Puech Ltd Accounts






Puech Ltd

	Company No. 02545513
		Information for Filing with The Registrar
		31 October 2025

at	31 October 2025
Company No.		02545513	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		4	627,333	648,839

	Investments		5	42,448	42,448
				669,781	691,287
Current assets


	Investments		6	1,730,441	1,750,588
	Cash at bank and in hand			300,564	211,753
				2,031,005	1,962,341
Creditors: Amount falling due within one year			7	(54,764)	(20,685)
Net current assets				1,976,241	1,941,656
Total assets less current liabilities				2,646,022	2,632,943




Net assets				2,646,022	2,632,943

Capital and reserves
	Called up share capital			2,000	2,000



	Profit and loss account		9	2,644,022	2,630,943

Total equity				2,646,022	2,632,943



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 October 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 12 December 2025 and signed on its behalf by:
G. Turner
Director
12 December 2025

for the year ended 31 October 2025

General information

Puech Ltd is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 02545513

Its registered office is:

The Croft

Walshaw Road

Bury

Lancs

BL8 1PR

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Freehold buildings

2% Straight Line

Motor vehicles

25% Reducing Balance

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 profit and loss account 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 temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Investment property

Investment properties are stated in the Balance Sheet at cost less depreciation.
Depreciation is provided at 2% on a straight line basis.

Investments

Fixed asset investments are stated at cost. Current asset investments are stated at the lower of cost and net realisable value.

Dividend income

Dividend income is recognised when the dividend is received.

Defined contribution pensions

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.

The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	2	1

4	Tangible fixed assets
			Land and buildings	Motor vehicles	Total
			£	£	£
		Cost or revaluation
		At 1 November 2024	854,470	39,000	893,470




		At 31 October 2025	854,470	39,000	893,470
		Depreciation
		At 1 November 2024	223,304	21,327	244,631
		Charge for the year	17,088	4,418	21,506



		At 31 October 2025	240,392	25,745	266,137
		Net book values
		At 31 October 2025	614,078	13,255	627,333
		At 31 October 2024	631,166	17,673	648,839

5	Investments
			Other investments	Total
			£	£
		Cost or valuation
		At 1 November 2024	42,448	42,448



		At 31 October 2025	42,448	42,448
		Provisions/Impairment





		Net book values
		At 31 October 2025	42,448	42,448
		At 31 October 2024	42,448	42,448

6	Current asset investments
			2025	2024
			£	£
		Listed investments	1,730,441	1,750,588

			1,730,441	1,750,588

7	Creditors:
		amounts falling due within one year
			2025	2024
			£	£






		Taxes and social security	2,091	-
		Loans from directors	39,513	19,053
		Other creditors	11,520	-
		Accruals and deferred income	1,640	1,632
			54,764	20,685

Share Capital

1000 ordinary shares and 1000 ordinary A shares fully paid.
On 14 October 2024 a bonus issue of 9 ordinary shares of £1 each and 10 non-voting A ordinary shares were issued for each ordinary share owned.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.