Company registration number 08071872 (England and Wales)
Parkcity Multitrade Limited
Unaudited Financial Statements
For the year ended 31 May 2026
Parkcity Multitrade Limited
Company Information
Directors
Mrs V Williams
M Davies
Company number
08071872
Registered office
Unit 10 New Vision Business Park
Glascoed Road
St Asaph
Denbighshire
Wales
Accountants
DJH Wirral & Chester Limited
1 Abbots Quay
Monks Ferry
Birkenhead
Wirral
CH41 5LH
Parkcity Multitrade Limited
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 6
Parkcity Multitrade Limited
Statement Of Financial Position
As at 31 May 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
737,754
758,854
Investment property
4
144,503
410,626
882,257
1,169,480
Current assets
Stocks
1,339,907
1,392,813
Debtors
5
830,163
486,093
Cash at bank and in hand
3,177,634
3,081,119
5,347,704
4,960,025
Creditors: amounts falling due within one year
6
(857,363)
(1,050,431)
Net current assets
4,490,341
3,909,594
Total assets less current liabilities
5,372,598
5,079,074
Creditors: amounts falling due after more than one year
7
(22,253)
(19,711)
Net assets
5,350,345
5,059,363
Capital and reserves
Called up share capital
101
101
Profit and loss reserves
5,350,244
5,059,262
Total equity
5,350,345
5,059,363
Parkcity Multitrade Limited
Statement Of Financial Position (continued)
As at 31 May 2026
- 2 -

For the financial year ended 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 21 August 2026 and are signed on its behalf by:
Mrs V Williams
Director
Company registration number 08071872 (England and Wales)
Parkcity Multitrade Limited
Notes to the financial statements
For the year ended 31 May 2026
- 3 -
1
Accounting policies
Company information

Parkcity Multitrade Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 10 New Vision Business Park, Glascoed Road, St Asaph, Denbighshire, Wales.

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

1.1
Basis of preparation

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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Revenue

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

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

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

Leasehold improvements
15% on reducing balance
Plant and equipment
15% on reducing balance
Fixtures and fittings
15% on reducing balance
Computers
25% on cost
Motor vehicles
25% on reducing balance
1.4
Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

1.5
Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing work in progress to their present location and condition.

1.6
Financial instruments

Trade creditors and directors loan (being repayable on demand) are measured at the undiscounted amount of cash or other consideration expected to be paid or received.

Parkcity Multitrade Limited
Notes to the financial statements (continued)
For the year ended 31 May 2026
1
Accounting policies
(Continued)
- 4 -
1.7
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

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.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.8
Leases
As lessee

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

As lessor

When the company acts as a lessor, a lease is classified as a finance lease whenever it transfers substantially all the risks and rewards of ownership of the underlying asset to the lessee, either at the end of the lease term or for the major part of the economic life of the asset. All other leases are classified as operating leases. If an arrangement contains both lease and non-lease components, the company allocates the consideration in the contract to the two elements.

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

Parkcity Multitrade Limited
Notes to the financial statements (continued)
For the year ended 31 May 2026
- 5 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
56
46
3
Tangible fixed assets
Leasehold improvements
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
£
Cost
At 1 June 2025
17,265
133,548
16,236
30,396
1,268,405
1,465,850
Additions
-
0
13,227
-
0
-
0
125,835
139,062
Disposals
-
0
-
0
-
0
-
0
(69,000)
(69,000)
At 31 May 2026
17,265
146,775
16,236
30,396
1,325,240
1,535,912
Depreciation and impairment
At 1 June 2025
11,195
69,437
9,830
28,331
588,203
706,996
Depreciation charged in the year
912
11,592
960
1,032
116,556
131,052
Eliminated in respect of disposals
-
0
-
0
-
0
-
0
(39,890)
(39,890)
At 31 May 2026
12,107
81,029
10,790
29,363
664,869
798,158
Carrying amount
At 31 May 2026
5,158
65,746
5,446
1,033
660,371
737,754
At 31 May 2025
6,070
64,111
6,406
2,065
680,202
758,854
4
Investment property
2026
£
Fair value
At 1 June 2025
410,626
Disposals
(266,123)
At 31 May 2026
144,503
Parkcity Multitrade Limited
Notes to the financial statements (continued)
For the year ended 31 May 2026
- 6 -
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
821,934
478,031
Amounts owed by group undertakings
992
842
Other debtors
7,237
7,220
830,163
486,093
6
Creditors: amounts falling due within one year
2026
2025
£
£
Obligations under finance leases
18,533
16,309
Trade creditors
321,055
337,324
Corporation tax
48,273
251,845
Other taxation and social security
444,867
441,155
Other creditors
21,635
798
Accruals and deferred income
3,000
3,000
857,363
1,050,431
7
Creditors: amounts falling due after more than one year
2026
2025
Notes
£
£
Obligations under finance leases
22,253
19,711
8
Related party transactions

As of 31 May 202 6 the company is owed £992 (202 5 - £842) from Parkcity Painting Limited, a company of which Vanessa Williams and Matthew Davies are also directors.

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