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REGISTERED NUMBER: 06733836 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MAY 2024 |

| FOR |

| P A COBB LIMITED |

P A COBB LIMITED (REGISTERED NUMBER: 06733836)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2024

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

P A COBB LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MAY 2024

| DIRECTORS: | Mrs A J Cobb

| Mrs A J Cobb

| REGISTERED OFFICE: | 2 Kayes Walk

| Stoney Street

| The Lace Market

| Nottingham

| NG1 1PZ

| REGISTERED NUMBER: | 06733836 (England and Wales)

| ACCOUNTANTS: | Duncan and Toplis Limited

| Pinnacle House

| 1 Pinnacle Way,

| Derby

| Derbyshire

| DE24 8ZS

P A COBB LIMITED (REGISTERED NUMBER: 06733836)

BALANCE SHEET

31 MAY 2024

| 31.5.24 | 31.5.23 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | 41,666 |  |

CURRENT ASSETS

Debtors | 5 | 516,971 |  | 517,020 |  |

Cash at bank | 2,247 |  | 13,524 |  |

519,218 |  | 530,544 |  |

CREDITORS

Amounts falling due within one year | 6 | 64,871 |  | 61,420 |  |

NET CURRENT ASSETS | 454,347 |  | 469,124 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 454,347 |  | 510,790 |  |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | 20,000 |  |

NET ASSETS | 454,347 |  | 490,790 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 1 |  | 1 |  |

Retained earnings | 454,346 |  | 490,789 |  |

SHAREHOLDERS' FUNDS | 454,347 |  | 490,790 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 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 5 November 2025 and were signed on its behalf by:

Mrs A J Cobb - Director

P A COBB LIMITED (REGISTERED NUMBER: 06733836)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2024

1. | STATUTORY INFORMATION

| P A Cobb 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.

| Goodwill

| Purchased goodwill is amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives as follows:

| Goodwill - Twenty 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.

| 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 balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2023 - 1 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 June 2023

| and 31 May 2024 | 200,000 |  |

| AMORTISATION

| At 1 June 2023 | 158,334 |  |

| Charge for year | 41,666 |  |

| At 31 May 2024 | 200,000 |  |

| NET BOOK VALUE

| At 31 May 2024 | - |  |

| At 31 May 2023 | 41,666 |  |

P A COBB LIMITED (REGISTERED NUMBER: 06733836)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2024

4. | INTANGIBLE FIXED ASSETS - continued

| Goodwill arose on the purchase of the company's share in Rothera Bray LLP.

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.5.24 |  | 31.5.23

£ | £ |

| Due from Rothera Bray LLP | 349,535 |  | 426,114 |  |

| Section 455 tax recoverable | 42,250 |  | - |  |

| Directors' current accounts | 125,186 |  | 90,906 |  |

516,971 |  | 517,020 |  |

| Other than as stated under directors' current accounts, none of the above amounts related to amounts due from the director or shareholder of the company either directly or indirectly.

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.5.24 |  | 31.5.23

£ | £ |

| Tax | 63,983 |  | 60,562 |  |

| Accruals and deferred income | 888 |  | 858 |  |

64,871 |  | 61,420 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.5.24 |  | 31.5.23

£ | £ |

| Bank loans | - |  | 20,000 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.5.24 |  | 31.5.23

| value: | £ | £ |

| 1 | Ordinary | £1 | 1 |  | 1 |  |

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 May 2024 and 31 May 2023:

| 31.5.24 |  | 31.5.23

£ | £ |

| Mr P A Cobb

| Balance outstanding at start of year | 90,906 |  | 76,453 |  |

| Amounts advanced | 126,185 |  | 100,415 |  |

| Amounts repaid | (91,905 | ) | (85,962 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 125,186 |  | 90,906 |  |

| Interest was charged on the director's advances at HM Revenue & Customs official rate of 2.25% per annum.