

			Company registration number:11793220






		PIVOTAL IMPARTMENT LIMITED

			FINANCIAL STATEMENTS

			FOR THE YEAR ENDED 31 January 2026



PIVOTAL IMPARTMENT LIMITED

BALANCE SHEET

AS AT 31 January 2026


		2026		2025
	Notes	£	£	£	£

FIXED ASSETS
Tangible assets	3		1,294,028		1,322,170

			1,294,028		1,322,170

CURRENT ASSETS
Stocks		0		23,488
Debtors	4	438,984		681,936
Cash at bank and in hand		447,642		120,532

		886,626		825,956

CREDITORS
Amounts falling due within one year	5	(447,234)		(448,771)

NET CURRENT ASSETS			439,392		377,185

TOTAL ASSETS LESS
CURRENT LIABILITIES			1,733,420		1,699,355

Creditors falling due after one year	6		(486,594)		(531,475)

PROVISIONS FOR LIABILITIES			(23,990)		(30,249)

NET ASSETS			1,222,836		1,137,631



CAPITAL AND RESERVES
Called-up equity share capital	7		100		100
Profit and loss account			1,222,736		1,137,531

SHAREHOLDERS FUNDS			1,222,836		1,137,631


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


The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of the accounts.


These financial statements 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. Approved by the board of directors on 11 September 2026 and signed on its behalf.


The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small companies' regime.


..........................................................................
Mr Yong Yang

11 September 2026
The annexed notes form part of these financial statements.



PIVOTAL IMPARTMENT LIMITED

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 JANUARY 2026

	Share	Share	P and L	Revaluation	Other	Total
	Capital	Premium	Account	reserve	reserves	equity
	£	£	£	£	£	£
Balance at 1 February 2024	100	0	1,135,451	0	0	1,135,551

Changes in equity
Total Comprehensive Income	0	0	2,080	0	0	2,080
Balance at 31 January 2025	100	0	1,137,531	0	0	1,137,631

Changes in equity
Total comprehensive income	0	0	85,205	0	0	85,205
Balance at 31 January 2026	100	0	1,222,736	0	0	1,222,836

PIVOTAL IMPARTMENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Accounting policies

Statutory information

The company is registered in England and its registered number is 11793220. The company is a private company limited by shares. Its registered office is 2nd Floor Cathay Building, 86 Holloway Head,

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention in accordance with the accounting policies set out below. These financial statements have been prepared in accordance with FRS102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Turnover

Turnover represents sales of services net of VAT and trade discounts. Turnover is recognised when the services are delivered to the customer.

Foreign Currency

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

Fixed Assets

Tangible fixed assets are stated at cost less depreciation Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant and Machinery 25% per annum of cos

Fixtures and Fittings 15% reducing balance basi

Motor Vehicles 25% reducing balance basi

Deferred Taxation

Deferred tax is provided on the liability method to take account of the timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences.

Pension Scheme

The company operates a defined contribution pension scheme, NEST pension scheme, and the pension charge represents the amounts payable by the company to the fund in respect of the year.

Employees

The average number of persons employed by the company (including directors) during the year was 16.



3.	Tangible fixed assets

		Land/Buildings	Plant	Motor	F and F	Total

	Cost
	At start of period	1,162,966	86,945	32,495	233,385	1,515,791
	Additions	4,800	(17,500)	17,500	0	4,800
	At end of period	1,167,766	69,445	49,995	233,385	1,520,591

	Depreciation
	At start of period	0	60,872	11,940	120,809	193,621
	Provided during the period	0	3,261	12,795	16,886	32,942
	At end of period	0	64,133	24,735	137,695	226,563

	Net Book Value
	At start of period	1,162,966	26,073	20,555	112,576	1,322,170
	At end of period	1,167,766	5,312	25,260	95,690	1,294,028



4.	Debtors
		2026	2025
		£	£
	Due within one year
	Trade Debtors	73,000	146,240
	Other Debtors	24,401	67,794
	Prepayments and accrued income	16,083	11,876
	Corporation tax recoverable assets	0	26

		113,484	225,936

	Due after one year
	Other Debtors	325,500	456,000

		438,984	681,936



5.	Creditors due within one year
		2026	2025
		£	£

	Trade creditors	170,668	201,190
	Corporation Tax	37,006	0
	Other taxes and social security costs	7,841	8,340
	Accruals and deferred income	36,494	42,309
	Loan from directors	195,224	196,932

		447,234	448,771

6.	Creditors due after one year
		2026	2025
		£	£

	Obligations under finance leases	447,119	492,000
	Other creditors	39,475	39,475

		486,594	531,475


7.	Share capital	Alloted, Issued and fully paid
		Alloted, Issued and fully paid
		2026	2025
		£	£

	Ordinary shares of £1 each	100	100
	Total issued share capital	100	100





8.	Related Party Transactions
	During the year, the company lent a loan £300,000 to Cedars Development Ltd which has the same director.