Company Registration No. 13856427 (England and Wales)
P2P DELIVERY LTD
Unaudited accounts
for the year ended 31 January 2026
P2P DELIVERY LTD
Statement of financial position
as at 31 January 2026
Tangible assets
50,132
95,808
Cash at bank and in hand
100
100
Creditors: amounts falling due within one year
(119,740)
(126,479)
Net current assets
49,144
8,764
Total assets less current liabilities
99,276
104,572
Creditors: amounts falling due after more than one year
(72,302)
(43,699)
Called up share capital
100
100
Profit and loss account
26,874
60,773
Shareholders' funds
26,974
60,873
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 director acknowledges her 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 30 October 2026 and were signed on its behalf by
Natalie Chambers
Director
Company Registration No. 13856427
P2P DELIVERY LTD
Notes to the Accounts
for the year ended 31 January 2026
P2P DELIVERY LTD is a private company, limited by shares, registered in England and Wales, registration number 13856427. The registered office is Unit 2 Stanton Close, Wellingborough, Northamptonshire, NN8 4HN.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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.
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:
Motor vehicles
25% reducing balance
Computer equipment
25% reducing balance
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.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
P2P DELIVERY LTD
Notes to the Accounts
for the year ended 31 January 2026
4
Tangible fixed assets
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 February 2025
143,445
3,813
147,258
Disposals
(64,450)
-
(64,450)
At 31 January 2026
78,995
3,813
82,808
At 1 February 2025
49,569
1,881
51,450
Charge for the year
16,229
483
16,712
On disposals
(35,486)
-
(35,486)
At 31 January 2026
30,312
2,364
32,676
At 31 January 2026
48,683
1,449
50,132
At 31 January 2025
93,876
1,932
95,808
Carrying values included above held under finance leases and hire purchase contracts:
£
£
- Motor vehicles
48,683
64,912
Amounts falling due within one year
Trade debtors
85,322
63,006
Accrued income and prepayments
475
358
Other debtors
36,993
29,020
Amounts falling due after more than one year
Other debtors
21,041
21,041
6
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
31,140
3,592
Obligations under finance leases and hire purchase contracts
26,830
22,426
Trade creditors
19,456
13,415
Taxes and social security
8,605
4,375
Other creditors
6,388
45,988
Loans from directors
-
9,380
The HP liabilities are secured against the vehicles.
P2P DELIVERY LTD
Notes to the Accounts
for the year ended 31 January 2026
7
Creditors: amounts falling due after more than one year
2026
2025
Obligations under finance leases and hire purchase contracts
18,617
43,699
The HP liabilities are secured against the vehicles.
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
9
Average number of employees
During the year the average number of employees was 4 (2025: 4).