REGISTERED NUMBER: 15850070 (England and Wales)

Unaudited Financial Statements

for the Period 1 February 2025 to 31 March 2026

for

PESTICCIO STEEL CO LTD

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

46,313

-

CURRENT ASSETS

Stocks

5

15,000

-

Debtors

6

223,639

10

Cash at bank

17,501

-

256,140

10

CREDITORS

Amounts falling due within one year

7

234,399

-

NET CURRENT ASSETS

21,741

10

TOTAL ASSETS LESS CURRENT LIABILITIES

68,054

10

CREDITORS

Amounts falling due after more than one year

8

(22,525

)

-

PROVISIONS FOR LIABILITIES

(11,578

)

-

NET ASSETS

33,951

10

CAPITAL AND RESERVES

Called up share capital

11

10

10

Retained earnings

33,941

-

SHAREHOLDERS' FUNDS

33,951

10

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 June 2026 and were signed on its behalf by:

Mr J A Pesticcio - Director

1.	STATUTORY INFORMATION

Pesticcio Steel Co Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

15850070

Registered office:

Unit 6 , Templar Parc, East Moors Rd

East Moors Road

Cardiff

CF24 5EW

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

-

25% Straight line

Fixtures and fittings

-

33% Straight line

Motor vehicles

-

25% Straight line

Stocks

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

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 period 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.

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 period was 16 (2025 - NIL ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

Additions

44,577

3,226

4,117

51,920

At 31 March 2026

44,577

3,226

4,117

51,920

DEPRECIATION

Charge for period

4,637

284

686

5,607

At 31 March 2026

4,637

284

686

5,607

NET BOOK VALUE

At 31 March 2026

39,940

2,942

3,431

46,313

5.

STOCKS

2026

2025

£

£

Stocks

15,000

-

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

93,566

-

Other debtors

116,228

10

Prepayments and accrued income

13,845

-

223,639

10

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts (see note 9)

2,014

-

Hire purchase contracts (see note 10)

10,954

-

Trade creditors

122,086

-

Social security and other taxes

93,394

-

Other creditors

2,451

-

Accrued expenses

3,500

-

234,399

-

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts (see note 10)

22,525

-

9.

LOANS

An analysis of the maturity of loans is given below:

2026

2025

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

2,014

-

10.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2026

2025

£

£

Net obligations repayable:

Within one year

10,954

-

Between one and five years

22,525

-

33,479

-

Non-cancellable

operating leases

2026

2025

£

£

Within one year

1,200

-

11.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

2026

2025

value:

£

£

10

Ordinary

1

10

10