Registration number: 06752751

Pipeline Products Direct Limited

(Registration number: 06752751)

Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Current assets
Debtors	4	279	3,205
Cash at bank and in hand		26,417	18,740
		26,696	21,945
Creditors: Amounts falling due within one year	5	(12,067)	(11,493)
Net assets		14,629	10,452
Capital and reserves
Called up share capital		2	2
Retained earnings		14,627	10,450
Shareholders' funds		14,629	10,452

For the financial year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Director's Report and the Profit and Loss Account has been taken.

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities, were approved and authorised for issue by the director on 12 October 2026
 

.........................................

K Rodgers

Director

Pipeline Products Direct Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1	Accounting policies

Statutory information

Pipeline Products Direct Limited is a private company, limited by shares, domiciled in England and Wales, company number 06752751. The registered office is at Unit 405, Copper Smith Way, Wymondham, NR18 0WY.

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The presentation currency is United Kingdom pounds sterling, which is the functional currency of the company. The financial statements are those of an individual entity.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company's activities. Turnover is shown net of sales vallue added tax, returns, rebates and discounts. Revenue is recognised on despatch of goods, once it is deemed that the risks and rewards of ownership are passed onto the consumer.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

2	Staff numbers

The average number of persons employed by the company during the year, was 0 (2025 - 0).

Pipeline Products Direct Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026 (continued)

3	Tangible assets

	Computer equipment £
Cost
At 1 February 2025	2,575
At 31 January 2026	2,575
Depreciation
At 1 February 2025	2,575
At 31 January 2026	2,575
Carrying amount
At 31 January 2026	-

4

Debtors

Current	2026 £	2025 £
Trade debtors	279	2,738
Other debtors	-	467
	279	3,205

5

Creditors

	2026 £	2025 £
Due within one year
Trade creditors	8,016	7,213
Taxation and social security	1,846	2,475
Accruals and deferred income	1,450	1,050
Other creditors	755	755
	12,067	11,493