REGISTERED NUMBER: 02892208 (England and Wales)

PELETA LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr M G Ingham

REGISTERED OFFICE:

Alverthorpe Garage

179 Batley Road

Wakefield

West Yorkshire

WF2 0AH

REGISTERED NUMBER:

02892208 (England and Wales)

ACCOUNTANTS:

Harrison & Co

Chartered Accountants

531 Denby Dale Road West

Calder Grove

Wakefield

West Yorkshire

WF4 3ND

FIXED ASSETS

Tangible assets

4

364,735

349,483

CURRENT ASSETS

Stocks

170,540

134,961

Debtors

174,749

209,797

Cash at bank and in hand

102,007

24,076

447,296

368,834

CREDITORS

Amounts falling due within one year

195,219

179,499

NET CURRENT ASSETS

252,077

189,335

TOTAL ASSETS LESS CURRENT LIABILITIES

616,812

538,818

CREDITORS

Amounts falling due after more than one year

(16,749

)

(38,537

)

PROVISIONS FOR LIABILITIES

(37,418

)

(25,539

)

NET ASSETS

562,645

474,742

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

562,643

474,740

SHAREHOLDERS' FUNDS

562,645

474,742

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 January 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the director and authorised for issue on 8 June 2026 and were signed by:

Mr M G Ingham - Director

1.	STATUTORY INFORMATION

Peleta 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.

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

-

33% on reducing balance and 10% on cost

Motor vehicles

-

25% on reducing balance

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 year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 14 (2025 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

property

machinery

vehicles

Totals

£

£

£

£

COST

At 1 February 2025

215,066

292,114

219,912

727,092

Additions

-

46,853

8,667

55,520

Disposals

-

-

(20,350

)

(20,350

)

At 31 January 2026

215,066

338,967

208,229

762,262

DEPRECIATION

At 1 February 2025

-

247,443

130,166

377,609

Charge for year

-

14,891

22,774

37,665

Eliminated on disposal

-

-

(17,747

)

(17,747

)

At 31 January 2026

-

262,334

135,193

397,527

NET BOOK VALUE

At 31 January 2026

215,066

76,633

73,036

364,735

At 31 January 2025

215,066

44,671

89,746

349,483