Company Registration No. 14641892 (England and Wales)
Pico Amp Engineering Ltd
Unaudited accounts
for the period from 1 February 2026 to 31 July 2026
Pico Amp Engineering Ltd
Unaudited accounts
Contents
Pico Amp Engineering Ltd
Company Information
for the period from 1 February 2026 to 31 July 2026
Directors
John Gregory
Joanne Gregory
Company Number
14641892 (England and Wales)
Registered Office
Venta House
9a Port Road, Maesglas Retail Park
Newport
NP20 2NS
Accountants
Evans Entwistle
Venta House
Maes-glas
Newport
NP20 2NS
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
Pico Amp Engineering Ltd
for the period from 1 February 2026 to 31 July 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Pico Amp Engineering Ltd for the period from 1 February 2026 to 31 July 2026 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
Our work has been undertaken in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com.
Evans Entwistle
Member in Practice
Venta House
Maes-glas
Newport
NP20 2NS
4 August 2026
Pico Amp Engineering Ltd
Statement of financial position
as at 31 July 2026
Cash at bank and in hand
36,936
12,383
Creditors: amounts falling due within one year
(30,015)
(6,382)
Net current assets
6,921
6,001
Total assets less current liabilities
6,921
33,385
Creditors: amounts falling due after more than one year
(7,167)
-
Provisions for liabilities
Net (liabilities)/assets
(246)
28,182
Called up share capital
2
2
Profit and loss account
(248)
28,180
Shareholders' funds
(246)
28,182
For the period ending 31 July 2026 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 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.
The members have agreed to the preparation of abridged accounts for the period in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 4 August 2026 and were signed on its behalf by
John Gregory
Director
Company Registration No. 14641892
Pico Amp Engineering Ltd
Notes to the Accounts
for the period from 1 February 2026 to 31 July 2026
Pico Amp Engineering Ltd is a private company, limited by shares, registered in England and Wales, registration number 14641892. The registered office is Venta House, 9a Port Road, Maesglas Retail Park, Newport, NP20 2NS.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10yrs straight-line
Pico Amp Engineering Ltd
Notes to the Accounts
for the period from 1 February 2026 to 31 July 2026
4
Tangible fixed assets
Total
Charge for the period
1,180
5
Deferred taxation
31/07/2026
31/01/2026
Accelerated capital allowances
-
5,203
Provision at start of period
5,203
-
(Credited)/charged to the profit and loss account
(5,203)
5,203
Provision at end of period
-
5,203
6
Share capital
31/07/2026
31/01/2026
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
7
Average number of employees
During the period the average number of employees was 2 (31/01/2026: 2).