2025-01-01 2025-12-31 2025-12-31 false 13110253 PETROFF LTD 2026-01-23 41202 false iso4217:GBP xbrli:pure 13110253 2024-12-31 13110253 2025-12-31 13110253 2025-01-01 2025-12-31 13110253 2023-12-31 13110253 2024-12-31 13110253 2024-01-01 2024-12-31 13110253 bus:SmallEntities 2025-01-01 2025-12-31 13110253 bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 13110253 bus:FullAccounts 2025-01-01 2025-12-31 13110253 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 13110253 core:WithinOneYear 2025-12-31 13110253 core:AfterOneYear 2025-12-31 13110253 core:WithinOneYear 2024-12-31 13110253 core:AfterOneYear 2024-12-31 13110253 core:ShareCapital 2025-12-31 13110253 core:SharePremium 2025-12-31 13110253 core:RevaluationReserve 2025-12-31 13110253 core:OtherReservesSubtotal 2025-12-31 13110253 core:RetainedEarningsAccumulatedLosses 2025-12-31 13110253 core:ShareCapital 2024-12-31 13110253 core:SharePremium 2024-12-31 13110253 core:RevaluationReserve 2024-12-31 13110253 core:OtherReservesSubtotal 2024-12-31 13110253 core:RetainedEarningsAccumulatedLosses 2024-12-31 13110253 core:LandBuildings 2025-12-31 13110253 core:PlantMachinery 2025-12-31 13110253 core:Vehicles 2025-12-31 13110253 core:FurnitureFittings 2025-12-31 13110253 core:OfficeEquipment 2025-12-31 13110253 core:NetGoodwill 2025-12-31 13110253 core:IntangibleAssetsOtherThanGoodwill 2025-12-31 13110253 core:ListedExchangeTraded 2025-12-31 13110253 core:UnlistedNon-exchangeTraded 2025-12-31 13110253 core:LandBuildings 2024-12-31 13110253 core:PlantMachinery 2024-12-31 13110253 core:Vehicles 2024-12-31 13110253 core:FurnitureFittings 2024-12-31 13110253 core:OfficeEquipment 2024-12-31 13110253 core:NetGoodwill 2024-12-31 13110253 core:IntangibleAssetsOtherThanGoodwill 2024-12-31 13110253 core:ListedExchangeTraded 2024-12-31 13110253 core:UnlistedNon-exchangeTraded 2024-12-31 13110253 core:LandBuildings 2025-01-01 2025-12-31 13110253 core:PlantMachinery 2025-01-01 2025-12-31 13110253 core:Vehicles 2025-01-01 2025-12-31 13110253 core:FurnitureFittings 2025-01-01 2025-12-31 13110253 core:OfficeEquipment 2025-01-01 2025-12-31 13110253 core:NetGoodwill 2025-01-01 2025-12-31 13110253 core:IntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 13110253 core:ListedExchangeTraded 2025-01-01 2025-12-31 13110253 core:UnlistedNon-exchangeTraded 2025-01-01 2025-12-31 13110253 core:MoreThanFiveYears 2025-01-01 2025-12-31 13110253 core:Non-currentFinancialInstruments 2025-12-31 13110253 core:Non-currentFinancialInstruments 2024-12-31 13110253 dpl:CostSales 2025-01-01 2025-12-31 13110253 dpl:DistributionCosts 2025-01-01 2025-12-31 13110253 core:LandBuildings 2025-01-01 2025-12-31 13110253 core:PlantMachinery 2025-01-01 2025-12-31 13110253 core:Vehicles 2025-01-01 2025-12-31 13110253 core:FurnitureFittings 2025-01-01 2025-12-31 13110253 core:OfficeEquipment 2025-01-01 2025-12-31 13110253 dpl:AdministrativeExpenses 2025-01-01 2025-12-31 13110253 core:NetGoodwill 2025-01-01 2025-12-31 13110253 core:IntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 13110253 dpl:GroupUndertakings 2025-01-01 2025-12-31 13110253 dpl:ParticipatingInterests 2025-01-01 2025-12-31 13110253 dpl:GroupUndertakings core:ListedExchangeTraded 2025-01-01 2025-12-31 13110253 core:ListedExchangeTraded 2025-01-01 2025-12-31 13110253 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2025-01-01 2025-12-31 13110253 core:UnlistedNon-exchangeTraded 2025-01-01 2025-12-31 13110253 dpl:CostSales 2024-01-01 2024-12-31 13110253 dpl:DistributionCosts 2024-01-01 2024-12-31 13110253 core:LandBuildings 2024-01-01 2024-12-31 13110253 core:PlantMachinery 2024-01-01 2024-12-31 13110253 core:Vehicles 2024-01-01 2024-12-31 13110253 core:FurnitureFittings 2024-01-01 2024-12-31 13110253 core:OfficeEquipment 2024-01-01 2024-12-31 13110253 dpl:AdministrativeExpenses 2024-01-01 2024-12-31 13110253 core:NetGoodwill 2024-01-01 2024-12-31 13110253 core:IntangibleAssetsOtherThanGoodwill 2024-01-01 2024-12-31 13110253 dpl:GroupUndertakings 2024-01-01 2024-12-31 13110253 dpl:ParticipatingInterests 2024-01-01 2024-12-31 13110253 dpl:GroupUndertakings core:ListedExchangeTraded 2024-01-01 2024-12-31 13110253 core:ListedExchangeTraded 2024-01-01 2024-12-31 13110253 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-01-01 