

			Company registration number:11793220






		PIVOTAL IMPARTMENT LIMITED

			FINANCIAL STATEMENTS

			FOR THE YEAR ENDED 31 January 2025



PIVOTAL IMPARTMENT LIMITED

BALANCE SHEET

AS AT 31 January 2025


		2025		2024
	Notes	£	£	£	£

FIXED ASSETS
Tangible assets	3		1,322,170		155,616

			1,322,170		155,616

CURRENT ASSETS
Stocks		23,488		2,000
Debtors	4	681,936		978,066
Cash at bank and in hand		120,532		467,227

		825,956		1,447,293

CREDITORS
Amounts falling due within one year	5	(448,771)		(398,316)

NET CURRENT ASSETS			377,185		1,048,977

TOTAL ASSETS LESS
CURRENT LIABILITIES			1,699,355		1,204,593

Creditors falling due after one year	6		(531,475)		(39,475)

PROVISIONS FOR LIABILITIES			(30,249)		(29,567)

NET ASSETS			1,137,631		1,135,551



CAPITAL AND RESERVES
Called-up equity share capital	7		100		100
Profit and loss account			1,137,531		1,135,451

SHAREHOLDERS FUNDS			1,137,631		1,135,551


For the year ending 31 January 2025 the company was entitled to exemption 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 the accounts.


These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. Approved by the board of directors on 17 October 2025 and signed on its behalf.


The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small companies' regime.


..........................................................................
Mr Yong Yang

17 October 2025
The annexed notes form part of these financial statements.



PIVOTAL IMPARTMENT LIMITED

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 JANUARY 2025

	Share	Share	P and L	Revaluation	Other	Total
	Capital	Premium	Account	reserve	reserves	equity
	£	£	£	£	£	£
Balance at 1 February 2023	100	0	1,242,210	0	0	1,242,310

Changes in equity
Total Comprehensive Income	0	0	(106,759)	0	0	(106,759)
Balance at 31 January 2024	100	0	1,135,451	0	0	1,135,551

Changes in equity
Total comprehensive income	0	0	2,080	0	0	2,080
Balance at 31 January 2025	100	0	1,137,531	0	0	1,137,631

PIVOTAL IMPARTMENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

Accounting policies

Statutory information

The company is registered in England and its registered number is 11793220. The company is a private company limited by shares. Its registered office is 2nd Floor Cathay Building, 86 Holloway Head,

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention in accordance with the accounting policies set out below. These financial statements have been prepared in accordance with FRS102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Turnover

Turnover represents sales of services net of VAT and trade discounts. Turnover is recognised when the services are delivered to the customer.

Foreign Currency

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

Fixed Assets

Tangible fixed assets are stated at cost less depreciation Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant and Machinery 25% per annum of cos

Fixtures and Fittings 15% reducing balance basi

Motor Vehicles 25% reducing balance basi

Stocks and Work In Progress

Stock is valued at the lower of cost and net realisable value determined on a first in first out basis. Net realisable value represents estimated selling price less costs to complete and sell.

Deferred Taxation

Deferred tax is provided on the liability method to take account of the timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences.

Pension Scheme

The company operates a defined contribution pension scheme, NEST pension scheme, and the pension charge represents the amounts payable by the company to the fund in respect of the year.

Employees

The average number of persons employed by the company (including directors) during the year was 23.



3.	Tangible fixed assets

		Land/Buildings	Plant	Motor	F and F	Total

	Cost
	At start of period	0	58,821	19,000	233,143	310,964
	Additions	1,162,966	28,124	13,495	242	1,204,827
	At end of period	1,162,966	86,945	32,495	233,385	1,515,791

	Depreciation
	At start of period	0	46,092	8,313	100,943	155,348
	Provided during the period	0	14,780	3,627	19,866	38,273
	At end of period	0	60,872	11,940	120,809	193,621

	Net Book Value
	At start of period	0	12,729	10,687	132,200	155,616
	At end of period	1,162,966	26,073	20,555	112,576	1,322,170



4.	Debtors
		2025	2024
		£	£
	Due within one year
	Trade Debtors	146,240	179,115
	Other Debtors	67,794	47,049
	Prepayments and accrued income	11,876	22,083
	Corporation tax recoverable assets	26	17,903

		225,936	266,150

	Due after one year
	Other Debtors	456,000	711,916

		681,936	978,066



5.	Creditors due within one year
		2025	2024
		£	£

	Trade creditors	201,190	319,341
	Other taxes and social security costs	8,340	10,451
	Accruals and deferred income	42,309	65,658
	Loan from directors	196,932	2,864

		448,771	398,316

6.	Creditors due after one year
		2025	2024
		£	£

	Obligations under finance leases	492,000	0
	Other creditors	39,475	39,475

		531,475	39,475


7.	Share capital	Alloted, Issued and fully paid
		Alloted, Issued and fully paid
		2025	2024
		£	£

	Ordinary shares of £1 each	100	100
	Total issued share capital	100	100





8.	Related Party Transactions
	During the year, the company purchased goods totalling £34,304.17 from Streamline Logistics Limited which has the same shareholder, the company also lent a loan £300,000 to Cedars Development Ltd which has the same director.