Pickering Metals Limited

	Page
Company Information	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Page 1

Page 2

Statement of Financial Position

As At 31 March 2026

Statement of Financial Position

Registered number: 02800517

		2026		2025
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	2		2

		2		2
NET CURRENT ASSETS (LIABILITIES)			2		2

TOTAL ASSETS LESS CURRENT LIABILITIES			2		2

NET ASSETS			2		2

CAPITAL AND RESERVES
Called up share capital			2		2

SHAREHOLDERS' FUNDS			2		2

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr R C Pickering

Director

14 July 2026

The notes on page 3 form part of these financial statements.

Page 2

Page 3

Pickering Metals Limited

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

Pickering Metals Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02800517 . The registered office is Millers Road, Warwick, Warwickshire, CV34 5AN.

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.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2025: NIL)

4. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	2	2

5. Ultimate Controlling Party

The company is a wholly owned subsidiary of L. Pickering & Sons Ltd, a company registered in England and Wales.

Page 3

Director	Mr R C Pickering

Secretary	Mrs D L Pickering

Company Number	02800517

Registered Office	Millers Road
	Warwick
	Warwickshire
	CV34 5AN

Accountants	Pentlands Accountants & Advisors Ltd
	Chartered Certified Accountants
	3 & 4 Pegasus House
	Pegasus Court, Olympus Avenue
	Warwick
	CV34 6LW