Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 2025-01-01 false Manufacture and sale of electronic components.1 1 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08566280 2025-01-01 2025-12-31 08566280 2024-01-01 2024-12-31 08566280 2025-12-31 08566280 2024-12-31 08566280 2024-01-01 08566280 c:Director1 2025-01-01 2025-12-31 08566280 d:CurrentFinancialInstruments 2025-12-31 08566280 d:CurrentFinancialInstruments 2024-12-31 08566280 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 08566280 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 08566280 d:ShareCapital 2025-01-01 2025-12-31 08566280 d:ShareCapital 2025-12-31 08566280 d:ShareCapital 2024-01-01 2024-12-31 08566280 d:ShareCapital 2024-12-31 08566280 d:ShareCapital 2024-01-01 08566280 d:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 08566280 d:RetainedEarningsAccumulatedLosses 2025-12-31 08566280 d:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 08566280 d:RetainedEarningsAccumulatedLosses 2024-12-31 08566280 d:RetainedEarningsAccumulatedLosses 2024-01-01 08566280 c:FRS102 2025-01-01 2025-12-31 08566280 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 08566280 c:FullAccounts 2025-01-01 2025-12-31 08566280 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 08566280 2 2025-01-01 2025-12-31 08566280 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Registered number: 08566280 PEKTRON EV LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
PEKTRON EV LIMITED REGISTERED NUMBER: 08566280 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors | 4 | 740,981 |  | 1,582,281 |
|  | 740,981 |  | 1,582,281 |
Creditors: amounts falling due within one year | 5 | (539,041) |  | (1,408,869) |
Net current assets |  |  | 201,940 |  | 173,412
Net assets |  |  | 201,940 |  | 173,412
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | 201,939 |  | 173,411
|  |  | 201,940 |  | 173,412
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 29 June 2026.
P D Morgan
Director
The notes on pages 3 to 5 form part of these financial statements. Page 1
PEKTRON EV LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 January 2024 | 1 | 440,933 | 440,934
Comprehensive income for the year |  |  |
Profit for the year | - | 32,478 | 32,478
Total comprehensive income for the year | - | 32,478 | 32,478
Contributions by and distributions to owners |  |  |
Dividends: Equity capital | - | (300,000) | (300,000)
At 1 January 2025 | 1 | 173,411 | 173,412
Comprehensive income for the year |  |  |
Profit for the year | - | 28,528 | 28,528
Total comprehensive income for the year | - | 28,528 | 28,528
At 31 December 2025 | 1 | 201,939 | 201,940
| The notes on pages 3 to 5 form part of these financial statements.
Page 2
PEKTRON EV LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
The Company is a private limited liability company and is incorporated in the United Kingdom and registered in England and Wales. The Company's registered address is Alfreton Road, Derby, DE21 4AP. The financial statements have been rounded to the nearest £. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The directors have not considered it necessary to prepare formal forecasts for the Company as it will continue to be supported by its main supplier, a company which is under common control. The directors, therefore, consider that they have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future, for a variety of potential scenarios. The Company, therefore, continues to adopt the going concern basis in preparing its financial statements.
| 2.3 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Page 3
PEKTRON EV LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.4 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Revenue is recognised on the dispatch of goods.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.6 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.8 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.9 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. Page 4
PEKTRON EV LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 642,312 | 348,128
| Other debtors | 98,669 | 1,234,153
|  | 740,981 | 1,582,281
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 41 | 119
| Corporation tax | 9,502 | 10,791
| Other creditors | 310,737 | -
| Accruals and deferred income | 218,761 | 1,397,959
|  | 539,041 | 1,408,869
6. | Related party transactions
| The other creditors include £310,737 amounts owed to a company under common control. (2024: £1,101,613 amounts due from a company under common control) During the year the Company made purchases of £3,462,818 (2024: £3,060,231) and paid management charges of £53,549 (2024: £47,323) to this company.
7. | Controlling party
At the balance sheet date the ultimate controlling party was Hoopoe Capital LLP by virtue of owning 100%of the company's ordinary share capital
Page 5