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Company Registration No. 04206466 (England and Wales)
Parish Green & Beatty Limited Unaudited accounts for the year ended 30 April 2026
Parish Green & Beatty Limited Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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Parish Green & Beatty Limited Company Information for the year ended 30 April 2026
Directors
H Thomas J Forsyth G Green R Reynolds
Company Number
04206466 (England and Wales)
Registered Office
TALBOT HOUSE 44 TALBOT ROAD TALBOT GREEN PONTYCLUN CF72 8AF WALES
Accountants
STAS Ltd 253 Cowbridge Road West Cardiff CF5 5TD
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Parish Green & Beatty Limited Accountants' report
Accountants' report to the board of directors of Parish Green & Beatty Limited on the preparation of the unaudited statutory accounts for the year ended 30 April 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Parish Green & Beatty Limited for the year ended 30 April 2026 as set out on pages 5 - 8 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Parish Green & Beatty Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Parish Green & Beatty Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Parish Green & Beatty Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Parish Green & Beatty 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 Parish Green & Beatty Limited. You consider that Parish Green & Beatty 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 Parish Green & Beatty 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 accounts.
STAS Ltd 253 Cowbridge Road West Cardiff CF5 5TD 3 July 2026
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Parish Green & Beatty Limited Statement of financial position as at 30 April 2026
2026
2025
Notes
£
£
Fixed assets
Intangible assets
4
15,120
18,900
Tangible assets
5
59,771
23,876
74,891
42,776
Current assets
Inventories
23,578
18,557
Debtors
6
36,273
43,975
Cash at bank and in hand
70,171
107,099
130,022
169,631
Creditors: amounts falling due within one year
7
(71,680)
(79,508)
Net current assets
58,342
90,123
Total assets less current liabilities
133,233
132,899
Creditors: amounts falling due after more than one year
8
(16,827)
(22,434)
Provisions for liabilities
Deferred tax
(11,356)
(1,944)
Net assets
105,050
108,521
Capital and reserves
Called up share capital
300
300
Profit and loss account
104,750
108,221
Shareholders' funds
105,050
108,521
For the year ending 30 April 2026 the company 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 accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 6 July 2026 and were signed on its behalf by
R Reynolds Director Company Registration No. 04206466
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Parish Green & Beatty Limited Notes to the Accounts for the year ended 30 April 2026
1
Statutory information
Parish Green & Beatty Limited is a private company, limited by shares, registered in England and Wales, registration number 04206466. The registered office is TALBOT HOUSE 44 TALBOT ROAD, TALBOT GREEN, PONTYCLUN, CF72 8AF, WALES.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
50 years
Plant & machinery
20% reducing balance
Fixtures & fittings
5 years
Computer equipment
4 years
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Parish Green & Beatty Limited Notes to the Accounts for the year ended 30 April 2026
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Intangible fixed assets
Goodwill
£
Cost
At 1 May 2025
75,600
At 30 April 2026
75,600
Amortisation
At 1 May 2025
56,700
Charge for the year
3,780
At 30 April 2026
60,480
Net book value
At 30 April 2026
15,120
At 30 April 2025
18,900
5
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 May 2025
90,721
46,694
5,580
142,995
Additions
38,939
-
3,138
42,077
At 30 April 2026
129,660
46,694
8,718
185,072
Depreciation
At 1 May 2025
75,539
41,247
2,333
119,119
Charge for the year
3,685
1,089
1,408
6,182
At 30 April 2026
79,224
42,336
3,741
125,301
Net book value
At 30 April 2026
50,436
4,358
4,977
59,771
At 30 April 2025
15,182
5,447
3,247
23,876
- 7 -
Parish Green & Beatty Limited Notes to the Accounts for the year ended 30 April 2026
6
Debtors
2026
2025
£
£
Amounts falling due within one year
VAT
2,147
-
Trade debtors
33,122
43,975
Accrued income and prepayments
1,004
-
36,273
43,975
7
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans and overdrafts
5,608
5,608
VAT
-
2,289
Obligations under finance leases and hire purchase contracts
1,286
4,048
Trade creditors
14,875
10,718
Taxes and social security
31,752
43,765
Other creditors
3,159
1,080
Loans from directors
15,000
12,000
71,680
79,508
8
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans
16,827
22,434
9
Average number of employees
During the year the average number of employees was 17 (2025: 16).
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