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REGISTERED NUMBER: 08096452 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

P J CLIFFORD LTD

P J CLIFFORD LTD (REGISTERED NUMBER: 08096452)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Chartered Accountants' Report | 7 |

P J CLIFFORD LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTORS: | S Mills

| P J Clifford

| REGISTERED OFFICE: | 20 Havelock Road

| Hastings

| East Sussex

| TN34 1BP

| REGISTERED NUMBER: | 08096452 (England and Wales)

| ACCOUNTANTS: | Ashdown Hurrey

| Chartered Accountants & Business Advisers

| 20 Havelock Road

| Hastings

| East Sussex

| TN34 1BP

P J CLIFFORD LTD (REGISTERED NUMBER: 08096452)

BALANCE SHEET

30 SEPTEMBER 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 25,185 |  | 33,819 |  |

CURRENT ASSETS

Stocks | 17,411 |  | 27,000 |  |

Debtors | 5 | 257,716 |  | 477,776 |  |

Cash at bank | 89,861 |  | 14,649 |  |

364,988 |  | 519,425 |  |

CREDITORS

Amounts falling due within one year | 6 | 219,975 |  | 349,430 |  |

NET CURRENT ASSETS | 145,013 |  | 169,995 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 170,198 |  | 203,814 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (120,000 | ) | (155,734 | ) |

PROVISIONS FOR LIABILITIES | (6,296 | ) | (8,455 | ) |

NET ASSETS | 43,902 |  | 39,625 |  |

CAPITAL AND RESERVES

Called up share capital | 80 |  | 80 |  |

Retained earnings | 43,822 |  | 39,545 |  |

SHAREHOLDERS' FUNDS | 43,902 |  | 39,625 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 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.

P J CLIFFORD LTD (REGISTERED NUMBER: 08096452)

BALANCE SHEET - continued

30 SEPTEMBER 2025

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 5 June 2026 and were signed on its behalf by:

P J Clifford - Director

S Mills - Director

P J CLIFFORD LTD (REGISTERED NUMBER: 08096452)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| P J Clifford 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.

| The directors have made an assessment about the company's ability to continue as a going concern and they do not consider there to be any material uncertainties. As a result they have adopted the going concern basis of accounting.

| In preparing the financial statements, the directors are required to make an assessment of the ability of the company to continue as a going concern. The directors have considered all available evidence for the company which covers the 12 month period from the date of signing these financial statements.

| On the basis of this consideration, the directors are satisfied that the company has adequate resources to continue in operational existence and to meet its liabilities as they fall due for the foreseeable future. In reaching this conclusion they consider that no material uncertainty exists. As a result, the directors have concluded that it remains appropriate to adopt a going concern basis of preparation in these financial statements.

| Turnover

| Turnover represents net goods and services provided, excluding value added tax.

| 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 | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| Stocks

| Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| 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.

P J CLIFFORD LTD (REGISTERED NUMBER: 08096452)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 9 (2024 - 10 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and |  | Computer |

| machinery |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 October 2024

| and 30 September 2025 | 134,606 |  | 1,670 |  | 136,276 |  |

| DEPRECIATION

| At 1 October 2024 | 101,036 |  | 1,421 |  | 102,457 |  |

| Charge for year | 8,392 |  | 242 |  | 8,634 |  |

| At 30 September 2025 | 109,428 |  | 1,663 |  | 111,091 |  |

| NET BOOK VALUE

| At 30 September 2025 | 25,178 |  | 7 |  | 25,185 |  |

| At 30 September 2024 | 33,570 |  | 249 |  | 33,819 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Trade debtors | 30,577 |  | 212,514 |  |

| Other debtors | 227,139 |  | 258,546 |  |

| VAT | - |  | 6,716 |  |

257,716 |  | 477,776 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Other loans | 6,667 |  | 10,000 |  |

| Hire purchase contracts (see note 8) | 9,067 |  | 9,648 |  |

| Trade creditors | 36,479 |  | 86,198 |  |

| Tax | 12,509 |  | 24,474 |  |

| Social security and other taxes | 6,677 |  | 11,380 |  |

| VAT | 24,641 |  | - |  |

| Other creditors | 63,625 |  | 130,583 |  |

| Directors' current accounts | 55,510 |  | 72,348 |  |

| Accrued expenses | 4,800 |  | 4,799 |  |

219,975 |  | 349,430 |  |

P J CLIFFORD LTD (REGISTERED NUMBER: 08096452)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Other loans - 1-2 years | - |  | 6,667 |  |

| Hire purchase contracts (see note 8) | - |  | 9,067 |  |

| Other creditors | 120,000 |  | 140,000 |  |

120,000 |  | 155,734 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments under hire purchase fall due as follows:

| 30.9.25 |  | 30.9.24 |

£ | £ |

| Gross obligations repayable:

| Within one year | 9,337 |  | 10,671 |  |

| Between one and five years | - |  | 9,337 |  |

9,337 |  | 20,008 |  |

| Finance charges repayable:

| Within one year | 270 |  | 1,023 |  |

| Between one and five years | - |  | 270 |  |

270 |  | 1,293 |  |

| Net obligations repayable:

| Within one year | 9,067 |  | 9,648 |  |

| Between one and five years | - |  | 9,067 |  |

9,067 |  | 18,715 |  |

9. | RELATED PARTY DISCLOSURES

| Directors loan balances

| As at the balance sheet date the directors were owed the following amounts by the company. These loans are interest free and payable upon demand.

| Mr P Clifford £61,387 (2024 £86,544)

| Mr S Mills £114,124 (2024 £125,804)

| Of the above amounts £120,000 (2024 £140,000) are treated as falling due after more than one year.

| Associated company loans

| As at the balance sheet date the company was owed the following amounts by companies under common control:

| PB Carbon Ltd - £223,762 (2024 £255,169)

| Clifford Hayles Ltd - £2,611 (2024 £2,611)

| There are no terms attached to these loans.

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

P J CLIFFORD LTD

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 Income Statement 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 P J Clifford Ltd for the year ended 30 September 2025 which comprise the Income Statement, 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 icaew.com/membershandbook.

This report is made solely to the Board of Directors of P J Clifford Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of P J Clifford Ltd and state those matters that we have agreed to state to the Board of Directors of P J Clifford Ltd, as a body, in this report in accordance with icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than P J Clifford Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that P J Clifford Ltd 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 P J Clifford Ltd. You consider that P J Clifford Ltd 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 P J Clifford Ltd. 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.

Ashdown Hurrey

Chartered Accountants & Business Advisers

20 Havelock Road

Hastings

East Sussex

TN34 1BP

9 June 2026