UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 25 OCTOBER 2024 TO 31 MARCH 2026

FOR

PKB ADVISORY LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DESIGNATED MEMBERS:

P R Boyle

Mrs K Boyle

REGISTERED OFFICE:

1 Carnegie Road

Newbury

Berkshire

RG14 5DJ

REGISTERED NUMBER:

OC454272 (England and Wales)

ACCOUNTANTS:

Banks & Co Limited

Chartered Certified Accountants

1 Carnegie Road

Newbury

Berkshire

RG14 5DJ

FIXED ASSETS

Tangible assets

4

33,256

CURRENT ASSETS

Stocks

5,000

Debtors

5

43,778

Cash at bank

86,189

134,967

CREDITORS

Amounts falling due within one year

6

100,561

NET CURRENT ASSETS

34,406

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

67,662

LOANS AND OTHER DEBTS DUE TO MEMBERS

67,662

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

67,662

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the period ended 31 March 2026.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 24 July 2026 and were signed by:

P R Boyle - Designated member

1.	STATUTORY INFORMATION

PKB Advisory LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

3.	EMPLOYEE INFORMATION

The average number of employees during the period was 4 .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

45,289

At 31 March 2026

45,289

DEPRECIATION

Charge for period

12,033

At 31 March 2026

12,033

NET BOOK VALUE

At 31 March 2026

33,256

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other debtors

43,778

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

74,486

Taxation and social security

23,813

Other creditors

2,262

100,561