REGISTERED NUMBER: 00617295 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Peter J.Perkins & Co.Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R J Perkins

N.J.N. Perkins

Mrs L Perkins

SECRETARY:

R J Perkins

REGISTERED OFFICE:

Hendre Farm

Fishguard Road

NEWPORT

Pembrokeshire

SA42 0UF

REGISTERED NUMBER:

00617295 (England and Wales)

FIXED ASSETS

Tangible assets

4

229,110

211,897

Investments

5

250

250

229,360

212,147

CURRENT ASSETS

Stocks

377,440

320,970

Debtors

6

30,260

62,354

Cash at bank

182,326

133,876

590,026

517,200

CREDITORS

Amounts falling due within one year

7

16,948

64,081

NET CURRENT ASSETS

573,078

453,119

TOTAL ASSETS LESS CURRENT LIABILITIES

802,438

665,266

PROVISIONS FOR LIABILITIES

30,107

35,751

NET ASSETS

772,331

629,515

CAPITAL AND RESERVES

Called up share capital

593,000

593,000

Share premium

20,317

20,317

Retained earnings

159,014

16,198

SHAREHOLDERS' FUNDS

772,331

629,515

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 31 July 2026 and were signed on its behalf by:

R J Perkins - Director

N.J.N. Perkins - Director

1.	STATUTORY INFORMATION

Peter J.Perkins & Co.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.

Improvements to property

-

Straight line over 10 years

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

Straight line over 3 years

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

84,438

554,476

16,995

1,036

656,945

Additions

68,444

7,709

-

-

76,153

Disposals

-

(30,550

)

-

-

(30,550

)

At 31 December 2025

152,882

531,635

16,995

1,036

702,548

DEPRECIATION

At 1 January 2025

81,999

346,479

15,534

1,036

445,048

Charge for year

7,453

29,034

292

-

36,779

Eliminated on disposal

-

(8,389

)

-

-

(8,389

)

At 31 December 2025

89,452

367,124

15,826

1,036

473,438

NET BOOK VALUE

At 31 December 2025

63,430

164,511

1,169

-

229,110

At 31 December 2024

2,439

207,997

1,461

-

211,897

5.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

31.12.25

31.12.24

£

£

Farmers First

250

250

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Other debtors

30,260

62,354

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

1,678

96

Other creditors

15,270

63,985

16,948

64,081

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

£

N.J.N. Perkins

Balance outstanding at start of year

(43,898

)

(235,115

)

Amounts advanced

93,753

224,817

Amounts repaid

(22,436

)

(33,600

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

27,419

(43,898

)

The director pays interest at HM Revenue and Custom's official rate in respect of the loan from the company.