Registration number: 07810001

Restore PVCu Limited

Contents

Company Information	1
Statement of Financial Position	2
Notes to the Unaudited Financial Statements	3 to 6

Restore PVCu Limited

Company Information

Directors

Mr M O'Donnell Mr A Sharkey

Registered office

Unit 3 Moor Park Court St George's Road Preston Lancashire PR1 6AQ

Accountants

McDade Roberts Accountants Ltd Chartered Accountants316 Blackpool Road Preston Lancashire PR2 3AE

Restore PVCu Limited

(Registration number: 07810001)
Statement of Financial Position as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Investment property	5	301,102	204,164
Current assets
Debtors	6	587	87,297
Cash at bank and in hand		3,975	815
		4,562	88,112
Creditors: Amounts falling due within one year	7	(145,708)	(130,374)
Net current liabilities		(141,146)	(42,262)
Total assets less current liabilities		159,956	161,902
Provisions for liabilities		(7,786)	(7,786)
Net assets		152,170	154,116
Capital and reserves
Called up share capital		2	2
Other reserves		33,194	33,194
Retained earnings		118,974	120,920
Shareholders' funds		152,170	154,116

For the financial year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 29 July 2026 and signed on its behalf by:
 

......................................... Mr M O'Donnell Director

Restore PVCu Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 3
Moor Park Court
St George's Road
Preston
Lancashire
PR1 6AQ

These financial statements were authorised for issue by the Board on 29 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Restore PVCu Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025 (continued)

2	Accounting policies (continued)

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor Vehicles	20% Straight Line
Office Equipment	33% Straight Line

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Restore PVCu Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025 (continued)

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4	Tangible assets

	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 November 2024	950	4,227	5,177
Disposals	(950)	-	(950)
At 31 October 2025	-	4,227	4,227
Depreciation
At 1 November 2024	950	4,227	5,177
Eliminated on disposal	(950)	-	(950)
At 31 October 2025	-	4,227	4,227
Carrying amount
At 31 October 2025	-	-	-

5	Investment properties

	2025 £
At 1 November	204,164
Additions	96,938
At 31 October	301,102

There has been no valuation of investment property by an independent valuer.

6

Debtors

Current	2025 £	2024 £
Prepayments	587	497
Other debtors	-	86,800
	587	87,297

Restore PVCu Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025 (continued)

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	1,139	22,953
Accruals and deferred income	1,315	700
Other creditors	143,254	106,721
	145,708	130,374

8	Related party transactions

Summary of transactions with all entities with joint control or significant interest

At the year end date the company had a loan totalling £139,326 due to a company where one of the directors has significant control. This loan is interest free and repayable on demand.