Company registration number 14248095 (England and Wales)
PIRIE HOLDINGS LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
PIRIE HOLDINGS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
PIRIE HOLDINGS LIMITED
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Stocks
210,000
210,000
Cash at bank and in hand
3,834
2,160
213,834
212,160
Creditors: amounts falling due within one year
4
(224,784)
(224,784)
Net current liabilities
(10,950)
(12,624)
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(11,050)
(12,724)
Total equity
(10,950)
(12,624)

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 July 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 23 February 2026 and are signed on its behalf by:
A T Pirie
Director
Company registration number 14248095 (England and Wales)
PIRIE HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 2 -
1
Accounting policies
Company information

Pirie Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is Stevendale House, Primett Road, Stevenage, Herts, SG1 3EE.

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 £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

1.3
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.4
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.

PIRIE HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 3 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

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

2025
2024
Number
Number
Total
-
0
1
4
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
224,784
224,784
2025-07-31 2024-08-01 false false false CCH Software CCH Accounts Production 2025.100 No description of principal activity A T Pirie C T Pirie 14248095 2024-08-01 2025-07-31 14248095 2025-07-31 14248095 2024-07-31 14248095 core:CurrentFinancialInstruments core:WithinOneYear 2025-07-31 14248095 core:CurrentFinancialInstruments core:WithinOneYear 2024-07-31 14248095 core:ShareCapital 2025-07-31 14248095 core:ShareCapital 2024-07-31 14248095 core:RetainedEarningsAccumulatedLosses 2025-07-31 14248095 core:RetainedEarningsAccumulatedLosses 2024-07-31 14248095 bus:Director1 2024-08-01 2025-07-31 14248095 2023-08-01 2024-07-31 14248095 core:CurrentFinancialInstruments 2025-07-31 14248095 core:CurrentFinancialInstruments 2024-07-31 14248095 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 14248095 bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 14248095 bus:FRS102 2024-08-01 2025-07-31 14248095 bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 14248095 bus:Director2 2024-08-01 2025-07-31 14248095 bus:FullAccounts 2024-08-01 2025-07-31 xbrli:pure xbrli:shares iso4217:GBP