2024-12-31 13110253 core:UnlistedNon-exchangeTraded 2024-01-01 2024-12-31 13110253 core:NetGoodwill 2025-12-31 13110253 core:IntangibleAssetsOtherThanGoodwill 2025-12-31 13110253 core:LandBuildings 2025-12-31 13110253 core:PlantMachinery 2025-12-31 13110253 core:Vehicles 2025-12-31 13110253 core:FurnitureFittings 2025-12-31 13110253 core:OfficeEquipment 2025-12-31 13110253 core:AfterOneYear 2025-12-31 13110253 core:WithinOneYear 2025-12-31 13110253 core:ListedExchangeTraded 2025-12-31 13110253 core:UnlistedNon-exchangeTraded 2025-12-31 13110253 core:ShareCapital 2025-12-31 13110253 core:SharePremium 2025-12-31 13110253 core:RevaluationReserve 2025-12-31 13110253 core:OtherReservesSubtotal 2025-12-31 13110253 core:RetainedEarningsAccumulatedLosses 2025-12-31 13110253 core:NetGoodwill 2024-12-31 13110253 core:IntangibleAssetsOtherThanGoodwill 2024-12-31 13110253 core:LandBuildings 2024-12-31 13110253 core:PlantMachinery 2024-12-31 13110253 core:Vehicles 2024-12-31 13110253 core:FurnitureFittings 2024-12-31 13110253 core:OfficeEquipment 2024-12-31 13110253 core:AfterOneYear 2024-12-31 13110253 core:WithinOneYear 2024-12-31 13110253 core:ListedExchangeTraded 2024-12-31 13110253 core:UnlistedNon-exchangeTraded 2024-12-31 13110253 core:ShareCapital 2024-12-31 13110253 core:SharePremium 2024-12-31 13110253 core:RevaluationReserve 2024-12-31 13110253 core:OtherReservesSubtotal 2024-12-31 13110253 core:RetainedEarningsAccumulatedLosses 2024-12-31 13110253 core:NetGoodwill 2023-12-31 13110253 core:IntangibleAssetsOtherThanGoodwill 2023-12-31 13110253 core:LandBuildings 2023-12-31 13110253 core:PlantMachinery 2023-12-31 13110253 core:Vehicles 2023-12-31 13110253 core:FurnitureFittings 2023-12-31 13110253 core:OfficeEquipment 2023-12-31 13110253 core:AfterOneYear 2023-12-31 13110253 core:WithinOneYear 2023-12-31 13110253 core:ListedExchangeTraded 2023-12-31 13110253 core:UnlistedNon-exchangeTraded 2023-12-31 13110253 core:ShareCapital 2023-12-31 13110253 core:SharePremium 2023-12-31 13110253 core:RevaluationReserve 2023-12-31 13110253 core:OtherReservesSubtotal 2023-12-31 13110253 core:RetainedEarningsAccumulatedLosses 2023-12-31 13110253 core:AfterOneYear 2025-01-01 2025-12-31 13110253 core:WithinOneYear 2025-01-01 2025-12-31 13110253 core:Non-currentFinancialInstruments core:CostValuation 2025-01-01 2025-12-31 13110253 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-01-01 2025-12-31 13110253 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-01-01 2025-12-31 13110253 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-01-01 2025-12-31 13110253 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-01-01 2025-12-31 13110253 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-01-01 2025-12-31 13110253 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-01-01 2025-12-31 13110253 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-01-01 2025-12-31 13110253 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-01-01 2025-12-31 13110253 core:Non-currentFinancialInstruments core:CostValuation 2025-12-31 13110253 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-12-31 13110253 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-12-31 13110253 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-12-31 13110253 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-12-31 13110253 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-12-31 13110253 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-12-31 13110253 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-12-31 13110253 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-12-31 13110253 core:Non-currentFinancialInstruments core:CostValuation 2024-12-31 13110253 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-12-31 13110253 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-12-31 13110253 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-12-31 13110253 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-12-31 13110253 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-12-31 13110253 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-12-31 13110253 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-12-31 13110253 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-12-31 13110253 bus:Director1 2025-01-01 2025-12-31

