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Pariter Limited
Unaudited Financial Statements
for the year ended 31 December 2025
Company registration number 05308864
(England and Wales)

Company Information

For the year ended 31 December 2025
Directors Chadwick, Ian Geoffrey
Chadwick, Joanne Marie

Company secretary Chadwick, Ian Geoffrey

Registered office 5/6 Salmon Fields Business Village
Oldham
OL2 6HT

Registered number 05308864

Accountant James Scott (Accounting) LLP
5/6 Salmon Fields Business Village
Royton
Oldham
OL2 6HT

Statement of Financial Position

As at 31 December 2025
Notes
2025
2024
£
£
£
£
Fixed assets
Tangible assets
4
19,500
25,500
19,500
25,500
Current assets
Debtors
5
40,171
74,915
Cash at bank and in hand
32,022
42,229
72,193
117,144
Creditors
Amounts falling due within one year
6
(78,100)
(115,127)
(78,100)
(115,127)
Net current assets (liabilities)
(5,907)
2,017
Total assets less current liabilities
13,593
27,517
Creditors
Amounts falling due after one year
7
-
(2,328)
-
(2,328)
Net assets (liabilities)
13,593
25,189
Capital and reserves
Called up share capital
100
100
Profit and loss account
13,493
25,089
Total equity
13,593
25,189

The company is a private company limited by shares and registered in England and Wales. It was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
The financial statements have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company's profit and loss account under section 444 (5A) of the Companies Act 2006.

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

Chadwick, Ian Geoffrey
Chadwick, Ian Geoffrey
Director

Company registration number 05308864

Notes to the Financial Statements

For the year ended 31 December 2025

1. Statutory information

The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The financial statements are presented in sterling and this is the functional currency of the company.

2. Accounting policies

2.1. Basis of preparation

The financial statements have been prepared in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

The financial statements have been prepared under the historical cost convention in accordance with the Companies Act 2006.

2.2. Turnover

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.



2.3. Pensions

Defined contribution pension plan

The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

2.4. Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

3. Employees

The average number of employees during the year was 4 (2024: 4).

4. Tangible fixed assets

Motor vehicles
Total
£
£
Cost
At 1 January 2025
30,000
30,000
At 31 December 2025
30,000
30,000
Depreciation and impairment
At 1 January 2025
4,500
4,500
Charge for the period
6,000
6,000
At 31 December 2025
10,500
10,500
Net book value
At 31 December 2025
19,500
19,500
At 31 December 2024
25,500
25,500

5. Debtors

2025
2024
£
£
Other debtors
40,171
74,915
Total due within one year
40,171
74,915
Total due after one year
-
-
Total
40,171
74,915

6. Creditors due within one year

2025
2024
£
£
Bank loans and overdrafts
2,312
2,540
Other creditors
21,167
12,037
Directors loan account
3,335
21,108
Taxation and social security
51,286
79,442
Total
78,100
115,127

7. Creditors due after one year

2025
2024
£
£
Bank loans and overdrafts
-
2,328
Total
-
2,328