REGISTERED NUMBER: 14608499 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

Pess Ltd

Page

Balance Sheet

1

FIXED ASSETS

23,846

27,332

CURRENT ASSETS

21,791

122,584

CREDITORS

Amounts falling due within one year

(31,003

)

(137,223

)

NET CURRENT LIABILITIES

(9,212

)

(14,639

)

TOTAL ASSETS LESS CURRENT LIABILITIES

14,634

12,693

CREDITORS

Amounts falling due after more than one year

(89,030

)

-

NET (LIABILITIES)/ASSETS

(74,396

)

12,693

CAPITAL AND RESERVES

(74,396

)

12,693

NOTES TO THE FINANCIAL STATEMENTS

1.	STATUTORY INFORMATION

Pess Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

14608499

Registered office:

Unit L

Radford Business Centre

Radford Way

Billericay

Essex

CM12 0BZ

2.	GOING CONCERN

During the year, the company incurred a significant loss arising from costs associated with a contract where the counterparty entered liquidation prior to the company being able to invoice or recover amounts due. This has resulted in a one-off adverse impact on the company’s financial performance for the year.

The director has carefully considered the financial position of the company, including cash flow forecasts for a period of at least 12 months from the date of approval of these financial statements. The forecasts take into account current trading, committed work, and expected future contracts.

The director has also implemented measures to mitigate similar risks in future, including revised contractual terms.

The director has confirmed their willingness to provide financial support as required, commitment to date can be seen in the balance sheet.

Based on these considerations, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

3.	AVERAGE NUMBER OF EMPLOYEES

The average number of employees during the year was 1 (2025 - 1 ) .

4.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2026 and 31 January 2025:

31.1.26

31.1.25

£

£

R Purkiss

Balance outstanding at start of year

-

2,600

Amounts repaid

-

(2,600

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

The director is owed a balance of £71,934 by the company. This balance arose following the liquidation of a customer, which resulted in unrecovered contract costs. The director provided financial support to the company to cover these costs.

The director has confirmed that this balance will not be called for repayment within a period of at least 12 months from the date of approval of these financial statements.

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 18 March 2026 and were signed by:

R Purkiss - Director