PEBBLES BEXHILL LTD


Directors	DOBBS, Kirsty Susan
	DOBBS, Michael James


Registered Address	2 Marina Court Avenue
	Bexhill-On-Sea
	TN40 1BN


Registered Number	12727376 (England and Wales)

Balance Sheet as at
31 July 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Intangible assets	3		49,339		60,049
Tangible assets	4		60,785		71,407
			110,124		131,456
Current assets
Debtors		21,613		10,400
Cash at bank and on hand		142,536		112,878
		164,149		123,278
Creditors amounts falling due within one year		(168,502)		(184,524)
Net current assets (liabilities)			(4,353)		(61,246)
Total assets less current liabilities			105,771		70,210
Net assets			105,771		70,210
Capital and reserves
Called up share capital			100		100
Profit and loss account			105,671		70,110
Shareholders' funds			105,771		70,210

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 10 September 2026, and are signed on its behalf by:

DOBBS, Michael James
Director
Registered Company No. 12727376

PEBBLES BEXHILL LTD

Notes to the Financial Statements
for the year ended 31 July 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

2.	Average number of employees


		2026		2025
	Average number of employees during the year	24		25

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 August 25	97,129
	At 31 July 26	97,129
	Amortisation and impairment
	At 01 August 25	37,080
	Charge for year	10,710
	At 31 July 26	47,790
	Net book value
	At 31 July 26	49,339
	At 31 July 25	60,049

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 August 25	99,316
	Additions	4,197
	At 31 July 26	103,513
	Depreciation and impairment
	At 01 August 25	27,909
	Charge for year	14,819
	At 31 July 26	42,728
	Net book value
	At 31 July 26	60,785
	At 31 July 25	71,407