REGISTERED NUMBER: 07757641

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

I & D Peters Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Peters

Mrs N J Peters

SECRETARY:

REGISTERED OFFICE:

13 Gate Head

Marsden

Huddersfield

West Yorkshire

HD7 6JR

REGISTERED NUMBER:

07757641

ACCOUNTANTS:

S & P Wood

1258 Manchester Road

Linthwaite

Huddersfield

West Yorkshire

HD7 5QA

FIXED ASSETS

Tangible assets

4

1,903

23,325

CURRENT ASSETS

Stocks

-

109

Debtors

5

6,460

9,420

Cash at bank

49,628

15,584

56,088

25,113

CREDITORS

Amounts falling due within one year

6

28,602

9,138

NET CURRENT ASSETS

27,486

15,975

TOTAL ASSETS LESS CURRENT LIABILITIES

29,389

39,300

PROVISIONS FOR LIABILITIES

362

1,042

NET ASSETS

29,027

38,258

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

29,025

38,256

29,027

38,258

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 2 September 2026 and were signed on its behalf by:

D Peters - Director

1.	STATUTORY INFORMATION

I & D Peters Limited is a private company, limited by shares , registered in Not specified/Other. 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.

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 etc

-

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 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

50,372

Additions

1,238

Disposals

(39,158

)

At 31 October 2025

12,452

DEPRECIATION

At 1 November 2024

27,047

Charge for year

634

Eliminated on disposal

(17,132

)

At 31 October 2025

10,549

NET BOOK VALUE

At 31 October 2025

1,903

At 31 October 2024

23,325

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

5,460

5,205

Other debtors

1,000

4,215

6,460

9,420

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Taxation and social security

8,868

4,895

Other creditors

19,734

4,243

28,602

9,138