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REGISTERED NUMBER: 05734027 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30TH APRIL 2025 |

| FOR |

| PEWTER SHEET COMPANY LIMITED |

PEWTER SHEET COMPANY LIMITED (REGISTERED NUMBER: 05734027) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2025

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| PEWTER SHEET COMPANY LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30TH APRIL 2025

| DIRECTORS: | Miss S Griffiths

| Miss L Griffiths

| REGISTERED OFFICE: | c/o Michael Heaven & Associates Limited

| 47 Calthorpe Road

| Edgbaston

| BIRMINGHAM

| West Midlands

| B15 1TH

| REGISTERED NUMBER: | 05734027 (England and Wales)

| ACCOUNTANTS: | Michael Heaven & Associates Limited

| Chartered Certified Accountants

| 47 Calthorpe Road

| Edgbaston

| BIRMINGHAM

| B15 1TH

| BANKERS: | HSBC Bank PLC

| 35 College Street

| Rotherham

| South Yorkshire

| S65 1AF

| INCORPORATED: | 8th March 2006

PEWTER SHEET COMPANY LIMITED (REGISTERED NUMBER: 05734027) |

ABRIDGED BALANCE SHEET

30TH APRIL 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 11,347 |  | 13,629 |  |

CURRENT ASSETS

Stocks | 17,681 |  | 14,125 |  |

Debtors | 14,370 |  | 10,547 |  |

Cash at bank | 29,334 |  | 55,456 |  |

61,385 |  | 80,128 |  |

CREDITORS

Amounts falling due within one year | 55,280 |  | 65,481 |  |

NET CURRENT ASSETS | 6,105 |  | 14,647 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 17,452 |  | 28,276 |  |

CREDITORS

Amounts falling due after more than one year | (3,531 | ) | (13,950 | ) |

PROVISIONS FOR LIABILITIES | 7 | (3,007 | ) | (3,612 | ) |

NET ASSETS | 10,914 |  | 10,714 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 10 |  | 10 |  |

Revaluation reserve | 9 | 10,491 |  | 7,622 |  |

Retained earnings | 413 |  | 3,082 |  |

SHAREHOLDERS' FUNDS | 10,914 |  | 10,714 |  |

PEWTER SHEET COMPANY LIMITED (REGISTERED NUMBER: 05734027) |

ABRIDGED BALANCE SHEET - continued

30TH APRIL 2025

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2025 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30th April 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9th December 2025 and were signed on its behalf by:

Miss S Griffiths - Director

Miss L Griffiths - Director

PEWTER SHEET COMPANY LIMITED (REGISTERED NUMBER: 05734027) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2025

1. | STATUTORY INFORMATION

| Pewter Sheet Company 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 as modified by the revaluation of certain assets.

| Turnover

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

| Tangible fixed assets

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

| Plant and machinery - 15% reducing balance

| Motor vehicles - 25% reducing balance

| Fixtures and fittings - 25% reducing balance

| Stocks

| Stock is valued at the lower of cost and net realisable value. Cost is determined on a first in first out basis. Net realisable value represents estimated selling price less costs to complete and sell. Provision is made for slow moving, obsolete or damaged stock where the net realisable value is less than cost.

| Financial instruments

| The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable and loans from banks and loans from related parties.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

PEWTER SHEET COMPANY LIMITED (REGISTERED NUMBER: 05734027) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH APRIL 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Leasing commitments

| Operating lease payments are recognised as an expense on a straight line basis over the lease term.

| Debtors

| Short term debtors are measured at transaction price, less any impairment.

| Creditors

| Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

PEWTER SHEET COMPANY LIMITED (REGISTERED NUMBER: 05734027) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH APRIL 2025

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST OR VALUATION

| At 1st May 2024

| and 30th April 2025 | 45,120 |  |

| DEPRECIATION

| At 1st May 2024 | 31,491 |  |

| Charge for year | 2,282 |  |

| At 30th April 2025 | 33,773 |  |

| NET BOOK VALUE

| At 30th April 2025 | 11,347 |  |

| At 30th April 2024 | 13,629 |  |

| Cost or valuation at 30th April 2025 is represented by:

| Totals

£ |

| Valuation in 2017 | 10,156 |  |

| Cost | 34,964 |  |

45,120 |  |

5. | LOANS

| An analysis of the maturity of loans is given below:

2025 | 2024 |

£ | £ |

| Amounts falling due within one year or on demand:

| Bounce back loan | 10,419 |  | 10,162 |  |

| Amounts falling due between one and two years:

| Bounce back loan | 3,531 |  | 10,419 |  |

PEWTER SHEET COMPANY LIMITED (REGISTERED NUMBER: 05734027) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH APRIL 2025

5. | LOANS - continued

2025 | 2024 |

£ | £ |

| Amounts falling due between two and five years:

| Bounce back loan | - |  | 3,531 |  |

6. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 15,000 |  | 15,000 |  |

| The total lease payments recognised as an expense during the year was £15,000

7. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 3,007 |  | 3,612 |  |

| Deferred |

| tax |

£ |

| Balance at 1st May 2024 | 3,612 |  |

| Movement during the year | (605 | ) |

| Balance at 30th April 2025 | 3,007 |  |

| Provisions are recognised when the company has a legal or constructive obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle the obligation and the amount of the obligation can be reliably estimated.

| Provisions are recognised at the best estimate of the amount required to settle the obligation at the reporting date.

PEWTER SHEET COMPANY LIMITED (REGISTERED NUMBER: 05734027) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH APRIL 2025

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 4 | Ordinary A | £1 | 4 |  | 7 |  |

| 4 | Ordinary B | £1 | 4 |  | 1 |  |

| 2 | Ordinary C | £1 | 2 |  | 1 |  |

| NIL | Ordinary D | £1 | - |  | 1 |  |

10 |  | 10 |  |

9. | RESERVES

| Revaluation

| reserve

£ |

| At 1st May 2024 | 7,622 |  |

| Transfer excess depreciation

| on revaluation | 2,869 |  |

| At 30th April 2025 | 10,491 |  |

10. | RELATED PARTY DISCLOSURES

| At the year end the amount due to the directors totalled £11,355. The loans are interest free and repayable on demand.