REGISTERED NUMBER: 05786596 (England and Wales)

Financial Statements for the Year Ended 30 April 2026

for

Passingham Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

R A Passingham

J G Passingham

A W Passingham

SECRETARY:

REGISTERED OFFICE:

Unit 12-13 Claremont Buildings

Old Clatterbridge Road

Wirral

Merseyside

CH63 4JB

REGISTERED NUMBER:

05786596 (England and Wales)

ACCOUNTANTS:

Lerman Quaile

1 Mortimer Street

Birkenhead

Merseyside

CH41 5EU

FIXED ASSETS

Tangible assets

4

66,336

38,840

CURRENT ASSETS

Stocks

4,000

4,000

Cash at bank and in hand

137,416

184,510

141,416

188,510

CREDITORS

Amounts falling due within one year

5

92,261

83,537

NET CURRENT ASSETS

49,155

104,973

TOTAL ASSETS LESS CURRENT LIABILITIES

115,491

143,813

CAPITAL AND RESERVES

Called up share capital

7

7

Retained earnings

115,484

143,806

SHAREHOLDERS' FUNDS

115,491

143,813

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 8 July 2026 and were signed on its behalf by:

J G Passingham - Director

A W Passingham - Director

1.	STATUTORY INFORMATION

Passingham 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.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

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

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 9 (2025 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 May 2025

2,833

81,157

83,990

Additions

-

49,608

49,608

At 30 April 2026

2,833

130,765

133,598

DEPRECIATION

At 1 May 2025

2,833

42,317

45,150

Charge for year

-

22,112

22,112

At 30 April 2026

2,833

64,429

67,262

NET BOOK VALUE

At 30 April 2026

-

66,336

66,336

At 30 April 2025

-

38,840

38,840

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Hire purchase contracts

31,471

5,622

Trade creditors

27,029

24,825

Taxation and social security

32,110

51,439

Other creditors

1,651

1,651

92,261

83,537