Registered number
08368670
Percus Technical Limited
Filleted Accounts
31 January 2026

Percus Technical Limited
Registered number: | 08368670
Balance Sheet
as at 31 January 2026
Notes |  |  | 2026 |  |  | 2025
£ | £
Fixed assets
Tangible assets | 3 |  |  | 25,713 |  |  | 32,103
Current assets
Debtors | 4 |  | 452,551 |  |  | 405,672
Cash at bank and in hand |  |  | 431,196 |  |  | 295,647
|  |  | 883,747 |  |  | 701,319
Creditors: amounts falling due within one year | 5 |  | (101,173) |  |  | (68,820)
Net current assets |  |  |  | 782,574 |  |  | 632,499
Net assets |  |  |  | 808,287 |  |  | 664,602
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Profit and loss account |  |  |  | 808,187 |  |  | 664,502
Shareholders' funds |  |  |  | 808,287 |  |  | 664,602
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Toby Atley
Director
Approved by the board on 13 February 2026

Percus Technical Limited
Notes to the Accounts
for the year ended 31 January 2026
1 | Accounting policies
| 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).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Fixtures and Fittings | over 7 years reducing balance
| Plant and machinery | over 3 years reducing balance
| Motor vehicles | over 5 years reducing balance
| Investments
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price).
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods.
| Foreign currency translation
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. All differences are charged to profit or loss.
| Pensions
| Contributions to defined contribution plans are expensed in the period to which they relate.
2 | Employees | 2026 |  | 2025
Number | Number
| Average number of persons employed by the company | 3 |  | 2
3 | Tangible fixed assets
|  | Fixtures and Fittings |  | Plant and machinery etc |  | Motor vehicles |  | Total
£ | £ | £ | £
| Cost
| At 1 February 2025 | 10,610 |  | 12,157 |  | 58,113 |  | 80,880
| At 31 January 2026 | 10,610 |  | 12,157 |  | 58,113 |  | 80,880
| Depreciation
| At 1 February 2025 | 4,094 |  | 11,473 |  | 33,210 |  | 48,777
| Charge for the year | 980 |  | 229 |  | 5,181 |  | 6,390
| At 31 January 2026 | 5,074 |  | 11,702 |  | 38,391 |  | 55,167
| Net book value
| At 31 January 2026 | 5,536 |  | 455 |  | 19,722 |  | 25,713
| At 31 January 2025 | 6,516 |  | 684 |  | 24,903 |  | 32,103
4 | Debtors | 2026 |  | 2025
£ | £
| Trade debtors | 40,551 |  | 24,672
| Other debtors | 412,000 |  | 381,000
|  |  |  |  |  | 452,551 |  | 405,672
5 | Creditors: amounts falling due within one year | 2026 |  | 2025
£ | £
| Trade creditors | 32 |  | 46
| Taxation and social security costs | 96,424 |  | 67,022
| Other creditors | 4,717 |  | 1,752
|  |  |  |  |  | 101,173 |  | 68,820
6 | Related party transactions
| Included within debtors are two unsecured interest free loans to Two Track Ltd (£275,000) and One Track Pony Ltd (£137,000). Mr Toby Atley has the ultilmate controlling interest of both companies.
7 | Controlling party
| The ultimate controlling interest is held by Mr Toby Atley who owns 50.9% of the issued share capital.
8 | Other information
| Percus Technical Limited is a private company limited by shares and incorporated in England. Its registered office is:
| 34 Green Park Mews
| Bath
| BA1 1JD

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