PartridgesUK Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 06549421 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

PartridgesUK Ltd

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

5

DIRECTORS:

Mr M J Partridge

Mrs A Partridge

Mr R S Partridge

Mr J K Partridge

Mrs L J Treadgold

Miss H Partridge

SECRETARY:

Mrs A Partridge

REGISTERED OFFICE:

Eagle Avenue

Magnetic Park

Desborough

Northamptonshire

NN14 2WD

REGISTERED NUMBER:

06549421 (England and Wales)

ACCOUNTANTS:

CDA Accountancy

Unit 11/12 Hall Farm

Sywell Aerodrome

Sywell

Northamptonshire

NN6 0BN

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

5,974,415

5,174,345

5,974,415

5,174,345

CURRENT ASSETS

Stocks

2,500

Debtors

1,012,483

597,071

Cash at bank and in hand

3,158,519

2,172,392

4,173,502

2,771,963

CREDITORS

Amounts falling due within one year

1,277,305

1,303,390

NET CURRENT ASSETS

2,896,197

1,468,573

TOTAL ASSETS LESS CURRENT
LIABILITIES

8,870,612

6,642,918

CREDITORS

Amounts falling due after more than one
year

6

(1,331,593

)

(122,089

)

PROVISIONS FOR LIABILITIES

(411,377

)

(422,681

)

NET ASSETS

7,127,642

6,098,148

CAPITAL AND RESERVES

Called up share capital

8

7,000

Revaluation reserve

9

978,431

Retained earnings

6,142,211

5,112,717

SHAREHOLDERS' FUNDS

7,127,642

6,098,148

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 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.

All the members have consented to the preparation of an abridged Statement of Comprehensive Income and an abridged Balance Sheet for the year ended 30 November 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 13 August 2026 and were signed on its behalf by:

Mr M J Partridge - Director

Mrs A Partridge - Director

Mr R S Partridge - Director

Mrs L J Treadgold - Director

Mr J K Partridge - Director

1.	STATUTORY INFORMATION

PartridgesUK 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of three years.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

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

Financial instruments

The company is party to only basic financial instruments such as cash, trade debtors and creditors and loans. Instruments such as trade debtors and trade creditors are initially recognised at their transaction cost and reviewed at the year end for impairment. Debt instruments not repayable on demand or due within one year, such as bank loans, are measured at amortised cost using the effective interest rate.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 41 (2024 - 34 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 December 2024

and 30 November 2025

300,000

AMORTISATION

At 1 December 2024

and 30 November 2025

300,000

NET BOOK VALUE

At 30 November 2025

-

At 30 November 2024

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST OR VALUATION

At 1 December 2024

6,195,575

Additions

978,784

At 30 November 2025

7,174,359

DEPRECIATION

At 1 December 2024

1,021,230

Charge for year

178,714

At 30 November 2025

1,199,944

NET BOOK VALUE

At 30 November 2025

5,974,415

At 30 November 2024

5,174,345

Cost or valuation at 30 November 2025 is represented by:

Totals

£

Valuation in 2023

1,304,576

Cost

5,869,783

7,174,359

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

30.11.25

30.11.24

£

Cost

4,124,137

3,373,451

Freehold land and buildings were valued on an open market basis on 30 November 2025 by the directors. .

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST OR VALUATION

At 1 December 2024

248,616

Transfer to ownership

(93,810

)

At 30 November 2025

154,806

DEPRECIATION

At 1 December 2024

88,538

Charge for year

40,020

Transfer to ownership

(60,830

)

At 30 November 2025

67,728

NET BOOK VALUE

At 30 November 2025

87,078

At 30 November 2024

160,078

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE
YEARS

30.11.25

30.11.24

£

Repayable by instalments

Bank loans more 5 yr by instal

895,556

-

7.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

30.11.25

30.11.24

£

Net obligations repayable:

Within one year

28,599

46,169

Between one and five years

89,370

122,089

117,969

168,258

Non-cancellable

operating leases

30.11.25

30.11.24

£

Within one year

133,061

134,908

Between one and five years

60,836

108,237

193,897

243,145

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

1,501

A Ordinary

£1

1,501

1,500

B Ordinary

£1

1,500

C Ordinary

£1

1,500

833

D Ordinary

£1

833

E Ordinary

£1

833

F ordinary

£1

833

7,000

9.

RESERVES

Revaluation

reserve

£

At 1 December 2024

and 30 November 2025

978,431