REGISTERED NUMBER: 04915768 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

PICKERING EVENNETT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Graham George Evennett FCCA

Paul John Charles Pickering FCCA

REGISTERED OFFICE:

467 Rainham Road South

Dagenham

Essex

RM10 7XJ

REGISTERED NUMBER:

04915768 (England and Wales)

ACCOUNTANTS:

Pickering Evennett Limited

467 Rainham Road South

Dagenham

Essex

RM10 7XJ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

-

819

-

819

CURRENT ASSETS

Debtors

6

220,083

211,055

Cash at bank and in hand

113,122

131,697

333,205

342,752

CREDITORS

Amounts falling due within one year

7

136,865

110,744

NET CURRENT ASSETS

196,340

232,008

TOTAL ASSETS LESS CURRENT LIABILITIES

196,340

232,827

CREDITORS

Amounts falling due after more than one year

8

(24,133

)

(29,677

)

PROVISIONS FOR LIABILITIES

-

(176

)

NET ASSETS

172,207

202,974

CAPITAL AND RESERVES

Called up share capital

29,000

30,000

Retained earnings

143,207

172,974

SHAREHOLDERS' FUNDS

172,207

202,974

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.

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 11 June 2026 and were signed on its behalf by:

Graham George Evennett FCCA - Director

1.	STATUTORY INFORMATION

Pickering Evennett 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

Computer equipment

-

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.

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 - 9 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2024

and 30 September 2025

300,000

AMORTISATION

At 1 October 2024

and 30 September 2025

300,000

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 October 2024

and 30 September 2025

3,050

31,612

34,662

DEPRECIATION

At 1 October 2024

3,050

30,793

33,843

Charge for year

-

819

819

At 30 September 2025

3,050

31,612

34,662

NET BOOK VALUE

At 30 September 2025

-

-

-

At 30 September 2024

-

819

819

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

134,009

110,996

Amounts recoverable on contract

9,675

11,846

Other debtors

63,217

84,996

Directors' current accounts

13,182

3,217

220,083

211,055

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

39,410

11,147

Trade creditors

1

(1

)

Tax

12,016

16,121

Social security and other taxes

3,430

3,558

VAT

80,769

79,919

Other creditors

1,239

-

136,865

110,744

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 2-5 years

24,133

29,677

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank overdrafts

33,998

5,867

Bank loans

29,545

34,957

63,543

40,824

The bank indebtedness is secured by a debenture and a personal guarantee given by the directors.

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2025 and 30 September 2024:

2025

2024

£

£

Graham George Evennett FCCA

Balance outstanding at start of year

-

-

Amounts advanced

21,194

16,000

Amounts repaid

(16,000

)

(16,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

5,194

-

Paul John Charles Pickering FCCA

Balance outstanding at start of year

3,217

(2,569

)

Amounts advanced

56,326

47,786

Amounts repaid

(51,556

)

(42,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

7,987

3,217

Dividends of £67,556 were credited to the directors loan accounts during the year.

11.	ULTIMATE CONTROLLING PARTY