P & T (UK) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 05786043 (England and Wales)

Financial Statements for the Year Ended 31 May 2026

for

P & T (UK) Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTORS:

Mr Parminder Singh

Mr Talvinder Singh

SECRETARY:

Mr Talvinder Singh

REGISTERED OFFICE:

Bridge House

9-13 Holbrook Lane

Coventry

West Midlands

CV6 4AD

BUSINESS ADDRESS:

33-35 Morrell Street

Maltby

Rotherham

South Yorkshire

S66 7LJ

REGISTERED NUMBER:

05786043 (England and Wales)

ACCOUNTANTS:

Sterling Accounting Services Limited

Bridge House

9-13 Holbrook Lane

Coventry

CV6 4AD

FIXED ASSETS

Intangible assets

4

32,500

Property, plant and equipment

5

8,120

10,150

40,620

42,650

CURRENT ASSETS

Inventories

43,938

42,587

Debtors

6

8,881

3,789

Cash at bank and in hand

7,243

8,346

60,062

54,722

CREDITORS

Amounts falling due within one year

7

89,331

69,018

NET CURRENT LIABILITIES

(29,269

)

(14,296

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

11,351

28,354

CREDITORS

Amounts falling due after more than one
year

8

-

10,028

NET ASSETS

11,351

18,326

CAPITAL AND RESERVES

Called up share capital

9

2

Retained earnings

11,349

18,324

SHAREHOLDERS' FUNDS

11,351

18,326

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 August 2026 and were signed on its behalf by:

Mr Talvinder Singh - Director

1.	STATUTORY INFORMATION

P & T (UK) Limited 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.

Turnover

Turnover represents net sales of goods, excluding value added tax.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery etc

-

20% on reducing balance

Stocks

Inventories 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 2 (2025 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 June 2025

and 31 May 2026

32,500

NET BOOK VALUE

At 31 May 2026

32,500

At 31 May 2025

32,500

5.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 June 2025

and 31 May 2026

28,490

DEPRECIATION

At 1 June 2025

18,340

Charge for year

2,030

At 31 May 2026

20,370

NET BOOK VALUE

At 31 May 2026

8,120

At 31 May 2025

10,150

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

Trade debtors

8,810

3,789

Other debtors

71

-

8,881

3,789

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

Trade creditors

900

21,129

Taxation and social security

14,268

10,774

Other creditors

74,163

37,115

89,331

69,018

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR

31.5.26

31.5.25

£

Bank loans

-

10,028

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.5.26

31.5.25

value:

£

2

Ordinary

£1

2

10.	RELATED PARTY DISCLOSURES

During the year, the company has paid rent of £16,800 (2025 : £16,800) in respect of the business property owned by the directors.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 31 May 2026 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Sterling Accounting Services Limited

Bridge House

9-13 Holbrook Lane

Coventry

CV6 4AD

Date: .............................................