31 January 2026

913,064

NET BOOK VALUE

At 31 January 2026

913,064

At 31 January 2025

913,064

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 February 2025

and 31 January 2026

80,000

PROVISIONS

Eliminated on disposal

80,000

At 31 January 2026

80,000

NET BOOK VALUE

At 31 January 2026

-

At 31 January 2025

80,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

207,025

60,000

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

-

27,244

Tax

4,914

5,990

Other creditors

162,245

84,245

Directors' current accounts

498,952

483,718

Accrued expenses

1,080

1,020

667,191

602,217

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 1-2 years

-

8,293

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1.00

100

100

10.

RESERVES

Retained

earnings

£

At 1 February 2025

452,337

Profit for the year

20,952

At 31 January 2026

473,289

11.	RELATED PARTY DISCLOSURES