Pertwee Park Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 04639922

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		4,518,082		4,526,485

			4,518,082		4,526,485
CURRENT ASSETS
Stocks	5	60,386		60,386
Debtors	6	17,180		18,940
Cash at bank and in hand		192,489		50,424

		270,055		129,750
Creditors: Amounts Falling Due Within One Year	7	(99,344 )		(119,337 )

NET CURRENT ASSETS (LIABILITIES)			170,711		10,413

TOTAL ASSETS LESS CURRENT LIABILITIES			4,688,793		4,536,898

Creditors: Amounts Falling Due After More Than One Year	8		(4,244,523 )		(4,198,783 )

NET ASSETS			444,270		338,115

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			444,170		338,015

SHAREHOLDERS' FUNDS			444,270		338,115

Page 1

Page 2

Pertwee Park Limited

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 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.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Miss Christine Evans

Director

21/05/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Pertwee Park Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04639922 . The registered office is Old Thurlow, Golf Road, Felixstowe, Suffolk, IP11 7NB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	N/A
Fixtures & Fittings	33% Straight Line

At each balance sheet date, the company reviews the carrying amount of it's tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

Page 3

Page 4

Pertwee Park Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.6. Provisions

Provisions are made when an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Land & Property
	Freehold	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 February 2025	4,512,479	26,966	4,539,445

As at 31 January 2026	4,512,479	26,966	4,539,445

Depreciation
As at 1 February 2025	-	12,960	12,960
Provided during the period	-	8,403	8,403

As at 31 January 2026	-	21,363	21,363

Net Book Value
As at 31 January 2026	4,512,479	5,603	4,518,082

As at 1 February 2025	4,512,479	14,006	4,526,485

5. Stocks

	2026	2025
	£	£
Work in progress	60,386	60,386

Page 4

Page 5

Pertwee Park Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	7,902	7,403
Other debtors	9,278	11,537

	17,180	18,940

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	5,456	36,132
Bank loans and overdrafts	41,023	-
Other creditors	46,996	75,764
Taxation and social security	5,869	7,441

	99,344	119,337

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	3,000,000	-
Other loans	1,244,523	4,198,783

	4,244,523	4,198,783

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

10. Reserves

	Profit and Loss Account
	£
As at 1 February 2025	338,015
Profit for the year and total comprehensive income	106,155

As at 31 January 2026	444,170

Profit and Loss Account - Includes all current and prior period retained profits and losses.

Page 5