| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 OCTOBER 2025 |
| FOR |
| PETER NOBLE LIMITED |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 OCTOBER 2025 |
| FOR |
| PETER NOBLE LIMITED |
| PETER NOBLE LIMITED (REGISTERED NUMBER: 01933732) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| for the Year Ended 31 October 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 3 |
| Chartered Accountants' Report | 6 |
| PETER NOBLE LIMITED |
| COMPANY INFORMATION |
| for the Year Ended 31 October 2025 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants |
| Ground Floor |
| Unit 6 Pullman Business Park |
| Bridge House, Pullman Way |
| Ringwood |
| Hampshire |
| BH24 1EX |
| PETER NOBLE LIMITED (REGISTERED NUMBER: 01933732) |
| BALANCE SHEET |
| 31 October 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 5 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| PROVISIONS FOR LIABILITIES |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| The directors acknowledge their responsibilities for: |
| (a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and |
| (b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| PETER NOBLE LIMITED (REGISTERED NUMBER: 01933732) |
| NOTES TO THE FINANCIAL STATEMENTS |
| for the Year Ended 31 October 2025 |
| 1. | STATUTORY INFORMATION |
| Peter Noble Limited is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Significant judgements and estimates |
| In the application of the company's accounting policies, the directors are required to make judgments, 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 accounting policies requiring the most judgment within the financial statements are those relating to stock. |
| 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 revision and future periods where the revision affects both the current and future periods. |
| Revenue recognition |
| Revenue is measured at the fair value of the consideration received or receivable for the sale of farm machinery parts and the servicing of farm machinery. |
| Revenue for the sale of goods is recognised when the goods are delivered at which time the risks and rewards associated with the goods pass to the customer. |
| Revenue for the provision of services is recognised when the customer approves the services at which time the risks and rewards associated with the services pass to the customer. |
| Tangible fixed assets |
| Buildings | - |
| Office Furniture & Equipment | - |
| Motor vehicles | - |
| The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. |
| Stocks |
| The company holds stock of components and consumables. Certain components are subject to technological obsolescence and in these circumstances these items have been valued by the directors at the lower of cost or net realisable value. |
| Parts and components are issued to production on a first in first out basis. |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. |
| Current or deferred taxation assets and liabilities are not discounted. |
| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. |
| PETER NOBLE LIMITED (REGISTERED NUMBER: 01933732) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the Year Ended 31 October 2025 |
| 2. | ACCOUNTING POLICIES - continued |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. |
| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. |
| 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. |
| Pension costs and other post-retirement benefits |
| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. |
| Debtors |
| Debtors do not carry and interest and are stated at their nominal value. Appropriate allowances for estimated irrecoverable amounts are recognised in the Profit and Loss account when there is objective evidence that the asset is impaired. |
| Creditors |
| Creditors are not interest bearing and are stated at their nominal value. |
| Cash and cash equivalents |
| These comprise cash at bank and other short term highly liquid deposits. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | TANGIBLE FIXED ASSETS |
| Fixtures, | Office |
| Fittings | Furniture |
| Buildings | & Equipment | & Equipment |
| £ | £ | £ |
| COST |
| At 1 November 2024 |
| Additions |
| Disposals |
| At 31 October 2025 |
| DEPRECIATION |
| At 1 November 2024 |
| Charge for year |
| Eliminated on disposal |
| At 31 October 2025 |
| NET BOOK VALUE |
| At 31 October 2025 |
| At 31 October 2024 |
| PETER NOBLE LIMITED (REGISTERED NUMBER: 01933732) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the Year Ended 31 October 2025 |
| 4. | TANGIBLE FIXED ASSETS - continued |
| Motor |
| vehicles | Tractors | Totals |
| £ | £ | £ |
| COST |
| At 1 November 2024 |
| Additions |
| Disposals | ( |
) | ( |
) |
| At 31 October 2025 |
| DEPRECIATION |
| At 1 November 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) |
| At 31 October 2025 |
| NET BOOK VALUE |
| At 31 October 2025 |
| At 31 October 2024 |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Amounts recoverable on contract |
| Other debtors |
| Prepayments |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade creditors |
| Tax |
| Social security and other taxes |
| VAT | 12,381 | 6,939 |
| Other creditors |
| Directors' current accounts | 8,467 | 8,467 |
| Accrued expenses |
| CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS |
| ON THE UNAUDITED FINANCIAL STATEMENTS OF |
| PETER NOBLE LIMITED |
| The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies. |
| In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Peter Noble Limited for the year ended 31 October 2025 which comprise the Statement of Income and Retained Earnings, 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance. |
| This report is made solely to the Board of Directors of Peter Noble Limited, as a body, in accordance with the terms of our engagement letter dated 18 March 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Peter Noble Limited and state those matters that we have agreed to state to the Board of Directors of Peter Noble Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Peter Noble Limited and its Board of Directors, as a body, for our work or for this report. |
| It is your duty to ensure that Peter Noble 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 Peter Noble Limited. You consider that Peter Noble 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 Peter Noble 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 financial statements. |
| Chartered Accountants |
| Ground Floor |
| Unit 6 Pullman Business Park |
| Bridge House, Pullman Way |
| Ringwood |
| Hampshire |
| BH24 1EX |