REGISTERED NUMBER: 01268704 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

P.F.I. COLE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

P F I Cole

O N I Cole

SECRETARY:

REGISTERED OFFICE:

Whatcombe Estate

Whatcombe

Wantage

Oxfordshire

OX12 9NW

REGISTERED NUMBER:

01268704 (England and Wales)

ACCOUNTANTS:

Tayler Bradshaw

Cambridge House

16 High Street

Saffron Walden

Essex

CB10 1AX

FIXED ASSETS

Tangible assets

4

1,802,254

1,899,002

CURRENT ASSETS

Stocks

220,400

157,320

Debtors

5

336,864

344,295

Cash at bank and in hand

16,402

166,971

573,666

668,586

CREDITORS

Amounts falling due within one year

6

416,382

172,579

NET CURRENT ASSETS

157,284

496,007

TOTAL ASSETS LESS CURRENT LIABILITIES

1,959,538

2,395,009

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Capital redemption reserve

111

111

Retained earnings

1,958,427

2,393,898

SHAREHOLDERS' FUNDS

1,959,538

2,395,009

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 August 2026 and were signed on its behalf by:

P F I Cole - Director

1.	STATUTORY INFORMATION

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

Tangible fixed assets

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

Land and buildings

-

2% on cost

Plant and machinery etc

-

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2025 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 February 2025

3,228,813

592,880

3,821,693

Additions

-

1,900

1,900

At 31 January 2026

3,228,813

594,780

3,823,593

DEPRECIATION

At 1 February 2025

1,465,626

457,065

1,922,691

Charge for year

64,576

34,072

98,648

At 31 January 2026

1,530,202

491,137

2,021,339

NET BOOK VALUE

At 31 January 2026

1,698,611

103,643

1,802,254

At 31 January 2025

1,763,187

135,815

1,899,002

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/1/26

31/1/25

£

£

Trade debtors

288,064

232,555

Other debtors

48,800

111,740

336,864

344,295

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/1/26

31/1/25

£

£

Trade creditors

112,793

90,342

Taxation and social security

76,923

56,829

Other creditors

226,666

25,408

416,382

172,579