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Registered number: 12031794
Parkers Services Limited
Financial Statements
For the Period 1 April 2025 to 30 September 2025
Smith & Co Accountants Limited
ACCA
Unit G2
Tanfield Lea Business Centre
Stanley
Co Durham
DH9 9DB
Parkers Services Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—6

Page 1
Parkers Services Limited
Statement of Financial Position
As At 30 September 2025
Statement of Financial Position
Registered number: 12031794

| 30 September 2025 | 31 March 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 6,159 |  | 8,213
Tangible Assets | 5 |  | 625,912 |  | 392,386
|  |  | 632,071 |  | 400,599
CURRENT ASSETS
Debtors | 6 | 210,016 |  | 278,086 |
Cash at bank and in hand |  | 68,409 |  | 76,428 |
|  | 278,425 |  | 354,514 |
Creditors: Amounts Falling Due Within One Year | 7 | (408,683 ) |  | (311,145 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (130,258 ) |  | 43,369
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 501,813 |  | 443,968
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (386,255 ) |  | (294,061 )
NET ASSETS |  |  | 115,558 |  | 149,907
CAPITAL AND RESERVES
Called up share capital | 10 |  | 2 |  | 2
Income Statement |  |  | 115,556 |  | 149,905
SHAREHOLDERS' FUNDS |  |  | 115,558 |  | 149,907

Page 1
Page 2
Parkers Services Limited
Statement of Financial Position (continued)
As At 30 September 2025
For the period ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board

Mr Laurence Beck Director
06/10/2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Parkers Services Limited
Notes to the Financial Statements
For the Period 1 April 2025 to 30 September 2025
Notes to the Financial Statements
1. General Information
Parkers Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12031794 . The registered office is Central Point, 202-206 Linthorpe Road, Middlesbrough, TS1 3QW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over a period of 5 years on a straight line basis.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 10% Staight Line
Motor Vehicles | 20% Reducing Balance
Computer Equipment | 25% Straight Line

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.
Page 3
Page 4
Parkers Services Limited
Notes to the Financial Statements (continued)
For the Period 1 April 2025 to 30 September 2025
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 9 (2025: 9)
9 9
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2025 | 20,533
As at 30 September 2025 | 20,533
Amortisation
As at 1 April 2025 | 12,320
Provided during the period | 2,054
As at 30 September 2025 | 14,374
Net Book Value
As at 30 September 2025 | 6,159
As at 1 April 2025 | 8,213

Page 4
Page 5
Parkers Services Limited
Notes to the Financial Statements (continued)
For the Period 1 April 2025 to 30 September 2025
5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 April 2025 | - | 553,109 | - | 553,109
Additions | 17,250 | 250,876 | 25,000 | 293,126
As at 30 September 2025 | 17,250 | 803,985 | 25,000 | 846,235
Depreciation
As at 1 April 2025 | - | 160,723 | - | 160,723
Provided during the period | 863 | 55,612 | 3,125 | 59,600
As at 30 September 2025 | 863 | 216,335 | 3,125 | 220,323
Net Book Value
As at 30 September 2025 | 16,387 | 587,650 | 21,875 | 625,912
As at 1 April 2025 | - | 392,386 | - | 392,386

6. Debtors

| 30 September 2025 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 199,080 |  | 70,265
Other debtors | - |  | 205,796
Deferred tax current asset | 10,936 |  | 2,025
| 210,016 |  | 278,086

7. Creditors: Amounts Falling Due Within One Year

| 30 September 2025 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 151,614 |  | 114,610
Trade creditors | 71,165 |  | 17,031
Bank loans and overdrafts | 10,000 |  | 10,000
Corporation tax | 30,803 |  | 52,908
Other taxes and social security | 4,908 |  | 13,908
VAT | 45,348 |  | 12,768
Net wages | 1,149 |  | -
Other creditors | 10,605 |  | 1,484
Intercompany loan | 75,000 |  | -
Accruals and deferred income | 8,091 |  | 70,631
Director's loan account | - |  | 17,805
| 408,683 |  | 311,145

Page 5
Page 6
Parkers Services Limited
Notes to the Financial Statements (continued)
For the Period 1 April 2025 to 30 September 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 30 September 2025 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 385,422 |  | 288,228
Bank loans | 833 |  | 5,833
| 386,255 |  | 294,061

9. Obligations Under Finance Leases and Hire Purchase

| 30 September 2025 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 151,614 |  | 114,610
Later than one year and not later than five years | 385,422 |  | 288,228
| 537,036 |  | 402,838
| 537,036 |  | 402,838

10. Share Capital

| 30 September 2025 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 6