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Registration number: 09202405

Pinkham Equine Limited

Contents

Abridged Balance Sheet	1 to 2
Notes to the Unaudited Abridged Financial Statements	3 to 5

Pinkham Equine Limited

(Registration number: 09202405)
Abridged Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	416	5,833
Tangible assets	5	132,459	128,208
		132,875	134,041
Current assets
Stocks		45,032	40,162
Debtors		249,271	129,475
Cash at bank and in hand		128,706	267,382
		423,009	437,019
Creditors: Amounts falling due within one year		(413,656)	(331,711)
Net current assets		9,353	105,308
Total assets less current liabilities		142,228	239,349
Provisions for liabilities		(33,005)	(31,913)
Net assets		109,223	207,436
Capital and reserves
Called up share capital		100	100
Profit and loss account		109,123	207,336
Total equity		109,223	207,436

Pinkham Equine Limited

(Registration number: 09202405)
Abridged Balance Sheet as at 31 December 2025

For the financial period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the Board on 11 August 2026 and signed on its behalf by:
 

Mr C Pinkham

Director

Mr R M Bristow

Director

Pinkham Equine Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 1 December 2024 to 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Home Farm Offices
Home Farm Road
Wilton
Salisbury
SP2 8PJ

These financial statements were authorised for issue by the Board on 11 August 2026.

2	Accounting policies

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Disclosure of long or short period

The accounting year has been extended to be a 13 month period. This is because the company has been sold after the financial year and the year end has been changed to be in line with the group.

Revenue recognition

Turnover represents the amounts, excluding value added tax, derived from the provision of goods and services to customers during the year.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Pinkham Equine Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 1 December 2024 to 31 December 2025

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	25% reducing balance
Motor vehicles	25% reducing balance

Goodwill

Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	10% straight line

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 10 (2024 - 12).

4	Intangible assets

	Total £
Cost or valuation
At 1 December 2024	50,000
At 31 December 2025	50,000
Amortisation
At 1 December 2024	44,167
Amortisation charge	5,417
At 31 December 2025	49,584
Carrying amount
At 31 December 2025	416
At 30 November 2024	5,833

Pinkham Equine Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 1 December 2024 to 31 December 2025

5	Tangible assets

	Total £
Cost or valuation
At 1 December 2024	345,765
Additions	65,373
Disposals	(46,475)
At 31 December 2025	364,663
Depreciation
At 1 December 2024	217,558
Charge for the period	49,200
Eliminated on disposal	(34,554)
At 31 December 2025	232,204
Carrying amount
At 31 December 2025	132,459
At 30 November 2024	128,208

6	Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £47,125 (2024 - £61,750).

7	Non adjusting events after the financial period

On 25 November 2025 100% of the share capital was acquired by Altano UK Limited.