REGISTERED NUMBER: 11844620 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

FOR

PAUL DERRY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M Derry

Mrs C M Derry

REGISTERED OFFICE:

1 Darwin Court

Darwin Drive

Sherwood Energy Village

New Ollerton Newark

Nottinghamshire

NG22 9FE

REGISTERED NUMBER:

11844620 (England and Wales)

ACCOUNTANTS:

Langham Carter

1 Darwin Court Darwin Drive

Sherwood Energy Village

New Ollerton

Newark

Nottinghamshire

NG22 9FE

FIXED ASSETS

57,106

Tangible assets

4

48,656

CURRENT ASSETS

52,126

Stocks

45,454

175,773

Debtors

5

199,647

134,781

Cash at bank

46,408

362,680

291,509

CREDITORS

211,335

Amounts falling due within one year

6

176,193

151,345

NET CURRENT ASSETS

115,316

208,451

TOTAL ASSETS LESS CURRENT LIABILITIES

163,972

RESERVES

208,451

Retained earnings

163,972

208,451

163,972

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 29 July 2026 and were signed on its behalf by:

Mrs C M Derry - Director

1.	STATUTORY INFORMATION

Paul Derry 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.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

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.

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 10 (2025 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

Totals

machinery

fittings

vehicles

equipment

£

£

£

£

£

COST

At 1 May 2025

136,612

440

950

134,772

450

Additions

23,216

-

-

23,216

-

Disposals

(27,907

)

-

-

(27,907

)

-

At 30 April 2026

131,921

440

950

130,081

450

DEPRECIATION

At 1 May 2025

79,506

274

635

78,147

450

Charge for year

21,294

25

47

21,222

-

Eliminated on disposal

(17,535

)

-

-

(17,535

)

-

At 30 April 2026

83,265

299

682

81,834

450

NET BOOK VALUE

At 30 April 2026

48,656

141

268

48,247

-

At 30 April 2025

57,106

166

315

56,625

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

182,287

155,770

Other debtors

17,360

20,003

199,647

175,773

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans and overdrafts

53,358

29,409

Hire purchase contracts

27,425

21,298

Trade creditors

47,361

95,415

Taxation and social security

25,646

51,929

Other creditors

22,403

13,284

176,193

211,335