REGISTERED NUMBER: 11769758 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

Pestridge Construction Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

M G Pestridge

Mrs S Scrivens-Pestridge

REGISTERED OFFICE:

HATS Gloucester Ltd

48 Hucclecote Road

Gloucester

GL3 3RS

REGISTERED NUMBER:

11769758 (England and Wales)

ACCOUNTANTS:

HATS Gloucester Ltd

48 Hucclecote Road

Gloucester

Gloucestershire

GL3 3RS

BANKERS:

National Westminster Bank Plc

21 Eastgate Street

Gloucester

GL1 1NH

FIXED ASSETS

Intangible assets

4

6,000

8,000

Tangible assets

5

47,305

63,257

53,305

71,257

CURRENT ASSETS

Debtors

6

19,080

12,063

Cash at bank and in hand

-

4,552

19,080

16,615

CREDITORS

Amounts falling due within one year

7

55,484

59,477

NET CURRENT LIABILITIES

(36,404

)

(42,862

)

TOTAL ASSETS LESS CURRENT LIABILITIES

16,901

28,395

CREDITORS

Amounts falling due after more than one year

8

16,732

28,595

NET ASSETS/(LIABILITIES)

169

(200

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

69

(300

)

SHAREHOLDERS' FUNDS

169

(200

)

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 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 23 October 2026 and were signed on its behalf by:

M G Pestridge - Director

Mrs S Scrivens-Pestridge - Director

1.	STATUTORY INFORMATION

Pestridge Construction 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.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of ten years.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Computer equipment

-

33% on cost

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 statement of financial position date.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Going concern

Despite net current liabilities of £36,404 (2025 - £42,862) at 31 January 2026, the accounts have been

prepared on a going concern basis.

The directors have reviewed future cash flows and expressed their willingness to financially support the

company for the foreseeable future and therefore consider it appropriate to prepare the financial

statements on a going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

Cost

At 1 February 2025

and 31 January 2026

20,000

Amortisation

At 1 February 2025

12,000

Charge for year

2,000

At 31 January 2026

14,000

Net book value

At 31 January 2026

6,000

At 31 January 2025

8,000

5.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

Cost

At 1 February 2025

110,104

12,204

122,308

Additions

669

222

891

At 31 January 2026

110,773

12,426

123,199

Depreciation

At 1 February 2025

50,000

9,051

59,051

Charge for year

15,193

1,650

16,843

At 31 January 2026

65,193

10,701

75,894

Net book value

At 31 January 2026

45,580

1,725

47,305

At 31 January 2025

60,104

3,153

63,257

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

Cost

At 1 February 2025

and 31 January 2026

97,341

Depreciation

At 1 February 2025

40,588

Charge for year

14,188

At 31 January 2026

54,776

Net book value

At 31 January 2026

42,565

At 31 January 2025

56,753

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/1/26

31/1/25

£

£

Trade debtors

2,041

1,050

Other debtors

17,039

11,013

19,080

12,063

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/1/26

31/1/25

£

£

Bank loans and overdrafts

15,805

-

Hire purchase contracts (see note 9)

11,863

12,746

Trade creditors

4,930

5,970

Taxation and social security

3,112

6,710

Other creditors

19,774

34,051

55,484

59,477

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/1/26

31/1/25

£

£

Hire purchase contracts (see note 9)

16,732

28,595

9.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

31/1/26

31/1/25

£

£

Net obligations repayable:

Within one year

11,863

12,746

Between one and five years

16,732

28,595

28,595

41,341

10.	RELATED PARTY DISCLOSURES

M G Pestridge & Mrs S Scrivens-Pestridge

Directors

The directors have loaned funds to the company. At 31 January 2026, the directors were owed £10,435 (2025 - £22,625). The unsecured loan, included within other creditors, is interest free and has no fixed repayment terms.