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REGISTERED NUMBER: 09677359 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

PFOS LIMITED

PFOS LIMITED (REGISTERED NUMBER: 09677359)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


PFOS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2025







DIRECTORS: P E P Murphy
P D Murphy





REGISTERED OFFICE: 409-411 Croydon Road
Beckenham
BR3 3PP





REGISTERED NUMBER: 09677359 (England and Wales)





ACCOUNTANTS: Edwards Chartered Accountants
409-411 Croydon Road
Beckenham
Kent
BR3 3PP

PFOS LIMITED (REGISTERED NUMBER: 09677359)

BALANCE SHEET
31 JULY 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,598 4,800

CURRENT ASSETS
Debtors 5 4,261 1,910
Cash at bank 2,002 51,204
6,263 53,114
CREDITORS
Amounts falling due within one year 6 6,359 22,256
NET CURRENT (LIABILITIES)/ASSETS (96 ) 30,858
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,502

35,658

CREDITORS
Amounts falling due after more than one
year

7

-

(4,630

)

PROVISIONS FOR LIABILITIES (683 ) (912 )
NET ASSETS 2,819 30,116

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 2,719 30,016
2,819 30,116

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 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.

PFOS LIMITED (REGISTERED NUMBER: 09677359)

BALANCE SHEET - continued
31 JULY 2025


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 22 August 2025 and were signed on its behalf by:





P D Murphy - Director


PFOS LIMITED (REGISTERED NUMBER: 09677359)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025

1. STATUTORY INFORMATION

PFOS 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

PFOS LIMITED (REGISTERED NUMBER: 09677359)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2025

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1 August 2024
and 31 July 2025 3,178 28,840 32,018
DEPRECIATION
At 1 August 2024 2,227 24,991 27,218
Charge for year 240 962 1,202
At 31 July 2025 2,467 25,953 28,420
NET BOOK VALUE
At 31 July 2025 711 2,887 3,598
At 31 July 2024 951 3,849 4,800

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other debtors 4,261 1,910

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 4,630 5,556
Taxation and social security 956 15,831
Other creditors 773 869
6,359 22,256

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans - 4,630

8. RELATED PARTY DISCLOSURES

During the year, total dividends of £8,850 were paid to the directors .

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is P D Murphy.