Company registration number 08817277 (England and Wales)
PEBBLE CONSULT LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
PEBBLE CONSULT LIMITED
COMPANY INFORMATION
Director
Mr F Fallah-Moghadam
Company number
08817277
Registered office
Brandon House
First Floor
90 The Broadway
Chesham
Buckinghamshire
HP5 1EG
Accountants
Dickinsons
Brandon House
First Floor
90 The Broadway
Chesham
Bucks
HP5 1EG
Bankers
Barclays Bank Plc
8 Hanover Square
Mayfair
London
W1S 1HH
PEBBLE CONSULT LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
PEBBLE CONSULT LIMITED
BALANCE SHEET
AS AT
5 APRIL 2025
05 April 2025
- 1 -
As at
As at
5 April
31 March
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
36,184
45,400
Current assets
Debtors
4
21,958
17,805
Cash at bank and in hand
530,726
479,971
552,684
497,776
Creditors: amounts falling due within one year
5
(531,990)
(419,308)
Net current assets
20,694
78,468
Total assets less current liabilities
56,878
123,868
Creditors: amounts falling due after more than one year
6
(46,431)
(47,456)
Provisions for liabilities
(6,875)
(8,626)
Net assets
3,572
67,786
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
3,571
67,785
Total equity
3,572
67,786

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 5 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

PEBBLE CONSULT LIMITED
BALANCE SHEET (CONTINUED)
AS AT
5 APRIL 2025
05 April 2025
- 2 -
The financial statements were approved and signed by the director and authorised for issue on 5 January 2026
Mr F Fallah-Moghadam
Director
Company Registration No. 08817277
PEBBLE CONSULT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2025
- 3 -
1
Accounting policies
Company information

Pebble Consult Limited is a private company limited by shares incorporated in England and Wales. The registered office is at Brandon House, First Floor, 90 The Broadway, Chesham, Buckinghamshire, HP5 1EG.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest pound.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The director has adopted the going concern basis of accounting in preparing the financial statements; the director is satisfied the company has sufficient reserves and access to the financial support necessary to meet working capital requirements and enable the company to remain in operational existence for the foreseeable future.

1.3
Turnover

Turnover represents amounts receivable for services net of VAT.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computer equipment
33% on cost
Motor vehicles
20% on written down value

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

PEBBLE CONSULT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2025
1
Accounting policies (Continued)
- 4 -

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its 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

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.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of financial liabilities

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.

PEBBLE CONSULT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2025
1
Accounting policies (Continued)
- 5 -
Basic financial liabilities

Basic financial liabilities a re 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 paymen ts 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.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

PEBBLE CONSULT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2025
- 6 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Tangible fixed assets
Total
£
Cost
At 6 April 2024 and 5 April 2025
88,832
Depreciation and impairment
At 6 April 2024
43,432
Depreciation charged in the year
9,216
At 5 April 2025
52,648
Carrying amount
At 5 April 2025
36,184
At 5 April 2024
45,400
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Corporation tax recoverable
3,520
-
0
Other debtors
18,438
17,805
21,958
17,805
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
2,400
-
0
Corporation tax
-
0
3,520
Other taxation and social security
390,631
341,709
Other creditors
138,959
74,079
531,990
419,308

Hire purchase liabilities are secured on the assets concerned.

PEBBLE CONSULT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2025
- 7 -
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
46,431
47,456

Hire purchase liabilities are secured on the assets concerned.

7
Directors' transactions

Dividends totalling £0 (2024 - £1,000) were paid in the year in respect of shares held by the company's director.

2025-04-05 2024-04-06 false false false 05 January 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr F Fallah-Moghadam 08817277 2024-04-06 2025-04-05 08817277 bus:Director1 2024-04-06 2025-04-05 08817277 bus:RegisteredOffice 2024-04-06 2025-04-05 08817277 bus:Agent1 2024-04-06 2025-04-05 08817277 2025-04-05 08817277 2024-04-05 08817277 core:OtherPropertyPlantEquipment 2025-04-05 08817277 core:OtherPropertyPlantEquipment 2024-04-05 08817277 core:CurrentFinancialInstruments core:WithinOneYear 2025-04-05 08817277 core:CurrentFinancialInstruments core:WithinOneYear 2024-04-05 08817277 core:CurrentFinancialInstruments 2025-04-05 08817277 core:CurrentFinancialInstruments 2024-04-05 08817277 core:Non-currentFinancialInstruments 2025-04-05 08817277 core:Non-currentFinancialInstruments 2024-04-05 08817277 core:ShareCapital 2025-04-05 08817277 core:ShareCapital 2024-04-05 08817277 core:RetainedEarningsAccumulatedLosses 2025-04-05 08817277 core:RetainedEarningsAccumulatedLosses 2024-04-05 08817277 core:ComputerEquipment 2024-04-06 2025-04-05 08817277 core:MotorVehicles 2024-04-06 2025-04-05 08817277 2023-04-06 2024-04-05 08817277 core:OtherPropertyPlantEquipment 2024-04-05 08817277 core:OtherPropertyPlantEquipment 2024-04-06 2025-04-05 08817277 bus:PrivateLimitedCompanyLtd 2024-04-06 2025-04-05 08817277 bus:SmallCompaniesRegimeForAccounts 2024-04-06 2025-04-05 08817277 bus:FRS102 2024-04-06 2025-04-05 08817277 bus:AuditExemptWithAccountantsReport 2024-04-06 2025-04-05 08817277 bus:FullAccounts 2024-04-06 2025-04-05 xbrli:pure xbrli:shares iso4217:GBP