REGISTERED NUMBER: 01487383 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Pikemaster Limited

Page

Chartered Accountants' Report

1

Balance Sheet

2

Notes to the Financial Statements

3

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.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Pikemaster Limited for the year ended 31 March 2026 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Pikemaster Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Pikemaster Limited and state those matters that we have agreed to state to the director of Pikemaster Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Pikemaster Limited and its director for our work or for this report.

It is your duty to ensure that Pikemaster Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Pikemaster Limited. You consider that Pikemaster Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Pikemaster Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Wright Vigar Limited

Chartered Accountants & Business Advisers

Unit 4B, The Willows

Ransom Wood Business Park

Southwell Road West

Mansfield

Nottinghamshire

NG21 0HJ

14 October 2026

FIXED ASSETS

Tangible assets

4

80,105

104,271

Investments

5

201,446

180,476

281,551

284,747

CURRENT ASSETS

Stocks

47,022

2,470

Debtors

6

143,487

139,229

Cash at bank and in hand

285,615

270,064

476,124

411,763

CREDITORS

Amounts falling due within one year

7

211,125

138,877

NET CURRENT ASSETS

264,999

272,886

TOTAL ASSETS LESS CURRENT LIABILITIES

546,550

557,633

PROVISIONS FOR LIABILITIES

37,638

38,437

NET ASSETS

508,912

519,196

CAPITAL AND RESERVES

Called up share capital

8

120

120

Retained earnings

508,792

519,076

SHAREHOLDERS' FUNDS

508,912

519,196

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 14 October 2026 and were signed by:

Mr P Reeve - Director

1.	STATUTORY INFORMATION

Pikemaster Limited 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:

01487383

Registered office:

31 Church View

Ollerton Village

Near Newark

Nottinghamshire

NG22 9BH

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 as modified by the revaluation of certain assets.

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.

Land and Buildings

-

10% on cost

Plant and machinery

-

25% on reducing balance and 15% on reducing balance

Motor vehicles

-

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.

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Investments

Investments are shown at fair value. Any movement in fair value in the year is taken to the profit & loss account.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Land and

Plant and

Motor

Buildings

machinery

vehicles

Totals

£

£

£

£

COST

At 1 April 2025

and 31 March 2026

14,773

43,273

148,217

206,263

DEPRECIATION

At 1 April 2025

14,773

24,248

62,971

101,992

Charge for year

-

2,854

21,312

24,166

At 31 March 2026

14,773

27,102

84,283

126,158

NET BOOK VALUE

At 31 March 2026

-

16,171

63,934

80,105

At 31 March 2025

-

19,025

85,246

104,271

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 April 2025

180,476

Revaluations

20,970

At 31 March 2026

201,446

NET BOOK VALUE

At 31 March 2026

201,446

At 31 March 2025

180,476

Investments are held at fair value.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

141,333

137,053

Other debtors

2,154

2,176

143,487

139,229

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

109,753

48,551

Taxation and social security

81,927

71,047

Other creditors

19,445

19,279

211,125

138,877

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

10

Ordinary B

£1

10

10

10

Ordinary C

£1

10

10

120

120