ACCOUNTS - Final Accounts preparation

Company registration number: 09280385

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 OCTOBER 2025

	PEGDEN CONSTRUCTION LIMITED


PEGDEN CONSTRUCTION LIMITED

COMPANY INFORMATION

Director	T Windget


Registered number	09280385


Registered office	4th Floor
	95 Gresham Street
	London
	EC2V 7AB


Accountants	Menzies LLP
	Chartered Accountants
	4th Floor
	95 Gresham Street
	London
	EC2V 7AB


PEGDEN CONSTRUCTION LIMITED

CONTENTS

	Page
Statement of financial position	1 - 2
Notes to the financial statements	3 - 4


PEGDEN CONSTRUCTION LIMITED REGISTERED NUMBER:09280385

STATEMENT OF FINANCIAL POSITION

AS AT 31 OCTOBER 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	22,275		23,781
Bank and cash balances		62,856		56,278
		85,131		80,059
Creditors: amounts falling due within one year	5	(80,266)		(50,275)
Net current assets			4,865		29,784
Total assets less current liabilities			4,865		29,784

Net assets			4,865		29,784

Capital and reserves
Called up share capital	1	1
Profit and loss account	4,864	29,783
	4,865	29,784

Page 1


PEGDEN CONSTRUCTION LIMITED REGISTERED NUMBER:09280385

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 OCTOBER 2025

The director considers 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 director acknowledges his 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 income and retained earnings 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 by:

T Windget

Director

Date: 31 July 2026

The notes on pages 3 to 4 form part of these financial statements.

Page 2


PEGDEN CONSTRUCTION LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1.	General information

Pegden Construction Limited is private company, limited by shares, registered in England and Wales. The company's registered number is 09280385 and registered office address is 4th Floor, 95 Gresham Street, London, EC2V 7AB.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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

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 generated by providing construction services and measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.4

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 reporting date in the countries where the Company operates and generates income.

2.5

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

2.6

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 3


PEGDEN CONSTRUCTION LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 2).

Debtors

					2025	2024
					£	£


Other debtors	22,275	23,781
	22,275	23,781

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

Trade creditors	35,910	16,928
Corporation tax	22,454	26,772
Other taxation and social security	15,015	-
Other creditors	2,637	2,325
Accruals and deferred income	4,250	4,250
	80,266	50,275

Page 4