Company No: 06080864 (England and Wales)

Contents

• Company Information
• Statement of Financial Position
• Notes to the Financial Statements

DIRECTOR

D G Snushall

SECRETARY

D G Snushall

REGISTERED OFFICE	Churchlea
	Church Road
	Harby
	Newark
	NG23 7ED
	United Kingdom

COMPANY NUMBER

06080864 (England and Wales)

ACCOUNTANT	Duncan & Toplis Limited
	14 London Road
	Newark
	NG24 1TW

	Note	2025		2024
		£		£
Current assets
Cash at bank and in hand		92		227
		92		227
Creditors: amounts falling due within one year	4	( 173,679)		( 159,830)
Net current liabilities		(173,587)		(159,603)
Total assets less current liabilities		(173,587)		(159,603)
Creditors: amounts falling due after more than one year	5	( 1,430)		( 5,998)
Net liabilities		( 175,017)		( 165,601)
Capital and reserves
Called-up share capital	6	1,000		1,000
Profit and loss account		( 176,017 )		( 166,601 )
Total shareholder's deficit		( 175,017)		( 165,601)

For the financial year ending 31 January 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Income Statement has not been delivered.

The financial statements of Pea Green Toilets Limited (registered number: 06080864) were approved and authorised for issue by the Director on 03 December 2025. They were signed on its behalf by:

D G Snushall Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Pea Green Toilets Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Churchlea, Church Road, Harby, Newark, NG23 7ED, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The accounts show that as at 31 January 2025 the company had net current liabilities of £173,587 (2024 £159,603). The directors have confirmed that the parent company is sufficiently financed to offer support and therefore these accounts are drawn up as a going concern

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions within wholly owned subsidiaries within the group.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 February 2024	76,930		76,930
At 31 January 2025	76,930		76,930
Accumulated depreciation
At 01 February 2024	76,930		76,930
At 31 January 2025	76,930		76,930
Net book value
At 31 January 2025	0		0
At 31 January 2024	0		0

4. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	4,568		4,501
Trade creditors	1,320		0
Amounts owed to Group undertakings	165,891		153,428
Accruals	1,900		1,901
	173,679		159,830

5. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	1,430		5,998

6. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
1,000 Ordinary shares of £ 1.00 each	1,000		1,000