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REGISTERED NUMBER: 04752968 (England and Wales)










Financial Statements

for the Period 31 May 2022 to 31 May 2023

for

P J H Property Services Limited

P J H Property Services Limited (Registered number: 04752968)






Contents of the Financial Statements
for the Period 31 May 2022 to 31 May 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


P J H Property Services Limited

Company Information
for the Period 31 May 2022 to 31 May 2023







DIRECTORS: P J Hemingway
Mrs J Hemingway





SECRETARY: Mrs J Hemingway





REGISTERED OFFICE: Brookfield
40 Clifton Road
Ben Rhydding
Ilkley
West Yorkshire
LS29 8TU





REGISTERED NUMBER: 04752968 (England and Wales)





ACCOUNTANTS: SKS Bailey Group Limited
Suite 4, 10/12 The Grove,
Ilkley
West Yorkshire
LS29 9EG

P J H Property Services Limited (Registered number: 04752968)

Balance Sheet
31 May 2023

2023 2022
Notes £    £   
FIXED ASSETS
Property, plant and equipment 4 15,530 4,964

CURRENT ASSETS
Inventories - 5,207
Debtors 5 45,554 74,577
Cash at bank 149,758 177,267
195,312 257,051
CREDITORS
Amounts falling due within one year 6 (137,034 ) (133,052 )
NET CURRENT ASSETS 58,278 123,999
TOTAL ASSETS LESS CURRENT
LIABILITIES

73,808

128,963

PROVISIONS FOR LIABILITIES (2,241 ) (76 )
NET ASSETS 71,567 128,887

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 7 71,467 128,787
SHAREHOLDERS' FUNDS 71,567 128,887

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 May 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 May 2023 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.

P J H Property Services Limited (Registered number: 04752968)

Balance Sheet - continued
31 May 2023


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 20 November 2023 and were signed on its behalf by:





P J Hemingway - Director


P J H Property Services Limited (Registered number: 04752968)

Notes to the Financial Statements
for the Period 31 May 2022 to 31 May 2023

1. STATUTORY INFORMATION

P J H Property Services 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

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
Revenue 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.
Plant and equipment - 20% on cost
Fixtures and fittings - 33% on cost
Motor vehicles - 25% on reducing balance

STOCKS
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing inventories to their present location and condition.

TAXATION
Taxation for the period 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 period 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.

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 period was 2 (2022 - 2 ) .

P J H Property Services Limited (Registered number: 04752968)

Notes to the Financial Statements - continued
for the Period 31 May 2022 to 31 May 2023

4. PROPERTY, PLANT AND EQUIPMENT
Fixtures
Plant and and Motor
equipment fittings vehicles Totals
£    £    £    £   
COST
At 31 May 2022 17,277 2,503 24,047 43,827
Additions - - 13,000 13,000
At 31 May 2023 17,277 2,503 37,047 56,827
DEPRECIATION
At 31 May 2022 16,315 2,503 20,045 38,863
Charge for period 351 - 2,083 2,434
At 31 May 2023 16,666 2,503 22,128 41,297
NET BOOK VALUE
At 31 May 2023 611 - 14,919 15,530
At 30 May 2022 962 - 4,002 4,964

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 44,010 73,196
Other Debtors 226 -
Prepayments 1,318 1,381
45,554 74,577

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors - 2,002
Corporation tax - 239
Social security and other tax 8,794 12,928
Directors' current accounts 125,643 116,420
Accrued expenses 2,597 1,463
137,034 133,052

7. RESERVES
Retained
earnings
£   

At 31 May 2022 128,787
Deficit for the period (7,320 )
Dividends (50,000 )
At 31 May 2023 71,467

P J H Property Services Limited (Registered number: 04752968)

Notes to the Financial Statements - continued
for the Period 31 May 2022 to 31 May 2023

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year the company paid dividends totalling £50,000 to the directors (2022 £63,000). The amount owing to the directors' at 31st May 2023 was £125,643 (2022 : £116,420).