PEONEY LTD

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 12569095

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		60,000		60,000
Tangible Assets	5		60,410		8,732

			120,410		68,732
CURRENT ASSETS
Stocks	6	5,500		4,000
Debtors	7	8,403		6,388
Cash at bank and in hand		290,067		196,954

		303,970		207,342
Creditors: Amounts Falling Due Within One Year	8	(91,687 )		(86,218 )

NET CURRENT ASSETS (LIABILITIES)			212,283		121,124

TOTAL ASSETS LESS CURRENT LIABILITIES			332,693		189,856

Creditors: Amounts Falling Due After More Than One Year	9		(43,420 )		-

PROVISIONS FOR LIABILITIES
Deferred Taxation			(15,102 )		(1,659 )

NET ASSETS			274,171		188,197

CAPITAL AND RESERVES
Called up share capital	11		2		2
Profit and Loss Account			274,169		188,195

SHAREHOLDERS' FUNDS			274,171		188,197

Page 1

Page 2

PEONEY LTD

Balance Sheet (continued)

As At 30 April 2025

For the year ending 30 April 2025 the company was entitled to exemption from audit 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Milaim Zenelaj

Director

30/09/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

PEONEY LTD is a private company, limited by shares, incorporated in England & Wales, registered number 12569095 . The registered office is 1 Milnyard Square, Orton Southgate, Peterborough, PE2 6GX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% SL
Motor Vehicles	25% SL
Computer Equipment	25% SL

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.7. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 18 (2024: 17)

Page 3

Page 4

PEONEY LTD

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 May 2024	60,000

As at 30 April 2025	60,000

Net Book Value
As at 30 April 2025	60,000

As at 1 May 2024	60,000

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 May 2024	13,288	-	1,249	14,537
Additions	4,699	67,115	-	71,814

As at 30 April 2025	17,987	67,115	1,249	86,351

Depreciation
As at 1 May 2024	5,259	-	546	5,805
Provided during the period	3,181	16,779	176	20,136

As at 30 April 2025	8,440	16,779	722	25,941

Net Book Value
As at 30 April 2025	9,547	50,336	527	60,410

As at 1 May 2024	8,029	-	703	8,732

6. Stocks

	2025	2024
	£	£
Materials	5,500	4,000

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	425	-
Other debtors	7,978	6,388

	8,403	6,388

Page 4

Page 5

PEONEY LTD

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	11,335	-
Trade creditors	7,048	6,716
Corporation tax	33,360	41,240
PAYE control	1,607	1,485
VAT	12,557	13,134
Net wages	4,087	4,141
Other creditors	-	1,306
Pension control	130	71
Accruals and deferred income	1,900	1,750
Directors' loan accounts	19,663	16,375

	91,687	86,218

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	43,420	-

10. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	11,335	-
Later than one year and not later than five years	43,420	-

	54,755	-

	54,755	-

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

Page 5