Company No: 07961089 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	1,168,329		1,264,027
Investment property	4	312,132		312,132
Investments	5	175,100		175,100
		1,655,561		1,751,259
Current assets
Stocks		55,894		69,920
Debtors	6	1,975,557		1,814,795
Cash at bank and in hand		20,965		16,843
		2,052,416		1,901,558
Creditors: amounts falling due within one year	7	( 165,852)		( 213,788)
Net current assets		1,886,564		1,687,770
Total assets less current liabilities		3,542,125		3,439,029
Creditors: amounts falling due after more than one year	8	( 98,762)		( 124,036)
Provision for liabilities		( 154,183)		( 184,244)
Accruals and deferred income		( 2,175)		( 2,100)
Net assets		3,287,005		3,128,649
Capital and reserves
Called-up share capital		100		100
Profit and loss account		3,286,905		3,128,549
Total shareholders' funds		3,287,005		3,128,649

For the financial year ending 31 May 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of PEGGA Holdings Limited (registered number: 07961089) were approved and authorised for issue by the Board of Directors on 15 September 2026. They were signed on its behalf by:

P T Govier Director

P F Govier Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

PEGGA Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Global Park, Station Road, Bampton, EX16 9NG, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for hire of machinery and equipment, management charges, and other goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date. Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax
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 financial statements. 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 tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date that are expected to apply when the timing differences reverse. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax liabilities are presented within provisions for liabilities on the balance sheet.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	50 years straight line
Plant and machinery	10 years straight line
Vehicles	25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Profit and Loss Account over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Fixed asset investments

Investments are measured at cost less impairment.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	3		4

3. Tangible assets

	Land and buildings		Plant and machinery		Vehicles		Total
	£		£		£		£
Cost
At 01 June 2025	531,970		1,098,046		298,309		1,928,325
Additions	0		18,450		37,100		55,550
Disposals	0		( 16,250)		( 69,343)		( 85,593)
At 31 May 2026	531,970		1,100,246		266,066		1,898,282
Accumulated depreciation
At 01 June 2025	4,921		465,297		194,080		664,298
Charge for the financial year	4,921		99,489		25,368		129,778
Disposals	0		( 14,300)		( 49,823)		( 64,123)
At 31 May 2026	9,842		550,486		169,625		729,953
Net book value
At 31 May 2026	522,128		549,760		96,441		1,168,329
At 31 May 2025	527,049		632,749		104,229		1,264,027

4. Investment property

	Investment property
	£
Valuation
As at 01 June 2025	312,132
As at 31 May 2026	312,132

Valuation

Investment properties, which are all freehold, were revalued to fair value at 31 May 2026, based on a valuation undertaken by the directors. The directors believe that cost is a reasonable estimate for determining fair value,

5. Fixed asset investments

Investments in subsidiaries

	2026
	£
Cost
At 01 June 2025	175,100
At 31 May 2026	175,100
Carrying value at 31 May 2026	175,100
Carrying value at 31 May 2025	175,100

6. Debtors

	2026		2025
	£		£
Trade debtors	12,554		7,941
Amounts owed by own subsidiaries	769,947		933,401
Amounts owed by associates	3,296		3,296
Other debtors	1,189,760		870,157
	1,975,557		1,814,795

7. Creditors: amounts falling due within one year

	2026		2025
	£		£
Bank loans and overdrafts (secured)	8,984		6,826
Trade creditors	14,372		27,288
Taxation and social security	60,543		66,654
Obligations under finance leases and hire purchase contracts (secured)	27,181		112,926
Other creditors	54,772		94
	165,852		213,788

Bank loans are secured by a fixed and floating charge on the assets held by the company.
Obligations under finance leases and hire purchase contracts are secured against the assets to which they relate.

8. Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Bank loans (secured)	98,762		110,164
Obligations under finance leases and hire purchase contracts (secured)	0		13,872
	98,762		124,036

Bank loans are secured by a fixed and floating charge on the assets held by the company.
Obligations under finance leases and hire purchase contracts are secured against the assets to which they relate.

Amounts repayable after more than 5 years are included in creditors falling due over one year:

	2026		2025
	£		£
Bank loans (secured)	( 60,419)		79,090

Bank loans are secured by a fixed and floating charge on the assets held by the company.

9. Related party transactions

Transactions with the entity's directors

At 1 June 2025 the balance owed from the directors was £174,476. During the year, the company made advances to directors amounting to £384,162 and received repayments of £363,094 leaving a balance due from a director of £195,544.

At 1 June 2024 the balance owed from the directors was £112,986. During the year, the company made advances to directors amounting to £248,724 and received repayments of £187,234 leaving a balance due from the directors of £174,476.

The Directors' loan accounts are repayable on demand and interest has been charged on overdrawn balances exceeding £10,000 at the official HMRC rates.