REGISTERED NUMBER: 07911147 (England and Wales)

Unaudited Financial Statements for the Year Ended 5th April 2026

for

PETRONICA SALES AND MARKETING

CONSULTANCY LTD.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms D A Pearce

P A Sparrow

REGISTERED OFFICE:

4 Willowsmere Drive

Lichfield

Staffordshire

WS14 9XF

REGISTERED NUMBER:

07911147 (England and Wales)

FIXED ASSETS

Tangible assets

4

1,955

1,581

CURRENT ASSETS

Debtors

5

25,556

22,629

Cash at bank

13,244

23,451

38,800

46,080

CREDITORS

Amounts falling due within one year

6

17,224

15,711

NET CURRENT ASSETS

21,576

30,369

TOTAL ASSETS LESS CURRENT LIABILITIES

23,531

31,950

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

23,529

31,948

23,531

31,950

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5th April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 5th April 2026 in accordance with Section 476 of the Companies Act 2006.

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 have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11th May 2026 and were signed on its behalf by:

P A Sparrow - Director

Ms D A Pearce - Director

1.	STATUTORY INFORMATION

Petronica Sales And Marketing Consultancy Ltd. is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 6th April 2025

8,808

Additions

787

At 5th April 2026

9,595

DEPRECIATION

At 6th April 2025

7,227

Charge for year

413

At 5th April 2026

7,640

NET BOOK VALUE

At 5th April 2026

1,955

At 5th April 2025

1,581

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.4.26

5.4.25

£

£

Trade debtors

15,480

12,502

Other debtors

10,076

10,127

25,556

22,629

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.4.26

5.4.25

£

£

Trade creditors

1

-

Taxation and social security

16,100

15,211

Other creditors

1,123

500

17,224

15,711

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 5th April 2026 and 5th April 2025:

5.4.26

5.4.25

£

£

P A Sparrow and Ms D A Pearce

Balance outstanding at start of year

9,717

(15,170

)

Amounts advanced

(58

)

24,887

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

9,659

9,717