P V A Hygiene Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 03319565

P V A Hygiene Ltd

Filleted Unaudited Financial Statements

For the year ended

28 February 2026

P V A Hygiene Ltd

Financial Statements

Year ended 28th February 2026

Contents	Page

Officers and professional advisers	1

Statement of financial position	2

Notes to the financial statements	4

P V A Hygiene Ltd

Officers and Professional Advisers

The board of directors	Mr D Wannerton
	Mrs C Wannerton
	Mr C Wannerton

Company secretary	Mrs C Wannerton

Registered office	Unit 6
	Havyat Business Park
	Wrington
	North Somerset
	BS40 5PZ

Accountants	Chalmers HB Ltd
	Chartered Accountants
	20 Chamberlain Street
	Wells
	Somerset BA5 2PF

P V A Hygiene Ltd

Statement of Financial Position

28 February 2026

	2026		2025
Note	£	£	£

Fixed assets

Intangible assets	5	28,445	32,508
Tangible assets	6	250,003	255,623
		---------	---------
		278,448	288,131

Current assets

Stocks		278,923	281,194
Debtors	7	505,465	435,626
Cash at bank and in hand		108,539	27,115
		---------	---------
		892,927	743,935

Creditors: amounts falling due within one year	8	691,886		697,576
		---------		---------
Net current assets			201,041	46,359
			---------	---------
Total assets less current liabilities			479,489	334,490

Creditors: amounts falling due after more than one year	9		189,291	227,362

Provisions

Taxation including deferred tax	43,452	16,854
	---------	---------
Net assets	246,746	90,274
	---------	---------

Capital and reserves

Called up share capital	1,574	1,102
Share premium account	16,045	–
Profit and loss account	229,127	89,172
	---------	--------
Shareholders funds	246,746	90,274
	---------	--------

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 comprehensive income has not been delivered.

For the year ending 28th February 2026 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 V A Hygiene Ltd

Statement of Financial Position (continued)

28 February 2026

These financial statements were approved by the board of directors and authorised for issue on 1 June 2026 , and are signed on behalf of the board by:

Mr D Wannerton	Mr C Wannerton
Director	Director

Company registration number: 03319565

P V A Hygiene Ltd

Notes to the Financial Statements

Year ended 28th February 2026

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 6, Havyat Business Park, Wrington, North Somerset, BS40 5PZ.

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.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

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.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	IP- Ekologik	-	10% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Research and development

Research expenditure is written off in the period in which it is incurred. Development expenditure incurred is capitalised as an intangible asset only when all of the following criteria are met: - It is technically feasible to complete the intangible asset so that it will be available for use or sale; - There is the intention to complete the intangible asset and use or sell it; - There is the ability to use or sell the intangible asset; - The use or sale of the intangible asset will generate probable future economic benefits; - There are adequate technical, financial and other resources available to complete the development and to use or sell the intangible asset; and - The expenditure attributable to the intangible asset during its development can be measured reliably. Expenditure that does not meet the above criteria is expensed as incurred.

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:

Tenant's improvements	-	6% straight line
Plant & Machinery	-	25% reducing balance
Fixtures & Fittings	-	13% reducing balance
Motor vehicles	-	25% reducing balance

	Equipment	-	25% reducing balance

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.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

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 19 (2025: 18 ).

5. Intangible assets

	Development costs
	£
Cost
At 1st March 2025 and 28th February 2026	40,634
	--------
Amortisation
At 1st March 2025	8,126
Charge for the year	4,063
	--------
At 28th February 2026	12,189
	--------
Carrying amount
At 28th February 2026	28,445
	--------
At 28th February 2025	32,508
	--------

6. Tangible assets

	Tenant's improvements	Plant and machinery	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£	£	£
Cost
At 1 Mar 2025	33,322	321,213	39,486	14,375	11,207	419,603
Additions	–	55,047	5,250	4,333	975	65,605
	--------	---------	--------	--------	--------	---------
At 28 Feb 2026	33,322	376,260	44,736	18,708	12,182	485,208
	--------	---------	--------	--------	--------	---------
Depreciation
At 1 Mar 2025	2,221	129,548	16,612	6,289	9,310	163,980
Charge for the year	2,221	61,670	3,515	3,105	714	71,225
	--------	---------	--------	--------	--------	---------
At 28 Feb 2026	4,442	191,218	20,127	9,394	10,024	235,205
	--------	---------	--------	--------	--------	---------
Carrying amount
At 28 Feb 2026	28,880	185,042	24,609	9,314	2,158	250,003
	--------	---------	--------	--------	--------	---------
At 28 Feb 2025	31,101	191,665	22,874	8,086	1,897	255,623
	--------	---------	--------	--------	--------	---------

7. Debtors

	2026	2025
	£	£
Trade debtors	486,957	406,051
Other debtors	18,508	29,575
	---------	---------
	505,465	435,626
	---------	---------

8. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	8,397	14,959
Trade creditors	199,915	197,442
Corporation tax	2,882	–
Social security and other taxes	58,042	49,529
Other creditors	422,650	435,646
	---------	---------
	691,886	697,576
	---------	---------

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

	2026	2025
	£	£
Bank loans and overdrafts	129,463	139,106
Other creditors	59,828	88,256
	---------	---------
	189,291	227,362
	---------	---------

10. Deferred tax

The deferred tax included in the statement of financial position is as follows:

	2026	2025
	£	£
Included in provisions	43,452	16,854
	--------	--------

The deferred tax account consists of the tax effect of timing differences in respect of:

	2026	2025
	£	£
Accelerated capital allowances	43,452	16,854
	--------	--------

11. Other financial commitments

At the balance sheet date the company had net obligations under operating leases of £31,667 (2025 £51,667). Of this, the annual commitment for the year ending 28 February 2027 amounts to £20,000.

12. Related party transactions

Rental payments amounting to £18,000.00 were paid in the period in respect of the business property, to Mr & Mrs Wannerton which was at a discount to full market rent.