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COMPANY REGISTRATION NUMBER: 01284376

P G BISH LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

30 September 2025

P G BISH LIMITED

STATEMENT OF FINANCIAL POSITION

30 September 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 66,673 | 88,709

Current assets

Stocks | 52,482 |  | 107,211
Debtors | 6 | 419,429 |  | 364,048
Cash at bank and in hand | 66,175 |  | 88,467
| ---------- |  | ----------
| 538,086 |  | 559,726

Creditors: amounts falling due within one year | 7 | ( 321,690) |  | ( 352,230)
| ---------- |  | ----------
Net current assets |  | 216,396 | 207,496
|  | ---------- | ----------
Total assets less current liabilities |  | 283,069 | 296,205

Creditors: amounts falling due after more than one year | 8 |  | ( 55,541) | ( 75,888)
|  | ---------- | ----------
Net assets |  | 227,528 | 220,317
|  | ---------- | ----------

Capital and reserves

Called up share capital |  | 2 | 2
Profit and loss account |  | 227,526 | 220,315
|  | ---------- | ----------
Shareholders funds |  | 227,528 | 220,317
|  | ---------- | ----------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

P G BISH LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

30 September 2025
These financial statements were approved by the board of directors and authorised for issue on 11 May 2026 , and are signed on behalf of the board by:

S Hayman
Director

Company registration number: 01284376

P G BISH LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 SEPTEMBER 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 31 Bolney Grange Business Park, Stairbridge Lane, Bolney, Haywards Heath, RH17 5PA.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Disclosure exemptions
No cash flow statement has been presented for the company.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Significant judgements The judgements (apart from those involving estimations) that management has made in the process of applying the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements are as follows below.
Revenue recognition
Revenue is recognised at the point at which sales of services are supplied to customers. Where services are performed gradually over time revenue is recognised as activity progresses by reference to the value of work performed.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 5 years
| Office furniture and equipment | - | 4 years/10 years
| Motor vehicles | - | 25% reducing balance
| Solar panels | - | 10 years
| Website | - | 5 years

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 20 (2024: 20 ).
5. Tangible assets

| Plant and machinery | Fixtures and fittings | Motor vehicles | Equipment | Website | Total
| £ | £ | £ | £ | £ | £
Cost |  |  |  |  |  |
At 1 Oct 2024 | 18,305 | 50,416 | 107,092 | 7,390 | 999 | 184,202
Additions | – | 7,414 | 8,150 | – | – | 15,564
Disposals | – | – | ( 27,162) | – | – | ( 27,162)
| --------- | --------- | ---------- | ------- | ---- | ----------
At 30 Sep 2025 | 18,305 | 57,830 | 88,080 | 7,390 | 999 | 172,604
| --------- | --------- | ---------- | ------- | ---- | ----------
Depreciation |  |  |  |  |  |
At 1 Oct 2024 | 18,305 | 50,416 | 18,383 | 7,390 | 999 | 95,493
Charge for the year | – | 779 | 18,842 | – | – | 19,621
Disposals | – | – | ( 9,183) | – | – | ( 9,183)
| --------- | --------- | ---------- | ------- | ---- | ----------
At 30 Sep 2025 | 18,305 | 51,195 | 28,042 | 7,390 | 999 | 105,931
| --------- | --------- | ---------- | ------- | ---- | ----------
Carrying amount |  |  |  |  |  |
At 30 Sep 2025 | – | 6,635 | 60,038 | – | – | 66,673
| --------- | --------- | ---------- | ------- | ---- | ----------
At 30 Sep 2024 | – | – | 88,709 | – | – | 88,709
| --------- | --------- | ---------- | ------- | ---- | ----------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 302,366 | 267,856
Amounts owed by group undertakings and undertakings in which the company has a participating interest | 70,719 | 70,719
Other debtors | 46,344 | 25,473
| ---------- | ----------
| 419,429 | 364,048
| ---------- | ----------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 248,137 | 242,969
Social security and other taxes | 25,540 | 52,664
Other creditors | 48,013 | 56,597
| ---------- | ----------
| 321,690 | 352,230
| ---------- | ----------

8. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 15,000 | 30,000
Other creditors | 40,541 | 45,888
| --------- | ---------
| 55,541 | 75,888
| --------- | ---------

9. Operating leases
The total future minimum lease payments under non-cancellable operating leases are as follows:

| 2025 | 2024
| £ | £
Not later than 1 year | 19,000 | 19,000
Later than 1 year and not later than 5 years | 6,000 | 25,000
| --------- | ---------
| 25,000 | 44,000
| --------- | ---------

10. Related party transactions
P G Bish Limited received £nil (2024: £24,355) of sales from J. Cheesmur & Sons (Lewes) Limited and made purchases totalling £nil (2024: £275). J. Cheesmur & Sons (Lewes) Limited is a company controlled by S Hayman . A pension fund controlled by S Hayman charged the company £19,000 (2024: £19,000) in rent. The company referred to in Note 7 is Big Cheese Investments Limited.
11. Controlling party
The Company was acquired by Big Cheese Investments Limited on 14 February 2017. Big Cheese Investments Limited is a company registered in England and Wales. Big Cheese Investments Limited is a company controlled by S Hayman.