REGISTERED NUMBER: 14804056 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2026

FOR

PERSONAL TOUCH DISTRIBUTION LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTOR:

D J Voke

REGISTERED OFFICE:

1st Floor

8 Bridle Close

Kingston Upon Thames

KT1 2JW

REGISTERED NUMBER:

14804056 (England and Wales)

ACCOUNTANTS:

Goff and Company Chartered Accountants

89 Havant Road

Emsworth

Hampshire

PO10 7LF

FIXED ASSETS

Intangible assets

4

96,666

98,333

Tangible assets

5

648,174

655,494

744,840

753,827

CURRENT ASSETS

Stocks

100,000

100,000

Debtors

6

269,229

183,379

Cash at bank

105,716

66,383

474,945

349,762

CREDITORS

Amounts falling due within one year

7

992,130

982,904

NET CURRENT LIABILITIES

(517,185

)

(633,142

)

TOTAL ASSETS LESS CURRENT LIABILITIES

227,655

120,685

CREDITORS

Amounts falling due after more than one year

8

(182,757

)

(95,497

)

PROVISIONS FOR LIABILITIES

(34,769

)

(10,194

)

NET ASSETS

10,129

14,994

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

9,929

14,794

SHAREHOLDERS' FUNDS

10,129

14,994

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 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 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 director and authorised for issue on 29th September 2026 and were signed by:

D J Voke - Director

1.	STATUTORY INFORMATION

Personal Touch Distribution 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2025, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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% on reducing balance

Stocks

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

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - NIL ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st May 2025

and 30th April 2026

100,000

AMORTISATION

At 1st May 2025

1,667

Amortisation for year

1,667

At 30th April 2026

3,334

NET BOOK VALUE

At 30th April 2026

96,666

At 30th April 2025

98,333

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1st May 2025

715,084

Additions

295,825

Disposals

(95,000

)

At 30th April 2026

915,909

DEPRECIATION

At 1st May 2025

59,590

Charge for year

216,062

Eliminated on disposal

(7,917

)

At 30th April 2026

267,735

NET BOOK VALUE

At 30th April 2026

648,174

At 30th April 2025

655,494

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

264,945

177,851

Other debtors

4,284

5,528

269,229

183,379

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Hire purchase contracts

120,079

52,089

Trade creditors

61,796

71,484

Taxation and social security

75,552

19,893

Other creditors

734,703

839,438

992,130

982,904

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.26

30.4.25

£

£

Hire purchase contracts

182,757

95,497

9.	ULTIMATE CONTROLLING PARTY

The controlling party is D J Voke.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30th April 2026 set out on pages three to eight and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Goff and Company Chartered Accountants

89 Havant Road

Emsworth

Hampshire

PO10 7LF

29th September 2026