REGISTERED NUMBER: 14672828 (England and Wales)

Unaudited Financial Statements

For The Year Ended 30th June 2026

for

Perigon Holdings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Miss R Bola

Miss H Bola

N Farrar

REGISTERED OFFICE:

26 Marrtree Business Park

Cedar Road

Sowerby

Thirsk

YO7 3FF

REGISTERED NUMBER:

14672828 (England and Wales)

ACCOUNTANTS:

F E Metcalfe & Co Limited

Chartered Accountants

4 Old Market Place

Ripon

North Yorkshire

HG4 1EQ

FIXED ASSETS

Intangible assets

4

84,252

83,358

Tangible assets

5

115,146

48,276

Investments

6

4,517,583

4,479,704

4,716,981

4,611,338

CURRENT ASSETS

Stocks

1,302

2,424

Debtors

7

726,697

218,111

Cash at bank

7,076

12,428

735,075

232,963

CREDITORS

Amounts falling due within one year

8

1,074,375

4,582,400

NET CURRENT LIABILITIES

(339,300

)

(4,349,437

)

TOTAL ASSETS LESS CURRENT LIABILITIES

4,377,681

261,901

CREDITORS

Amounts falling due after more than one year

9

(40,955

)

-

PROVISIONS FOR LIABILITIES

(14,433

)

(11,024

)

NET ASSETS

4,322,293

250,877

CAPITAL AND RESERVES

Called up share capital

11

603

150

Retained earnings

4,321,690

250,727

SHAREHOLDERS' FUNDS

4,322,293

250,877

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20th October 2026 and were signed on its behalf by:

Miss H Bola - Director

Miss R Bola - Director

1.	STATUTORY INFORMATION

Perigon Holdings Limited 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.

2.	ACCOUNTING POLICIES

General information and basis of preparation

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.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below.

Preparation of consolidated financial statements

The financial statements contain information about Perigon Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover represents sales of goods and services and is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue is recognised on the despatch of goods, and services are recognised upon invoicing.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Research & Development Expenditure

Research expenditure is charged to profit and loss as incurred.

Development phase expenditure is capitalised as an intangible asset when the company can demonstrate that all of the following conditions has been met, the technical feasibility of completing the intangible asset so that it will be available for use or sale, the intention to complete the intangible asset and use or sell it, the ability to use or sell the intangible asset, that the intangible asset will generate future economic benefits, the availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset, the ability to measure reliably the expenditure attributable to the intangible asset during its development.

Development costs are being amortised evenly over their estimated useful life of three years.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation less accumulated depreciation and accumulated impairment

losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated

residual value, of each asset on a systematic basis over its expected useful life as follows:

Improvements to property - 25% on cost

Plant and machinery - 25% on cost

Fixtures and fittings - 25% on cost

Computer equipment - 33% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at costs less impairment.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the

current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax

rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax represents the future tax consequences of transactions and events recognised in the financial

statements of current and previous periods. It is recognised in respect of all timing differences, with certain

exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the

balance sheet date that are expected to apply to the reversal of timing differences.

Foreign currencies

Foreign currency transactions are initially recognised by applying to the foreign currency amount the spot

exchange rate between the functional currency and the foreign currency at the date of the transaction.

Monetary assets and liabilities denominated in a foreign currency at the balance sheet date are translated using the closing rate.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at

transaction price. Any losses arising from impairment are recognised in the profit and loss account in other

administrative expenses.

Impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Provisions

Provisions are recognised when the company has an obligation at the balance sheet date as a result of a past event, it is probable that an outflow of economic benefits will be required in settlement and the amount can be reliably estimated.

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 3 (2025 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Development

costs

£

COST

At 1st July 2025

115,788

Additions

48,420

At 30th June 2026

164,208

AMORTISATION

At 1st July 2025

32,430

Amortisation for year

47,526

At 30th June 2026

79,956

NET BOOK VALUE

At 30th June 2026

84,252

At 30th June 2025

83,358

5.	TANGIBLE FIXED ASSETS

Fixtures

Improvements

Plant and

and

to property

machinery

fittings

£

£

£

COST

At 1st July 2025

10,516

39,860

10,984

Additions

2,199

41,500

-

At 30th June 2026

12,715

81,360

10,984

DEPRECIATION

At 1st July 2025

3,448

13,681

4,599

Charge for year

2,710

13,653

2,746

At 30th June 2026

6,158

27,334

7,345

NET BOOK VALUE

At 30th June 2026

6,557

54,026

3,639

At 30th June 2025

7,068

26,179

6,385

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1st July 2025

-

9,725

71,085

Additions

57,500

-

101,199

At 30th June 2026

57,500

9,725

172,284

DEPRECIATION

At 1st July 2025

-

1,081

22,809

Charge for year

11,979

3,241

34,329

At 30th June 2026

11,979

4,322

57,138

NET BOOK VALUE

At 30th June 2026

45,521

5,403

115,146

At 30th June 2025

-

8,644

48,276

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1st July 2025

4,479,704

Additions

37,879

At 30th June 2026

4,517,583

NET BOOK VALUE

At 30th June 2026

4,517,583

At 30th June 2025

4,479,704

On the 17th February 2026, the company purchased 100% of the issued share capital of Abbey Products (Norfolk) Limited. The consideration paid for the shares and the direct acquisition costs were £37,879 and are reported as the fixed asset investment additions for the year. See note 12 for details of deferred contingent consideration..

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Trade debtors

241,203

187,921

Amounts owed by subsidiary undertakings

456,562

-

Other debtors

22,793

22,793

Prepayments and accrued income

6,139

7,397

726,697

218,111

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Hire purchase contracts (see note 10)

6,597

-

Trade creditors

17,644

22,583

Amounts owed to subsidiary undertaking

-

3,972,454

Corporation Tax

27,731

35,821

Social security and other taxes

8,313

4,621

Obligations under settlement agreement

-

400,000

Shareholder loans

761,796

-

Directors' current accounts

242,594

142,721

Accrued expenses

9,700

4,200

1,074,375

4,582,400

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.26

30.6.25

£

£

Hire purchase contracts (see note 10)

40,955

-

10.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

30.6.26

30.6.25

£

£

Gross obligations repayable:

Within one year

10,467

-

Between one and five years

49,672

-

60,139

-

Finance charges repayable:

Within one year

3,870

-

Between one and five years

8,717

-

12,587

-

Net obligations repayable:

Within one year

6,597

-

Between one and five years

40,955

-

47,552

-

Non-cancellable

operating leases

30.6.26

30.6.25

£

£

Within one year

75,976

75,976

Between one and five years

75,976

151,952

151,952

227,928

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.6.26

30.6.25

value:

£

£

150

Ordinary

£1

150

150

453

L Ordinary

£1

453

-

603

150

453 L Ordinary shares of £1 each were allotted and fully paid for cash at par during the year.

12.	OTHER FINANCIAL COMMITMENTS

The Share Purchase Agreement for Abbey Products (Norfolk) Limited includes terms for a deferred payment of up to a maximum of £100,000 for a period of up to 36 months following completion. The payment of part or all of the deferred payment is contingent on defined financial targets being met. At date of the approval of the financial statements the directors do not consider it is probable that the financial targets will be met.