Company Registration No. 01319355 (England and Wales)
Pevgate Properties Limited
Unaudited accounts
for the year ended 31 August 2026
Pevgate Properties Limited
Unaudited accounts
Contents
Pevgate Properties Limited
Company Information
for the year ended 31 August 2026
Director
ADSHEAD, Matthew John & ADSHEAD, Jennifer Mary
Secretary
ADSHEAD, Matthew John
Company Number
01319355 (England and Wales)
Pevgate Properties Limited
Statement of financial position
as at 31 August 2026
Tangible assets
1,013,988
1,414,864
Cash at bank and in hand
726,158
394,075
Creditors: amounts falling due within one year
(581,984)
(349,566)
Net current assets
1,150,625
757,766
Net assets
2,164,613
2,172,630
Called up share capital
21,046
21,046
Revaluation reserve
581,185
691,756
Profit and loss account
1,562,382
1,459,828
Shareholders' funds
2,164,613
2,172,630
For the year ending 31 August 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 director acknowledges his 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 and authorised for issue on 9 October 2026 and were signed on its behalf by
ADSHEAD, Matthew John & ADSHEAD, Jennifer Mary
Director
Company Registration No. 01319355
Pevgate Properties Limited
Notes to the Accounts
for the year ended 31 August 2026
Pevgate Properties Limited is a private company, limited by shares, registered in England and Wales, registration number 01319355.
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.
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.
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 represents the fees charged for the year including those of outstanding debts. It also includes other income for activities such as School trips and uniforms.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on cost
Fixtures & fittings
10% on cost
Computer equipment
25% on cost
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.
Pevgate Properties Limited
Notes to the Accounts
for the year ended 31 August 2026
4
Tangible fixed assets
Land & buildings
Plant & machinery
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 September 2025
1,395,000
97,992
110,704
11,610
1,615,306
Additions
-
-
-
3,847
3,847
Disposals
(395,000)
-
-
-
(395,000)
At 31 August 2026
1,000,000
97,992
110,704
15,457
1,224,153
At 1 September 2025
-
96,298
93,467
10,677
200,442
Charge for the year
-
1,693
7,632
398
9,723
At 31 August 2026
-
97,991
101,099
11,075
210,165
At 31 August 2026
1,000,000
1
9,605
4,382
1,013,988
At 31 August 2025
1,395,000
1,694
17,237
933
1,414,864
Amounts falling due within one year
Trade debtors
287,366
18,296
Amounts due from group undertakings etc.
83,112
83,112
Accrued income and prepayments
1,820
28,315
Other debtors
634,153
575,639
6
Creditors: amounts falling due within one year
2026
2025
Trade creditors
24,226
201,669
Taxes and social security
97,483
112,216
Other creditors
5,389
3,755
Deferred income
390,042
31,001
Allotted, called up and fully paid:
6,500 Ordinary shares of £1 each
6,500
6,500
14,523 Ordinary shares B of £1 each
14,523
14,523
23 Ordinary shares C of £1 each
23
23
Pevgate Properties Limited
Notes to the Accounts
for the year ended 31 August 2026
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
ADSHEAD, Matthew John & ADSHEAD, Jennifer Mary
The ultimate parent undertaking is Craftfactor Limited which is company registered in England and Wales.
10
Average number of employees
During the year the average number of employees was 24 (2025: 24).