REGISTERED NUMBER: 11762686 (England and Wales)

Petersfield Engine House Ltd

Unaudited Financial Statements for the Year Ended 31 January 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J E Allen

REGISTERED OFFICE:

Suite F2

Church House Business Centre

Church Street

Godalming

Surrey

GU7 1EW

REGISTERED NUMBER:

11762686 (England and Wales)

ACCOUNTANTS:

Hughes Waddell

Suite F2

Church House Business Centre

Church Street

Godalming

Surrey

GU7 1EW

FIXED ASSETS

Investment property

4

400,000

400,000

CURRENT ASSETS

Debtors

5

-

20,700

Cash at bank

1,663

1,964

1,663

22,664

CREDITORS

Amounts falling due within one year

6

185,711

191,297

NET CURRENT LIABILITIES

(184,048

)

(168,633

)

TOTAL ASSETS LESS CURRENT LIABILITIES

215,952

231,367

CREDITORS

Amounts falling due after more than one year

7

200,582

221,739

NET ASSETS

15,370

9,628

CAPITAL AND RESERVES

Called up share capital

1

1

Non-distributable reserve

(3,127

)

(3,127

)

Retained earnings

18,496

12,754

15,370

9,628

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 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 17 October 2026 and were signed by:

J E Allen - Director

1.	STATUTORY INFORMATION

Petersfield Engine House Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 represents the letting of commercial property net of value added tax.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss and then transferred from the profit and loss reserve account to a non distributable reserve net of the related deferred tax on revaluation.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2025

and 31 January 2026

400,000

NET BOOK VALUE

At 31 January 2026

400,000

At 31 January 2025

400,000

Fair value at 31 January 2026 is represented by:

£

Valuation in 2021

(3,127

)

Cost

403,127

400,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Other debtors

-

20,700

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans and overdrafts

4,841

16,832

Trade creditors

34,806

55,806

Taxation and social security

6,599

2,994

Other creditors

139,465

115,665

185,711

191,297

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans

200,582

221,739

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

4,810

8.	SECURED DEBTS

One of the bank loans is secured on the company's investment property.