IRIS Accounts Production v25.2.0.378 SC814966 director 28.6.24 31.7.25 31.7.25 false true false false true false Ordinary 1.00000 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC814966 2024-06-27 SC814966 2025-07-31 SC814966 2024-06-28 2025-07-31 SC814966 2024-06-27 SC814966 ns15:Scotland 2024-06-28 2025-07-31 SC814966 ns14:PoundSterling 2024-06-28 2025-07-31 SC814966 ns10:Director1 2024-06-28 2025-07-31 SC814966 ns10:PrivateLimitedCompanyLtd 2024-06-28 2025-07-31 SC814966 ns10:SmallEntities 2024-06-28 2025-07-31 SC814966 ns10:AuditExempt-NoAccountantsReport 2024-06-28 2025-07-31 SC814966 ns10:SmallCompaniesRegimeForDirectorsReport 2024-06-28 2025-07-31 SC814966 ns10:SmallCompaniesRegimeForAccounts 2024-06-28 2025-07-31 SC814966 ns10:FullAccounts 2024-06-28 2025-07-31 SC814966 ns10:OrdinaryShareClass1 2024-06-28 2025-07-31 SC814966 1 ns10:OrdinaryShareClass1 2024-06-28 2025-07-31 SC814966 ns10:RegisteredOffice 2024-06-28 2025-07-31 SC814966 ns5:CurrentFinancialInstruments 2025-07-31 SC814966 ns5:ShareCapital 2025-07-31 SC814966 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-07-31 SC814966 ns10:OrdinaryShareClass1 2025-07-31

REGISTERED NUMBER: SC814966 (Scotland)

| Unaudited Financial Statements |

| for the Period 28 June 2024 to 31 July 2025 |

| for |

| Pequod Chapelhall Ltd |

| Pequod Chapelhall Ltd (Registered number: SC814966) |

Contents of the Financial Statements

for the Period 28 June 2024 to 31 July 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Pequod Chapelhall Ltd |

Company Information

for the Period 28 June 2024 to 31 July 2025

| DIRECTOR: | D P Rhodes

| REGISTERED OFFICE: | 4 Oxgangs Road

| Edinburgh

| EH10 7AU

| REGISTERED NUMBER: | SC814966 (Scotland)

| ACCOUNTANTS: | Wallace and Company C.A.

| 10 Clydesdale Street

| Hamilton

| Strathclyde

| ML3 0DP

| Pequod Chapelhall Ltd (Registered number: SC814966) |

Balance Sheet

31 July 2025

| Notes | £ |

| CURRENT ASSETS

| Stocks | 4 | 14,703 |  |

| Debtors | 5 | 2,561 |  |

17,264 |  |

| CREDITORS

| Amounts falling due within one year | 6 | 17,164 |  |

| NET CURRENT ASSETS | 100 |  |

| TOTAL ASSETS LESS CURRENT LIABILITIES | 100 |  |

| CAPITAL AND RESERVES

| Called up share capital | 7 | 100 |  |

| SHAREHOLDERS' FUNDS | 100 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 July 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 8 December 2025 and were signed by:

D P Rhodes - Director

| Pequod Chapelhall Ltd (Registered number: SC814966) |

Notes to the Financial Statements

for the Period 28 June 2024 to 31 July 2025

1. | STATUTORY INFORMATION

| Pequod Chapelhall Ltd is a private company, limited by shares , registered in Scotland. 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.

| Turnover

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

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Long term contracts are stated at net cost less foreseeable losses less any applicable payments on account. The amount recorded as turnover in respect of long term contracts is ascertained by reference to the value of the work carried out to date. Attributable profit is recognised as the difference between recorded turnover and related costs.

| Financial instruments

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Basic financial liabilities; including creditors, bank loans and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| Pequod Chapelhall Ltd (Registered number: SC814966) |

Notes to the Financial Statements - continued

for the Period 28 June 2024 to 31 July 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the period 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 period 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 period was 1 .

4. | STOCKS

£ |

| Net costs less foreseeable losses | 14,703 |  |

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

£ |

| Amounts owed by group undertakings | 1,961 |  |

| Other debtors | 600 |  |

2,561 |  |

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

£ |

| Trade creditors | 11,164 |  |

| Amounts owed to group undertakings | 6,000 |  |

17,164 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal

| value: | £ |

| 100 | Ordinary | 1 | 100 |  |

| 100 Ordinary shares of 1 each were allotted and fully paid for cash at par during the period.

| Pequod Chapelhall Ltd (Registered number: SC814966) |

Notes to the Financial Statements - continued

for the Period 28 June 2024 to 31 July 2025

8. | ULTIMATE PARENT COMPANY

| The director regards Pequod Group Ltd, incorporated in Scotland, as being the company's ultimate parent company.