REGISTERED NUMBER: 14754958 (England and Wales)

Financial Statements for the Year Ended 31 March 2026

for

PST PORTUGAL LTD.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

P D S Da Silva

SECRETARY:

P SARGO DA SILVA

REGISTERED OFFICE:

UNIT 3

BOUNDARY BUSINESS CENTRE

BOUNDARY WAY

WOKING

GU21 5DH

REGISTERED NUMBER:

14754958 (England and Wales)

ACCOUNTANTS:

A.B.K ACCOUNTANCY SERVICES

59 ASHEN GROVE

WIMBLEDON PARK

London

SW19 8BL

FIXED ASSETS

Tangible assets

4

5,932

6,240

CURRENT ASSETS

Debtors

5

34,210

40,266

Cash at bank

2,096

4,454

36,306

44,720

CREDITORS

Amounts falling due within one year

6

16,758

28,434

NET CURRENT ASSETS

19,548

16,286

TOTAL ASSETS LESS CURRENT LIABILITIES

25,480

22,526

RESERVES

Retained earnings

25,480

22,526

25,480

22,526

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 5 November 2026 and were signed by:

P D S Da Silva - Director

1.	STATUTORY INFORMATION

PST PORTUGAL 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

12,480

Additions

3,750

At 31 March 2026

16,230

DEPRECIATION

At 1 April 2025

6,240

Charge for year

4,058

At 31 March 2026

10,298

NET BOOK VALUE

At 31 March 2026

5,932

At 31 March 2025

6,240

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

12,403

12,786

Other Debtors

21,807

27,480

34,210

40,266

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Accrued Expenses

1,279

1,449

Tax

1,589

2,171

Social security and other taxes

1,657

560

VAT

1,071

3,272

Customers deposits

1,321

3,697

Directors' current accounts

521

3,246

Trade Creditors

9,320

14,039

16,758

28,434