PETROFF LTD

Registered Number
13110253
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2025

PETROFF LTD
Company Information
for the year from 1 January 2025 to 31 December 2025

Director | PETROV, Alexei

Company Secretary | PALEA, Natalia

Registered Address | Staines One
| Station Approach
| Staines-Upon-Thames
| TW18 4LY

Registered Number | 13110253 (England and Wales)

PETROFF LTD
Statement of Financial Position
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
ASSETS |  |  |  |  |  |  |  |
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 655,739 |  |  |  | 384,287
|  |  |  | 655,739 |  |  |  | 384,287
Current assets |  |  |  |  |  |  |  |
Debtors |  | 640,709 |  |  |  | 108,517 |  |
Cash at bank and in hand |  | 104,799 |  |  |  | 30,668 |  |
|  | 745,508 |  |  |  | 139,185 |  |
|  |  |  | 745,508 |  |  |  | 139,185
|  |  |  | 1,401,247 |  |  |  | 523,472
CAPITAL, RESERVES AND LIABILITIES |  |  |  |  |  |  |  |
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  | (13,649) |  |  |  | (57,290)
|  |  |  | (13,648) |  |  |  | (57,289)
Liabilities |  |  |  |  |  |  |  |
Creditors amounts falling due within one year | 4 |  |  | 857,707 |  |  |  | 349,633
Creditors amounts falling due after one year | 5 |  |  | 524,631 |  |  |  | 211,459
Provisions for liabilities | 6 |  |  | (32,557) |  |  |  | (19,669)
|  |  |  | 1,401,247 |  |  |  | 523,472

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 23 January 2026, and are signed on its behalf by:
PETROV, Alexei Director Registered Company No. 13110253

PETROFF LTD
Notes to the Financial Statements
for the year ended 31 December 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Research and development
--- | ---
| All research costs are expensed. Costs related to the development of products are capitalised when they meet the criteria stated in FRS 102, Section 18 Intangible assets other than Goodwill. All other development expenditure is recognised as an expense in the period in which it is incurred.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%)
| Plant and machinery | 5
| Fixtures and fittings | 5
| Vehicles | 5
| Office Equipment | 5

| Finance leases 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 profit and loss account as incurred.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 17 |  | 23

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 January 25 | 174,152 |  | 254,015 |  | 14,826 |  | 442,993
| Additions | 39,500 |  | 317,655 |  | 25,956 |  | 383,111
| Disposals | - |  | (26,666) |  | - |  | (26,666)
| At 31 December 25 | 213,652 |  | 545,004 |  | 40,782 |  | 799,438
| Depreciation and impairment
| At 01 January 25 | 18,712 |  | 36,959 |  | 3,035 |  | 58,706
| Charge for year | 19,967 |  | 57,157 |  | 7,869 |  | 84,993
| At 31 December 25 | 38,679 |  | 94,116 |  | 10,904 |  | 143,699
| Net book value
| At 31 December 25 | 174,973 |  | 450,888 |  | 29,878 |  | 655,739
| At 31 December 24 | 155,440 |  | 217,056 |  | 11,791 |  | 384,287

4. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 129,434 |  | 34,156
| Bank borrowings and overdrafts | 100,000 |  | -
| Other creditors | 628,273 |  | 315,477
| Total | 857,707 |  | 349,633

5. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 422,629 |  | 211,459
| Other creditors | 102,002 |  | -
| Total | 524,631 |  | 211,459

6. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 32,557 |  | 19,669
| Total | 32,557 |  | 19,669