REGISTERED NUMBER: 07613516 (England and Wales)

Financial Statements

for the Year Ended 30 April 2025

for

Petherton Business

And Media Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

O Fryer

REGISTERED OFFICE:

c/o Parker Cavendish, Suite 301

Stanmore Business and Innovation Centre

Howard Road

Stanmore

Middlesex

HA7 1FW

REGISTERED NUMBER:

07613516 (England and Wales)

ACCOUNTANTS:

Parker Cavendish

Chartered Accountants

Suite 301, Stanmore Business

and Innovation Centre

Howard Road

Stanmore

Middlesex

HA7 1FW

FIXED ASSETS

Intangible assets

4

-

-

Property, plant and equipment

5

1,412

2,002

1,412

2,002

CURRENT ASSETS

Debtors

6

762,193

628,110

Cash at bank

169,835

134,335

932,028

762,445

CREDITORS

Amounts falling due within one year

7

(115,882

)

(133,550

)

NET CURRENT ASSETS

816,146

628,895

TOTAL ASSETS LESS CURRENT LIABILITIES

817,558

630,897

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

817,458

630,797

SHAREHOLDERS' FUNDS

817,558

630,897

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 28 October 2025 and were signed by:

O Fryer - Director

1.	STATUTORY INFORMATION

Petherton Business And Media 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.

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.

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year/period, and also have been consistently applied within the same accounts.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of four years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures,fittings & equipment

-

25% on reducing balance

Computer equipment

-

33.33% on cost

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.

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 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2024

and 30 April 2025

65,000

AMORTISATION

At 1 May 2024

and 30 April 2025

65,000

NET BOOK VALUE

At 30 April 2025

-

At 30 April 2024

-

5.	PROPERTY, PLANT AND EQUIPMENT

Fixtures,fittings

Computer

& equipment

equipment

Totals

£

£

£

COST

At 1 May 2024

and 30 April 2025

10,074

8,448

18,522

DEPRECIATION

At 1 May 2024

9,044

7,476

16,520

Charge for year

257

333

590

At 30 April 2025

9,301

7,809

17,110

NET BOOK VALUE

At 30 April 2025

773

639

1,412

At 30 April 2024

1,030

972

2,002

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

40,967

50,701

Prepayments and accrued income

1,700

6,000

42,667

56,701

Amounts falling due after more than one year:

Other debtors

719,526

571,409

Aggregate amounts

762,193

628,110

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

6,000

-

Corporation tax

93,000

107,681

VAT

13,566

20,826

Directors' current accounts

882

3,043

Accruals and deferred income

2,434

2,000

115,882

133,550