Company registration number: 10321017
Unaudited financial statements
for the year ended 30 September 2025
for
Primary PC Retail Limited
Pages for filing with the Registrar
Primary PC Retail Limited
Chartered Accountants’ Report to the Board of Directors for the preparation of the unaudited financial statements
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Primary PC Retail Limited for the year ended 30 September 2025 which comprise the Profit and loss account, Balance sheet and the notes to the financial statements from the company’s accounting records and from information and explanations you have given us.
As a 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 https://www.icaew.com/regulation.
This report is made solely to the Board of Directors of Primary PC Retail Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Primary PC Retail Limited and state those matters that we have agreed to state to them, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Primary PC Retail Limited and its Board of Directors, as a body, for our work, or for this report.
It is your duty to ensure that Primary PC Retail Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Primary PC Retail Limited. You consider that Primary PC Retail Limited 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 accounts of Primary PC Retail Limited. 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.
Mitchell Chartered Accountants
Marlborough
Hillcrest
Helston
Cornwall
TR13 8UN
United Kingdom
Date: 26 June 2026
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Company registration number: 10321017
Primary PC Retail Limited
Balance sheet
as at 30 September 2025
2025 2024
£ £ £ £
Current assets 3,045 6,388
Creditors: amounts falling due within one year (58,285) (61,247)
Net current liabilities (55,240) (54,859)
Total assets less current liabilities (55,240) (54,859)
Creditors: amounts falling due after more than one year
- (4,414)
NET LIABILITIES (55,240) (59,273)
CAPITAL AND RESERVES (55,240) (59,273)
Notes
1 Company information
Primary PC Retail Limited is a private company registered in England and Wales. Its registered number is 10321017. The company is limited by shares. Its registered office is Unit 8a Trannick Mill Industrial Estate, Coverack Bridges, Helston, Cornwall, TR13 0SW.
2 Average number of employees
During the year the average number of employees was 2 (2024 - 2).
3 Advances, credit and guarantees granted to directors
At the start of the year the company owed two of the director’s £3,207 each. This was repaid during the year. No interest has been charged on the loan and no amounts have been written off or waived.
4 Presentation currency.
The presentation currency of the financial statements is pound sterling (£).
5 Going concern
The balance sheet is overdrawn at the year-end, as the company had more liabilities than assets. Post year-end the bounce back loan has been fully repaid. The main creditor is an inter-company balance with a company owned by the same shareholders. The amount is repayable on demand, but currently the company has no plans to request the loan repayment.
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 September 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
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Company registration number: 10321017
Primary PC Retail Limited
Balance sheet - continued
as at 30 September 2025
The directors acknowledge their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
The financial statements have been prepared in accordance with the micro-entity provisions.
The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the Board of directors and authorised for issue on 25 June 2026 and signed on its behalf by:
Mr N Buxton, Director Mr P Williams, Director
25 June 2026 25 June 2026
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