REGISTERED NUMBER: 12636038 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

CHARLES PITON (LONDON & KENT) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

B Foster

Mrs H Foster

W H P Charles

Mrs R C H Charles

Miss O S M Charles

REGISTERED OFFICE:

100 Church Street

Brighton

East Sussex

BN1 1UJ

REGISTERED NUMBER:

12636038 (England and Wales)

ACCOUNTANTS:

Paddenburg & Co Limited

100 Church Street

Brighton

East Sussex

BN1 1UJ

FIXED ASSETS

Intangible assets

4

-

5,250

Tangible assets

5

164,391

166,197

164,391

171,447

CURRENT ASSETS

Debtors

6

385,661

384,079

Cash at bank and in hand

84,445

232,524

470,106

616,603

CREDITORS

Amounts falling due within one year

7

519,472

593,273

NET CURRENT (LIABILITIES)/ASSETS

(49,366

)

23,330

TOTAL ASSETS LESS CURRENT LIABILITIES

115,025

194,777

CREDITORS

Amounts falling due after more than one year

8

(39,713

)

(63,680

)

PROVISIONS FOR LIABILITIES

9

(41,098

)

(41,549

)

NET ASSETS

34,214

89,548

CAPITAL AND RESERVES

Called up share capital

165

165

Retained earnings

34,049

89,383

SHAREHOLDERS' FUNDS

34,214

89,548

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 24 July 2026 and were signed on its behalf by:

W H P Charles - Director

B Foster - Director

Mrs H Foster - Director

1.	STATUTORY INFORMATION

Charles Piton (London & Kent) 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2020, has been amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 14 (2024 - 13 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

45,000

AMORTISATION

At 1 January 2025

39,750

Amortisation for year

5,250

At 31 December 2025

45,000

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

5,250

5.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

-

147,577

153,637

2,072

303,286

Additions

26,163

2,333

12,635

501

41,632

At 31 December 2025

26,163

149,910

166,272

2,573

344,918

DEPRECIATION

At 1 January 2025

-

71,889

64,496

704

137,089

Charge for year

817

19,341

22,764

516

43,438

At 31 December 2025

817

91,230

87,260

1,220

180,527

NET BOOK VALUE

At 31 December 2025

25,346

58,680

79,012

1,353

164,391

At 31 December 2024

-

75,688

89,141

1,368

166,197

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 January 2025

40,297

132,714

173,011

Additions

-

12,635

12,635

At 31 December 2025

40,297

145,349

185,646

DEPRECIATION

At 1 January 2025

22,428

49,798

72,226

Charge for year

4,467

21,208

25,675

At 31 December 2025

26,895

71,006

97,901

NET BOOK VALUE

At 31 December 2025

13,402

74,343

87,745

At 31 December 2024

17,869

82,916

100,785

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

190,568

200,384

Other debtors

185,914

181,541

Directors' loan accounts

-

600

Prepayments

9,179

1,554

385,661

384,079

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

35,014

33,155

Trade creditors

64,536

104,854

Tax

43,876

61,936

Social security and other taxes

15,421

12,884

VAT

94,716

44,099

Charles Piton Limited

27,976

101,016

Pension control

-

2,926

Jaco Property Ltd

173,985

140,227

Directors' loan accounts

13,179

-

Accrued expenses

50,769

92,176

519,472

593,273

The inter-company loans to Charles Piton Limited and Jaco Property Ltd are unsecured, interest-free and repayable on demand.

W H P Charles is the director and controlling shareholder of both companies.

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

39,713

63,680

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

41,098

41,549

Deferred

tax

£

Balance at 1 January 2025

41,549

Accelerated capital allowances

(451

)

Balance at 31 December 2025

41,098

10.	RELATED PARTY DISCLOSURES

In the year under review, the company purchased services totalling £81,600 (2024: £87,694) from

Carter Revivals Limited.

Both companies are under the control of W H P Charles and transactions occurred on normal commercial terms.

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is W H P Charles.