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Company Registration No. 00635445 (England and Wales)
Pediment Investments Limited Unaudited accounts for the year ended 31 January 2026
Pediment Investments Limited Unaudited accounts Contents
Page
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Pediment Investments Limited Company Information for the year ended 31 January 2026
Directors
Ruth Archer David Warner Malcolm Warner
Secretary
Ruth Warner
Company Number
00635445 (England and Wales)
Registered Office
4th Floor Office 205 Regent Street London W1B 4HB United Kingdom
Accountants
Sleek Accounting Ltd 4th Floor 205 Regent Street London W1B 4HB
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Pediment Investments Limited Accountants' report
Accountants' report to the board of directors of Pediment Investments Limited on the preparation of the unaudited statutory accounts for the year ended 31 January 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Pediment Investments Limited for the year ended 31 January 2026 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Pediment Investments Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Pediment Investments Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Pediment Investments Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Pediment Investments Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Pediment Investments Limited. You consider that Pediment Investments 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 accounts of Pediment Investments 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 accounts.
Sleek Accounting Ltd 4th Floor 205 Regent Street London W1B 4HB 16 October 2026
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Pediment Investments Limited Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Current assets
Inventories
200,000 
200,000 
Debtors
39,435 
40,743 
Cash at bank and in hand
14,885 
21,312 
254,320 
262,055 
Creditors: amounts falling due within one year
(380,524)
(335,004)
Net current liabilities
(126,204)
(72,949)
Net liabilities
(126,204)
(72,949)
Capital and reserves
Called up share capital
600 
600 
Profit and loss account
(126,804)
(73,549)
Shareholders' funds
(126,204)
(72,949)
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 16 October 2026 and were signed on its behalf by
Malcolm Warner Director Company Registration No. 00635445
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Pediment Investments Limited Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
Pediment Investments Limited is a private company, limited by shares, registered in England and Wales, registration number 00635445. The registered office is 4th Floor Office, 205 Regent Street, London, W1B 4HB, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
4
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
VAT
1,242 
2,569 
Accrued income and prepayments
457 
438 
Other debtors
37,736 
37,736 
39,435 
40,743 
5
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Bank loans and overdrafts
11 
- 
Trade creditors
504 
- 
Taxes and social security
727 
- 
Other creditors
- 
3 
Loans from directors
378,532 
334,251 
Accruals
750 
750 
380,524 
335,004 
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Pediment Investments Limited Notes to the Accounts for the year ended 31 January 2026
6
Share capital
2026 
2025 
£ 
£ 
Allotted, called up and fully paid:
600 Ordinary shares of £1 each
600 
600 
7
Transactions with related parties
Pediment Properties Limited: The company is related to Pediment Properties Limited by virtue of common shareholders and directors. The amount owed from Pediment Properties Limited at the balance sheet date was £37,736 (2025: £37,736).
8
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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