REGISTERED NUMBER: 04876039 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

PETER GREGORY ASSOCIATES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

P J Gregory

SECRETARY:

Mrs L M Gregory

REGISTERED OFFICE:

30 Kelsey Way

Beckenham

Kent

BR3 3LL

REGISTERED NUMBER:

04876039 (England and Wales)

ACCOUNTANTS:

Edwards Chartered Accountants

409-411 Croydon Road

Beckenham

Kent

BR3 3PP

FIXED ASSETS

Tangible assets

4

2,188

6,636

CURRENT ASSETS

Debtors

5

978

600

Cash at bank

51,856

46,783

52,834

47,383

CREDITORS

Amounts falling due within one year

6

6,113

11,378

NET CURRENT ASSETS

46,721

36,005

TOTAL ASSETS LESS CURRENT LIABILITIES

48,909

42,641

PROVISIONS FOR LIABILITIES

415

1,260

NET ASSETS

48,494

41,381

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

47,494

40,381

48,494

41,381

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 16 October 2025 and were signed by:

P J Gregory - Director

1.	STATUTORY INFORMATION

Peter Gregory Associates Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Fixtures and fittings

-

25% on cost

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 September 2024

14,676

Additions

2,142

Disposals

(12,962

)

At 31 August 2025

3,856

DEPRECIATION

At 1 September 2024

8,040

Charge for year

518

Eliminated on disposal

(6,890

)

At 31 August 2025

1,668

NET BOOK VALUE

At 31 August 2025

2,188

At 31 August 2024

6,636

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

978

600

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

415

Taxation and social security

5,047

5,583

Other creditors

1,066

5,380

6,113

11,378

7.	RELATED PARTY DISCLOSURES

During the year, total dividends of £4,800 were paid to the director .

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is P J Gregory.