R & A Pugh Properties Limited

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2—3

Registered number: 07688375

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		22,420		19,181

			22,420		19,181
CURRENT ASSETS
Stocks	5	150,000		150,000
Cash at bank and in hand		5,181		42,886

		155,181		192,886
Creditors: Amounts Falling Due Within One Year	6	(416,493 )		(329,355 )

NET CURRENT ASSETS (LIABILITIES)			(261,312 )		(136,469 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(238,892 )		(117,288 )

NET LIABILITIES			(238,892 )		(117,288 )

CAPITAL AND RESERVES
Called up share capital	7		100		100
Income Statement			(238,992 )		(117,388 )

SHAREHOLDERS' FUNDS			(238,892)		(117,288)

For the year ending 30 June 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr R Pugh Director	Mrs A Pugh Director
16/09/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

R & A Pugh Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07688375 . The registered office is 40 Hawthorne Drive, Sandbach, Cheshire, CW11 4JH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

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 from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	2	2

	2	2

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 July 2024	15,858	17,274	33,132
Additions	-	18,000	18,000
Disposals	-	(17,274 )	(17,274 )

As at 30 June 2025	15,858	18,000	33,858

Depreciation
As at 1 July 2024	3,965	9,986	13,951
Provided during the period	2,973	4,500	7,473
Disposals	-	(9,986 )	(9,986 )

As at 30 June 2025	6,938	4,500	11,438

...CONTINUED

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R & A Pugh Properties Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

Net Book Value
As at 30 June 2025	8,920	13,500	22,420

As at 1 July 2024	11,893	7,288	19,181

5. Stocks

	2025	2024
	£	£
Stock	150,000	150,000

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	29	29
Accruals and deferred income	884	840
Directors' loan accounts	415,580	328,486

	416,493	329,355

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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