REGISTERED NUMBER: 15993425 (England and Wales)

FINANCIAL STATEMENTS

FOR THE PERIOD

2 OCTOBER 2024 TO 31 DECEMBER 2025

FOR

PCERT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

C P Whitelock-Wainwright

REGISTERED OFFICE:

C/O Philip Barnes & Co Limited

The Old Council Chambers

Halford Street

Tamworth

Staffordshire

B79 7RB

REGISTERED NUMBER:

15993425 (England and Wales)

AUDITORS:

Sumer Auditco Limited

The Old Council Chambers

Halford Street

Tamworth

B79 7RB

FIXED ASSETS

Tangible assets

4

2,241

CURRENT ASSETS

Debtors

5

555

Cash at bank

608

1,163

CREDITORS

Amounts falling due within one year

6

12,468

NET CURRENT LIABILITIES

(11,305

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(9,064

)

CAPITAL AND RESERVES

Called up share capital

7

100

Retained earnings

(9,164

)

SHAREHOLDERS' FUNDS

(9,064

)

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 September 2026 and were signed by:

C P Whitelock-Wainwright - Director

1.	STATUTORY INFORMATION

PCERT 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 significant accounting policies applied in the preparation of the financial statements are set out below. These policies have been consistently applied to all periods presented unless otherwise stated.

Tangible fixed assets

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

Plant and machinery

-

25% reducing balance

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 period 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.

3.

EMPLOYEES

The average number of employees during the period was 1 .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

Additions

2,390

At 31 December 2025

2,390

DEPRECIATION

Charge for period

149

At 31 December 2025

149

NET BOOK VALUE

At 31 December 2025

2,241

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other debtors

555

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Amounts owed to group undertakings

9,768

Other creditors

2,700

12,468

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

100

Ordinary

£1

100

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Christopher Humphreys FCA (Senior Statutory Auditor)

for and on behalf of Sumer Auditco Limited

9.	RELATED PARTY DISCLOSURES

The company has taken advantage of the exemption in paragraph 1AC.35 within Section 1A of FRS 102 to not disclose transactions entered into between two or more members of a group, provided that any subsidiary which is party to the transactions is wholly-owned by such a member.

10.	ULTIMATE CONTROLLING PARTY

The company's parent undertaking is The PIPA Testing Scheme Limited, registered in the UK.

11.	GOING CONCERN

At 31st December 2025 the company balance sheet was in deficit by £9,064. The parent company has made an undertaking that it will continue to support the company for a period covering at least the next twelve months. The financial statements include creditors to the parent company of £9,768 as of the balance sheet date.

Due to the above, in the opinion of the director, the company continues to be a going concern.