Pillory Ltd

	Page
Accountant's Report	1
Balance Sheet	2
Notes to the Financial Statements	3—4

Chartered Accountant's report to the director on the preparation of the unaudited statutory accounts of Pillory Ltd for the period 1 October 2024 to 3 November 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Pillory Ltd for the period 1 October 2024 to 3 November 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Pillory Ltd , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Pillory Ltd and state those matters that we have agreed to state to the director of Pillory Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Pillory Ltd and its director, as a body, for our work or for this report.

It is your duty to ensure that Pillory Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Pillory Ltd . You consider that Pillory Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit of the accounts of Pillory Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

2nd January 2026

SKN Services Ltd

Chartered Accountants

Six Ways Business Centre

1 Guildford Street

Birmingham

B19 2HN

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Pillory Ltd

Balance Sheet

As At 3 November 2025

Balance Sheet

Registered number: 10988748

		3 November 2025		30 September 2024
	Notes	£	£	£	£
CURRENT ASSETS
Stocks	4	-		1,272
Debtors	5	-		77
Cash at bank and in hand		14,215		19,810

		14,215		21,159
Creditors: Amounts Falling Due Within One Year	6	(808 )		(15,735 )

NET CURRENT ASSETS (LIABILITIES)			13,407		5,424

TOTAL ASSETS LESS CURRENT LIABILITIES			13,407		5,424

NET ASSETS			13,407		5,424

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			13,307		5,324

SHAREHOLDERS' FUNDS			13,407		5,424

For the period ending 3 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The financial statements were approved by the board of directors on 2 January 2026 and were signed on its behalf by:

Mr Mohammed Sharaf Uddin Ahmed

Director

The notes on pages 3 to 4 form part of these financial statements.

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Pillory Ltd

Notes to the Financial Statements

For the Period 1 October 2024 to 3 November 2025

Notes to the Financial Statements

1. General Information

Pillory Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10988748 . The registered office is Six Ways Business Centre, 1 Guildford Street, Birmingham, B19 2HN.

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.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. 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.

2.4. 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. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing 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. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

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

3. Average Number of Employees

Average number of employees, including directors, during the period was: 5 (2024: 4)

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Pillory Ltd

Notes to the Financial Statements (continued)

For the Period 1 October 2024 to 3 November 2025

4. Stocks

	3 November 2025	30 September 2024
	£	£
Materials	-	1,272

5. Debtors

	3 November 2025	30 September 2024
	£	£
Due within one year
Trade debtors	-	77

6. Creditors: Amounts Falling Due Within One Year

	3 November 2025	30 September 2024
	£	£
Trade creditors	-	6,985
Other creditors	77	72
Taxation and social security	731	8,678

	808	15,735

7. Share Capital

	3 November 2025	30 September 2024
	£	£
Allotted, Called up and fully paid	100	100

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