REGISTERED NUMBER: 02531773 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

PEPS INTERNATIONAL LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R K Perry

REGISTERED OFFICE:

8 Sanders Close

Finedon Road Industrial Estate

Wellingborough

Northamptonshire

NN8 4HQ

REGISTERED NUMBER:

02531773 (England and Wales)

ACCOUNTANTS:

80K Limited

59a Day's Lane

Biddenham

Bedford

Bedfordshire

MK40 4AE

FIXED ASSETS

Tangible assets

4

413,922

454,795

Investments

5

3,501

3,501

417,423

458,296

CURRENT ASSETS

Stocks

1,003,239

774,011

Debtors

6

94,339

76,596

Cash at bank and in hand

617,760

244,460

1,715,338

1,095,067

CREDITORS

Amounts falling due within one year

7

(1,352,890

)

(715,523

)

NET CURRENT ASSETS

362,448

379,544

TOTAL ASSETS LESS CURRENT LIABILITIES

779,871

837,840

CREDITORS

Amounts falling due after more than one year

8

(172,860

)

(219,409

)

NET ASSETS

607,011

618,431

CAPITAL AND RESERVES

Called up share capital

7

7

Revaluation reserve

9

120,000

120,000

Retained earnings

487,004

498,424

SHAREHOLDERS' FUNDS

607,011

618,431

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.

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

The financial statements were approved by the director and authorised for issue on 19 May 2026 and were signed by:

R K Perry - Director

1.	STATUTORY INFORMATION

PEPS International Ltd 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 as modified by the revaluation of certain assets.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

33% on reducing balance, 25% on cost and 15% on cost

Investments in associates

Investments in associate undertakings are recognised at cost.

Stocks

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST OR VALUATION

At 1 November 2024

280,000

368,058

648,058

Additions

-

33,100

33,100

Disposals

-

(75,789

)

(75,789

)

At 31 October 2025

280,000

325,369

605,369

DEPRECIATION

At 1 November 2024

-

193,263

193,263

Charge for year

-

37,181

37,181

Eliminated on disposal

-

(38,997

)

(38,997

)

At 31 October 2025

-

191,447

191,447

NET BOOK VALUE

At 31 October 2025

280,000

133,922

413,922

At 31 October 2024

280,000

174,795

454,795

Cost or valuation at 31 October 2025 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Valuation in 2025

120,000

-

120,000

Cost

160,000

325,369

485,369

280,000

325,369

605,369

If freehold land and buildings had not been revalued they would have been included at the following historical cost:

2025

2024

£

£

Cost

160,000

160,000

Value of land in freehold land and buildings

280,000

280,000

Freehold land and buildings were valued on an open market basis on 31 October 2025 by the director .

The net book value of tangible fixed assets includes £ 116,495 (2024 - £ 152,299 ) in respect of assets held under hire purchase contracts.

5.	FIXED ASSET INVESTMENTS

Interest

in

associate

£

COST

At 1 November 2024

and 31 October 2025

3,501

NET BOOK VALUE

At 31 October 2025

3,501

At 31 October 2024

3,501

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

49,283

38,000

Other debtors

45,056

38,596

94,339

76,596

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

19,855

19,855

Trade creditors

1,211,538

459,062

Taxation and social security

72,118

144,789

Other creditors

49,379

91,817

1,352,890

715,523

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

62,282

108,831

Other creditors

110,578

110,578

172,860

219,409

9.

RESERVES

Revaluation

reserve

£

At 1 November 2024

and 31 October 2025

120,000

10.	ULTIMATE CONTROLLING PARTY

The controlling party is R K Perry.