Registration number: 02531090

Peter Anthony Computer Enterprises Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 4

Peter Anthony Computer Enterprises Limited

(Registration number: 02531090)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	214	252
Current assets
Cash at bank and in hand		447	610
Creditors: Amounts falling due within one year	5	(10,121)	(9,365)
Net current liabilities		(9,674)	(8,755)
Net liabilities		(9,460)	(8,503)
Capital and reserves
Called up share capital		150	150
Retained earnings		(9,610)	(8,653)
Shareholders' deficit		(9,460)	(8,503)

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

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 11 December 2025 and signed on its behalf by:
 

......................................... Mr S Galgut Director

Peter Anthony Computer Enterprises Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Peter Anthony House
834 Stockport Road
Levenshulme
Manchester
Lancashire
M19 3AW

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis. The company meets its day to day working capital requirements through funds provided by related parties. The directors consider that these facilities will continue to be made available to the company. On this basis, the directors consider it appropriate to prepare the financial statements on the going concern basis. The financial statements do not include any adjustments which would result if the going concern basis were not appropriate.

Peter Anthony Computer Enterprises Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Judgements

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	15% reducing balance
Office equipment	15% reducing balance

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

Peter Anthony Computer Enterprises Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Plant and machinery £	Total £
Cost or valuation
At 1 April 2024	47,676	13,417	61,093
At 31 March 2025	47,676	13,417	61,093
Depreciation
At 1 April 2024	47,424	13,417	60,841
Charge for the year	38	-	38
At 31 March 2025	47,462	13,417	60,879
Carrying amount
At 31 March 2025	214	-	214
At 31 March 2024	252	-	252

5

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Other creditors	10,121	9,365

6	Related party transactions

Summary of transactions with other related parties

During the year Peter Anthony Computer Enterprises had advances of £720 from Peter Anthony Estates Limited. At the year end the company owed Peter Anthony Estates Limited £9,367 (2024 £8,647). Peter Anthony Estates Limited is a related party by virtue of one of the directors being a shareholder of both companies.

This amount is shown within other creditors and is interest free and repayable on demand.