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PINS ( LIVERPOOL ) LIMITED

Registered Number
11074414
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2025

PINS ( LIVERPOOL ) LIMITED
Company Information
for the year from 1 January 2025 to 31 December 2025

Directors | GILLBANKS, Daniel Alexander
| KELLY, Daniel James
| SCOWCROFT, David Brian Malcolm

Registered Address | 18 Hanover Street
| Liverpool
| L1 4AA

Registered Number | 11074414 (England and Wales)

PINS ( LIVERPOOL ) LIMITED
Statement of Financial Position
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 3,648,795 |  |  |  | 4,041,412
|  |  |  | 3,648,795 |  |  |  | 4,041,412
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | 48,655 |  |  |  | 28,201 |  |
Debtors | 5 | 563,664 |  |  |  | 180,279 |  |
Cash at bank and on hand |  | 297,326 |  |  |  | 461,606 |  |
|  | 909,645 |  |  |  | 670,086 |  |
Creditors amounts falling due within one year | 6 | (2,863,487) |  |  |  | (3,022,110) |  |
Net current assets (liabilities) |  |  |  | (1,953,842) |  |  |  | (2,352,024)
Total assets less current liabilities |  |  |  | 1,694,953 |  |  |  | 1,689,388
Creditors amounts falling due after one year | 7 |  |  | (3,327,835) |  |  |  | (3,347,835)
Net assets |  |  |  | (1,632,882) |  |  |  | (1,658,447)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 2 |  |  |  | 2
Profit and loss account |  |  |  | (1,632,884) |  |  |  | (1,658,449)
Shareholders' funds |  |  |  | (1,632,882) |  |  |  | (1,658,447)

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 26 May 2026, and are signed on its behalf by:
KELLY, Daniel James Director Registered Company No. 11074414

PINS ( LIVERPOOL ) LIMITED
Notes to the Financial Statements
for the year ended 31 December 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Basis of preparation
--- | ---
| The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Going concern
--- | ---
| At the balance sheet date, the company's balance sheet is in deficit, with the major creditor being the company's parent, D2 Investments Limited. The parent company has indicated that it will not demand repayment of its loan if this would prejudice the payment of other creditors. After the consideration of all factors, the directors continue to adopt the going concern basis in preparing the financial statements.

| Turnover policy
--- | ---
| 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/or the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

| Operating leases
--- | ---
| Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the Income Statement on a straight-line basis over the period of the lease.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in other creditors in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

|  | Straight line (years)
| Land and buildings | 20
| Fixtures and fittings | 7
| Office Equipment | 5

| Stocks and work in progress
--- | ---
| Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete the sale. The impairment loss is recognised immediately in the Income Statement

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Financial instruments
--- | ---
| The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 52 |  | 46

3. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 January 25 | 4,380,338 |  | 1,376,021 |  | 74,952 |  | 5,831,311
| Additions | - |  | 32,291 |  | - |  | 32,291
| At 31 December 25 | 4,380,338 |  | 1,408,312 |  | 74,952 |  | 5,863,602
| Depreciation and impairment
| At 01 January 25 | 1,042,111 |  | 696,265 |  | 51,523 |  | 1,789,899
| Charge for year | 212,118 |  | 197,835 |  | 14,955 |  | 424,908
| At 31 December 25 | 1,254,229 |  | 894,100 |  | 66,478 |  | 2,214,807
| Net book value
| At 31 December 25 | 3,126,109 |  | 514,212 |  | 8,474 |  | 3,648,795
| At 31 December 24 | 3,338,227 |  | 679,756 |  | 23,429 |  | 4,041,412

4. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Raw materials and consumables | 48,655 |  | 28,201
| Total | 48,655 |  | 28,201

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 16,415 |  | 5,236
| Amounts owed by group undertakings | 376,304 |  | 25,159
| Other debtors | 88,438 |  | 84,254
| Prepayments and accrued income | 82,507 |  | 65,630
| Total | 563,664 |  | 180,279

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 241,863 |  | 169,948
| Amounts owed to related parties | 2,296,183 |  | 2,347,874
| Taxation and social security | 205,266 |  | 205,246
| Other creditors | 33,153 |  | 26,524
| Accrued liabilities and deferred income | 87,022 |  | 272,518
| Total | 2,863,487 |  | 3,022,110

7. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 3,000,000 |  | 3,000,000
| Other creditors | 327,835 |  | 347,835
| Total | 3,327,835 |  | 3,347,835

| Bank borrowings are secured by a joint personal guarantee provided by the directors and shareholders.

8. | Pension commitments
--- | ---
| The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. Contributions totalling £4,703 (2024 - £5,087) were payable to the fund at the balance sheet date.

9. | Other commitments
--- | ---
| At 31 December 2025 the company had future minimum lease payments under non-cancellable operating leases of £1,983,750 (2024: £2,098,750).

10. | Directors advances, credits and guarantees
--- | ---
| During the year ended 31 December 2025, the company advanced £25,000 to a director. No amounts were repaid in the year. At the year end, the amount due from the director was £25,349, being the principal balance of £25,000 together with interest of £349 charged at 3.75% per annum. The balance was unsecured and repayable on demand. No amounts were written off or waived.

11. | Controlling party
--- | ---
| This company's parent undertaking and controlling party is D2 Investments Limited, a company registered in England and Wales, company number 10797889.

12. | Parent-subsidiary relationships
--- | ---
| As part of a small group, this company is exempt from producing group accounts. These accounts are for this company alone.