REGISTERED NUMBER: 00586055 (England and Wales)

ABRIDGED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

A. PARGETTER & SON LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A J Pargetter

A R Pargetter

SECRETARY:

A J Pargetter

REGISTERED OFFICE:

City Mews

Lamb Street

Coventry

West Midlands

CV1 4AE

REGISTERED NUMBER:

00586055 (England and Wales)

FIXED ASSETS

Tangible assets

4

1,192,565

1,213,303

Investments

5

1,799

1,799

1,194,364

1,215,102

CURRENT ASSETS

Stocks

81,792

64,874

Debtors

182,783

153,912

Cash at bank and in hand

2,666,504

2,660,628

2,931,079

2,879,414

CREDITORS

Amounts falling due within one year

389,893

375,376

NET CURRENT ASSETS

2,541,186

2,504,038

TOTAL ASSETS LESS CURRENT LIABILITIES

3,735,550

3,719,140

CREDITORS

Amounts falling due after more than one year

(1,629,722

)

(1,649,406

)

PROVISIONS FOR LIABILITIES

(12,659

)

(10,824

)

NET ASSETS

2,093,169

2,058,910

CAPITAL AND RESERVES

Called up share capital

2,250

2,250

Capital redemption reserve

3,500

3,500

Retained earnings

2,087,419

2,053,160

SHAREHOLDERS' FUNDS

2,093,169

2,058,910

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 September 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 15 July 2026 and were signed on its behalf by:

A R Pargetter - Director

1.	STATUTORY INFORMATION

A. Pargetter & Son 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.

The principal accounting policies adopted in the preparation of the financial statements are set out below.

The company adopted FRS 102 in the current year and both the financial performance and financial position of the company in the prior year have remained unchanged as a result of the transition.

Turnover

Turnover represents net invoiced sales of services, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold buildings

-

2% on cost

Leasehold land and buildings

-

over the lease term

Improvements to properties

-

over the lease term

Plant, fixtures and fittings

-

12.5% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value. Cost is computed on a first in first out basis. Net realisable value is based on estimated selling price less the estimated cost of disposal.

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.

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 21 (2024 - 21 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 October 2024

3,582,285

Additions

67,623

Disposals

(24,556

)

At 30 September 2025

3,625,352

DEPRECIATION

At 1 October 2024

2,368,982

Charge for year

87,855

Eliminated on disposal

(24,050

)

At 30 September 2025

2,432,787

NET BOOK VALUE

At 30 September 2025

1,192,565

At 30 September 2024

1,213,303

5.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

At 1 October 2024

and 30 September 2025

1,799

NET BOOK VALUE

At 30 September 2025

1,799

At 30 September 2024

1,799

6.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due between one and two years:

Other loans - 1-2 years

1,629,722

1,649,406

7.	PENSION COMMITMENTS

At the year end date the pension contribution outstanding amounted to £3,014 (2024 - £2,669).