Company registration number 11355207 (England and Wales)
PELLA FINANCE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
PAGES FOR FILING WITH REGISTRAR
PELLA FINANCE LIMITED
COMPANY INFORMATION
Directors
Mrs J E M Bond
Mr S Bond
Company number
11355207
Registered office
Tower House
Cofton Church Lane
Cofton Hackett
Birmingham
B45 8BH
Accountants
Ormerod Rutter Limited
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
Bankers
Handelsbanken
35 Newhall Street
Birmingham
West Midlands
B3 3PU
PELLA FINANCE LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2
Notes to the financial statements
3 - 4
PELLA FINANCE LIMITED
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF PELLA FINANCE LIMITED FOR THE YEAR ENDED 31 MAY 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Pella Finance Limited for the year ended 31 May 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm 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 https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Pella Finance Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Pella Finance Limited and state those matters that we have agreed to state to the b oard of d irectors of Pella Finance Limited, 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 Pella Finance Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Pella Finance Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Pella Finance Limited. You consider that Pella Finance Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Pella Finance Limited. 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 statutory f inancial statements.

Ormerod Rutter Limited
17 September 2025
Chartered Accountants
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
PELLA FINANCE LIMITED
BALANCE SHEET
AS AT 31 MAY 2025
31 May 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
3
76,500
76,500
Current assets
Debtors
4
1,525,612
1,329,818
Cash at bank and in hand
39
22
1,525,651
1,329,840
Creditors: amounts falling due within one year
5
(57,603)
(11,055)
Net current assets
1,468,048
1,318,785
Net assets
1,544,548
1,395,285
Capital and reserves
Called up share capital
6
62
62
Share premium account
76,440
76,440
Profit and loss reserves
1,468,046
1,318,783
Total equity
1,544,548
1,395,285

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

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

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have 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.

The financial statements were approved by the board of directors and authorised for issue on 17 September 2025 and are signed on its behalf by:
Mrs J E M Bond
Mr S Bond
Director
Director
Company registration number 11355207 (England and Wales)
PELLA FINANCE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
- 3 -
1
Accounting policies
Company information

Pella Finance Limited is a private company limited by shares incorporated in England and Wales. The registered office is Tower House, Cofton Church Lane, Cofton Hackett, Birmingham, B45 8BH.

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

1.2
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

2
Employees

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

2025
2024
Number
Number
Total
2
2
3
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
76,500
76,500
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
1,525,612
1,329,818
PELLA FINANCE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 4 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
150
144
Other creditors
57,453
10,911
57,603
11,055
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and not fully paid
Ordinary of £1 each
62
62
62
62
7
Directors' transactions

Advances or credits have been granted by the company to its directors as follows:

Description
% Rate
Opening balance
Amounts advanced
Interest charged
Closing balance
£
£
£
£
Loan account
3.75
-
156,000
244
156,244
-
156,000
244
156,244

The directors' loan account was repaid within nine months of the year end.

8
Ultimate controlling party

The ultimate controlling party is Mrs J E M Bond and Mr S Bond.

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