REGISTERED NUMBER: 06751900 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Pellys Transport & Regulatory Services

Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R P Pelly

R D V Pelly

SECRETARY:

D Pelly

REGISTERED OFFICE:

No. 4 The Exchange

9 Station Road

Stansted Mountfitchet

Essex

CM24 8BE

REGISTERED NUMBER:

06751900 (England and Wales)

ACCOUNTANTS:

HSA & Co

Chartered Accountants

Lewis House

Great Chesterford Court

Great Chesterford

Essex

CB10 1PF

FIXED ASSETS

Tangible assets

4

25,189

31,443

CURRENT ASSETS

Debtors

5

66,093

94,991

Investments

6

129,558

154,718

Cash at bank and in hand

158,169

397,609

353,820

647,318

CREDITORS

Amounts falling due within one year

7

78,345

234,508

NET CURRENT ASSETS

275,475

412,810

TOTAL ASSETS LESS CURRENT LIABILITIES

300,664

444,253

CREDITORS

Amounts falling due after more than one year

8

-

6,716

NET ASSETS

300,664

437,537

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

300,564

437,437

SHAREHOLDERS' FUNDS

300,664

437,537

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 14 August 2026 and were signed on its behalf by:

R P Pelly - Director

1.	STATUTORY INFORMATION

Pellys Transport & Regulatory Services 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 and revenue recognition

Revenue from the rendering of services is only recognised when the outcome of a transaction can be estimated reliably and is then recognised according to the stage of completion of the transaction at the end of the reporting period.

Tangible fixed assets

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

Improvements to property

-

over the remaining life of the lease

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Current asset investments

When listed investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are recognised initially, they are measured at the transaction price.

These investments are subsequently measured at fair value with changes in fair value recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

Financial instruments

Financial assets and liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.

Trade debtors and creditors are classed as basic financial instruments and are initially measured at transaction price.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and short-term deposits with an original maturity date of three months or less.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Motor

Computer

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

37,577

85,738

92,452

68,256

284,023

Additions

-

1,634

-

-

1,634

At 31 March 2026

37,577

87,372

92,452

68,256

285,657

DEPRECIATION

At 1 April 2025

37,577

66,486

83,716

64,801

252,580

Charge for year

-

3,133

2,184

2,571

7,888

At 31 March 2026

37,577

69,619

85,900

67,372

260,468

NET BOOK VALUE

At 31 March 2026

-

17,753

6,552

884

25,189

At 31 March 2025

-

19,252

8,736

3,455

31,443

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

21,535

17,670

Amounts recoverable on contract

25,079

38,188

Other debtors

19,479

39,133

66,093

94,991

6.	CURRENT ASSET INVESTMENTS

2026

2025

£

£

Listed investments

129,558

154,718

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

7,033

10,648

Trade creditors

1,109

2,690

Taxation and social security

38,132

109,359

Other creditors

32,071

111,811

78,345

234,508

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

6,716

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

10.	RELATED PARTY DISCLOSURES

Included within other debtors is a balance of £877 owed by a director, this was repaid after the year end.