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04146210 frs-bus:Original frs-countries:EnglandWales 2021-03-01 2022-02-27
Registered number: 04146210
P.J. Allison (Contracts) Limited
Unaudited Financial Statements
For The Year Ended 27 February 2023
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
Chartered Accountant's report to the director on the preparation of the unaudited statutory accounts of P.J. Allison (Contracts) Limited for the year ended 27 February 2023
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of P.J. Allison (Contracts) Limited for the year ended 27 February 2023 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of P.J. Allison (Contracts) Limited , as a body, in accordance with the terms of our engagement letter dated 30 November 2022. Our work has been undertaken solely to prepare for your approval the accounts of P.J. Allison (Contracts) Limited and state those matters that we have agreed to state to the director of P.J. Allison (Contracts) Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than P.J. Allison (Contracts) Limited and its director, as a body, for our work or for this report.
It is your duty to ensure that P.J. Allison (Contracts) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of P.J. Allison (Contracts) Limited . You consider that P.J. Allison (Contracts) Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of P.J. Allison (Contracts) Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
ERC Accountants and Business Advisors
27 November 2023
ERC Accountants & Business Advisers Limited
Chartered Accountants
Hanover Buildings
11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
Page 1
Page 2
Balance Sheet
Registered number: 04146210
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 361 482
361 482
CURRENT ASSETS
Stocks 5 75,452 137,562
Debtors 6 121,930 136,411
Cash at bank and in hand 5,485 3,722
202,867 277,695
Creditors: Amounts Falling Due Within One Year 7 (556,875 ) (633,790 )
NET CURRENT ASSETS (LIABILITIES) (354,008 ) (356,095 )
TOTAL ASSETS LESS CURRENT LIABILITIES (353,647 ) (355,613 )
NET LIABILITIES (353,647 ) (355,613 )
CAPITAL AND RESERVES
Called up share capital 9 12,500 12,500
Capital redemption reserve 1,500 1,500
Profit and Loss Account (367,647 ) (369,613 )
SHAREHOLDERS' FUNDS (353,647) (355,613)
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For the year ending 27 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr R N Owen
Director
27 November 2023
The notes on pages 4 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
P.J. Allison (Contracts) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04146210 . The registered office is The Forge Farriers Way, Frankby, Wirral, Merseyside, CH48 1QJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
2.2. Going Concern Disclosure
The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.
2.3. Turnover
The turnover shown in the profit and loss account represents amounts invoiced during the year in respect of the provision of general building and contracting, exclusive of Value Added Tax. Income is recognised in accordance with UITF40.
2.4. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor vehicles 25% reducing balance
Office equipment 25% reducing balance
2.5. Stocks and Work in Progress
Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any foreseeable loses where appropriate. No element profit is included in the valuation of work in progress.
2.6. Financial Instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.
Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
2.7. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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2.8. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the
amount of the provision as an expense.

Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 (2022: 3)
2 3
4. Tangible Assets
Motor vehicles Office equipment Total
£ £ £
Cost
As at 28 February 2022 15,640 2,909 18,549
As at 27 February 2023 15,640 2,909 18,549
Depreciation
As at 28 February 2022 15,271 2,796 18,067
Provided during the period 93 28 121
As at 27 February 2023 15,364 2,824 18,188
Net Book Value
As at 27 February 2023 276 85 361
As at 28 February 2022 369 113 482
5. Stocks
2023 2022
£ £
Work in progress 75,452 137,562
75,452 137,562
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 10,955
Other debtors 121,930 125,456
121,930 136,411
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7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors - 83,364
Bank loans and overdrafts 16,058 40,279
Amounts owed to participating interests 286,631 286,631
Other creditors 217,077 216,659
Taxation and social security 37,109 6,857
556,875 633,790
8. Secured Creditors
The following amounts are secured by fixed and floating charges dated March 2010 over all the company's undertaking, property, rights and assets whatsoever and wheresoever, both present and future.
2023 2022
£ £
Bank loans and overdrafts 16,058 40,279
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 12,500 12,500
10. Directors Advances, Credits and Guarantees
No director received advances, credits or guarantees during the current or previous accounting periods.
11. Related Party Transactions
The following related party transactions were undertaken during the year:
A director and shareholder, introduced amounts totalling £384 (2022: withdrew £384). At the year end the balance payable was £195,384 (2022: £195,000).
A company with a particpating interest had no transactions (2022: no transactions). At the year end the balance payable was £286,631.
No further transactions with related parties were undertaken, other than those under normal market conditions, such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
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