REGISTERED NUMBER: 04490136 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Peter Mould Workshop Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTORS:

P Mould

Mrs J S Mould

REGISTERED OFFICE:

7 Atholl Road

Chelmsford

Essex

CM2 6TB

REGISTERED NUMBER:

04490136 (England and Wales)

ACCOUNTANTS:

SP ACCOUNTS CO LIMITED

27 Falcon Close

Rayleigh

Essex

SS6 9BH

FIXED ASSETS

Tangible assets

4

278,311

203,986

CURRENT ASSETS

Stocks

9,322

9,800

Debtors

5

50,304

53,729

Cash at bank and in hand

356,501

479,879

416,127

543,408

CREDITORS

Amounts falling due within one year

6

160,398

199,961

NET CURRENT ASSETS

255,729

343,447

TOTAL ASSETS LESS CURRENT LIABILITIES

534,040

547,433

CREDITORS

Amounts falling due after more than one year

7

-

(8,359

)

PROVISIONS FOR LIABILITIES

(47,134

)

(36,130

)

NET ASSETS

486,906

502,944

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

8

15,300

15,300

Retained earnings

471,506

487,544

SHAREHOLDERS' FUNDS

486,906

502,944

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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 September 2025 and were signed on its behalf by:

P Mould - Director

1.	STATUTORY INFORMATION

Peter Mould Workshop Ltd 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.

Short leasehold

-

10% on cost

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 9 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 August 2024

34,717

363,709

398,426

Additions

60,320

43,752

104,072

At 31 July 2025

95,037

407,461

502,498

DEPRECIATION

At 1 August 2024

31,246

163,194

194,440

Charge for year

3,471

26,276

29,747

At 31 July 2025

34,717

189,470

224,187

NET BOOK VALUE

At 31 July 2025

60,320

217,991

278,311

At 31 July 2024

3,471

200,515

203,986

5.

DEBTORS

31.7.25

31.7.24

£

£

Amounts falling due within one year:

Trade debtors

8,794

11,889

Other debtors

20,710

21,040

29,504

32,929

31.7.25

31.7.24

£

£

Amounts falling due after more than one year:

Other debtors

20,800

20,800

Aggregate amounts

50,304

53,729

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

8,345

10,000

Trade creditors

105,768

104,449

Taxation and social security

40,449

77,693

Other creditors

5,836

7,819

160,398

199,961

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans

-

8,359

8.

RESERVES

Revaluation

reserve

£

At 1 August 2024

and 31 July 2025

15,300

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 31 July 2025 set out on pages three to nine and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

SP ACCOUNTS CO LIMITED

27 Falcon Close

Rayleigh

Essex

SS6 9BH

10 September 2025