REGISTERED NUMBER: 06408260 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2026

FOR

PETERSEN PARTNERSHIP LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C Petersen

REGISTERED OFFICE:

Hafod Wen, Cae Rex

Llanblethian

Cowbridge

Vale Of Glamorgan

CF71 7JS

REGISTERED NUMBER:

06408260 (England and Wales)

ACCOUNTANTS:

DAVID WRIGHT ACCOUNTANTS LIMITED

Unit 10

Bridgend Business Park

Bennett Street

Bridgend

Glamorgan

CF31 3SH

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

57,888

30,087

57,888

30,087

CURRENT ASSETS

Debtors

6

-

20,650

Investments

7

206,140

100,000

Cash at bank

137,378

184,472

343,518

305,122

CREDITORS

Amounts falling due within one year

8

60,886

51,000

NET CURRENT ASSETS

282,632

254,122

TOTAL ASSETS LESS CURRENT LIABILITIES

340,520

284,209

PROVISIONS FOR LIABILITIES

1,785

7,522

NET ASSETS

338,735

276,687

CAPITAL AND RESERVES

Called up share capital

101

101

Revaluation reserve

9

60,000

60,000

Retained earnings

278,634

216,586

338,735

276,687

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 19 August 2026 and were signed by:

C Petersen - Director

1.	STATUTORY INFORMATION

Petersen Partnership 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of ten years.

Goodwill arising on the transfer from sole trader to the limited company has been fully amortised.

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

-

33% on cost and 15% on cost

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

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 2 (2025 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 July 2025

and 30 June 2026

265,500

AMORTISATION

At 1 July 2025

and 30 June 2026

265,500

NET BOOK VALUE

At 30 June 2026

-

At 30 June 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 July 2025

22,195

34,451

56,646

Additions

50,750

1,542

52,292

Disposals

(22,195

)

-

(22,195

)

At 30 June 2026

50,750

35,993

86,743

DEPRECIATION

At 1 July 2025

-

26,559

26,559

Charge for year

-

2,296

2,296

At 30 June 2026

-

28,855

28,855

NET BOOK VALUE

At 30 June 2026

50,750

7,138

57,888

At 30 June 2025

22,195

7,892

30,087

6.

DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30/6/26

30/6/25

£

£

Other debtors

-

20,650

7.	CURRENT ASSET INVESTMENTS

30/6/26

30/6/25

£

£

Listed investments

206,140

100,000

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/6/26

30/6/25

£

£

Taxation and social security

59,486

49,390

Other creditors

1,400

1,610

60,886

51,000

9.

RESERVES

Revaluation

reserve

£

At 1 July 2025

and 30 June 2026

60,000