REGISTERED NUMBER: 04553504 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

P E Dalton Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

P E Dalton

REGISTERED OFFICE:

The Old School

The Quay

Carmarthen

Carmarthenshire

SA31 3LN

REGISTERED NUMBER:

04553504 (England and Wales)

ACCOUNTANTS:

Ashmole & Co.

Chartered Certified Accountants

The Old School

The Quay

Carmarthen

Carmarthenshire

SA31 3LN

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

9,384

2,863

9,384

2,863

CURRENT ASSETS

Stocks

3,100

2,500

Debtors

3,295

6,068

Cash at bank

23,449

29,901

29,844

38,469

CREDITORS

Amounts falling due within one year

10,473

5,832

NET CURRENT ASSETS

19,371

32,637

TOTAL ASSETS LESS CURRENT LIABILITIES

28,755

35,500

CREDITORS

Amounts falling due after more than one year

(4,667

)

-

PROVISIONS FOR LIABILITIES

-

(544

)

NET ASSETS

24,088

34,956

CAPITAL AND RESERVES

Called up share capital

3

3

Retained earnings

24,085

34,953

SHAREHOLDERS' FUNDS

24,088

34,956

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 October 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 July 2026 and were signed by:

P E Dalton - Director

1.	STATUTORY INFORMATION

P E Dalton 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.

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.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Goodwill

The Company acquired goodwill of £7,500 in 2002. The goodwill is now being amortised over 5 years.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 November 2024

and 31 October 2025

7,500

AMORTISATION

At 1 November 2024

and 31 October 2025

7,500

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 November 2024

22,617

Additions

10,495

Disposals

(1,500

)

At 31 October 2025

31,612

DEPRECIATION

At 1 November 2024

19,754

Charge for year

3,130

Eliminated on disposal

(656

)

At 31 October 2025

22,228

NET BOOK VALUE

At 31 October 2025

9,384

At 31 October 2024

2,863