ACCOUNTS - Final Accounts preparation

Registered number: 10451675

PEKTRON CM LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2025

PEKTRON CM LIMITED

REGISTERED NUMBER: 10451675

BALANCE SHEET

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	831,687		453,772
		831,687		453,772
Creditors: amounts falling due within one year	5	(758,033)		(410,291)
Net current assets			73,654		43,481

Net assets			73,654		43,481

Capital and reserves
Called up share capital	1	1
Profit and loss account	73,653	43,480
	73,654	43,481

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.

Philip Morgan

Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

PEKTRON CM LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

The Company is a limited liability company and is incorporated in the United Kingdom and registered in
England and Wales. Details of the Company's registered address are included on the Company information page. The Company's principle activity is included in the Directors' Report.

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 had 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 2

PEKTRON CM 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

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.

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment.

2.7

Creditors

Short-term creditors are measured at the transaction price.

Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

Page 3

PEKTRON CM LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Debtors

					2025	2024
					£	£


Trade debtors	587,397	360,298
Other debtors	244,290	93,474
	831,687	453,772

5.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	40	-
Corporation tax	10,058	3,513
Other creditors	673,785	210,828
Accruals and deferred income	74,150	195,950
	758,033	410,291

6.	Related party transactions
	The other creditor of £673,785 (2024: £210,828) relates to amounts owed to a company under common control. The Company made purchases of £2,945,206 (2024: £1,326,472) from this company during the year. The Company paid management charges to this company during the year of £45,544 (2024: £20,512).

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 4