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Company Registration No. 07704321 (England and Wales)
PETERBOROUGH RECLINER CENTRE LTD Unaudited accounts for the year ended 31 August 2025
PETERBOROUGH RECLINER CENTRE LTD Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
- 2 -
PETERBOROUGH RECLINER CENTRE LTD Company Information for the year ended 31 August 2025
Director
John James Patrick Prendergast-Walsh
Company Number
07704321 (England and Wales)
Registered Office
1B MANCETTER SQUARE LINCOLN ROAD PETERBOROUGH PE4 6BX
Accountants
LeeP Accountants Unit 3F Forward Hs, Aston Business Park Shrewsbury Avenue, Woodston Peterborough Cambridgeshire PE2 7EY
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of PETERBOROUGH RECLINER CENTRE LTD for the year ended 31 August 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of PETERBOROUGH RECLINER CENTRE LTD for the year ended 31 August 2025 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
This report is made solely to the Board of Directors of PETERBOROUGH RECLINER CENTRE LTD, as a body, in accordance with the terms of our engagement letter dated 21 February 2023. Our work has been undertaken solely to prepare for your approval the accounts of PETERBOROUGH RECLINER CENTRE LTD and state those matters that we have agreed to state to the Board of Directors of PETERBOROUGH RECLINER CENTRE LTD, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than PETERBOROUGH RECLINER CENTRE LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that PETERBOROUGH RECLINER CENTRE LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of PETERBOROUGH RECLINER CENTRE LTD. You consider that PETERBOROUGH RECLINER CENTRE LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of PETERBOROUGH RECLINER CENTRE LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
LeeP Accountants Chartered Accountants Unit 3F Forward Hs, Aston Business Park Shrewsbury Avenue, Woodston Peterborough Cambridgeshire PE2 7EY 10 October 2025
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PETERBOROUGH RECLINER CENTRE LTD Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
4,432
5,435
Current assets
Inventories
88,976
92,940
Debtors
5
41,720
53,867
Cash at bank and in hand
8,877
10,485
139,573
157,292
Creditors: amounts falling due within one year
6
(78,402)
(104,056)
Net current assets
61,171
53,236
Total assets less current liabilities
65,603
58,671
Creditors: amounts falling due after more than one year
7
(57,234)
(10,829)
Provisions for liabilities
Deferred tax
(842)
(1,034)
Net assets
7,527
46,808
Capital and reserves
Called up share capital
18
18
Profit and loss account
7,509
46,790
Shareholders' funds
7,527
46,808
For the year ending 31 August 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 10 October 2025 and were signed on its behalf by
John James Patrick Prendergast-Walsh Director Company Registration No. 07704321
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PETERBOROUGH RECLINER CENTRE LTD Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
PETERBOROUGH RECLINER CENTRE LTD is a private company, limited by shares, registered in England and Wales, registration number 07704321. The registered office is 1B MANCETTER SQUARE, LINCOLN ROAD, PETERBOROUGH, PE4 6BX.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
RB 20%
Fixtures & fittings
RB 15%
Computer equipment
RB 33%
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
£
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At cost
At 1 September 2024
2,019
13,016
6,099
5,250
26,384
Additions
-
-
-
267
267
At 31 August 2025
2,019
13,016
6,099
5,517
26,651
Depreciation
At 1 September 2024
1,793
13,016
4,167
1,973
20,949
Charge for the year
45
-
54
1,171
1,270
At 31 August 2025
1,838
13,016
4,221
3,144
22,219
Net book value
At 31 August 2025
181
-
1,878
2,373
4,432
At 31 August 2024
226
-
1,932
3,277
5,435
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PETERBOROUGH RECLINER CENTRE LTD Notes to the Accounts for the year ended 31 August 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
4,442
11,267
Trade debtors
37,278
28,933
Accrued income and prepayments
-
13,667
41,720
53,867
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
27,573
11,136
Trade creditors
44,944
80,525
Taxes and social security
4,535
10,927
Other creditors
-
34
Accruals
1,350
1,434
78,402
104,056
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
57,234
10,829
8
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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