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Registered number: 05460750
Property Care Builders Limited
Unaudited Financial Statements
For The Year Ended 31 May 2023
Bookkkeping and More
1 Woodland Avenue
Penryn
Cornwall
TR10 8PF
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05460750
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 2,500 5,000
Tangible Assets 5 63,748 61,254
66,248 66,254
CURRENT ASSETS
Stocks 6 30,000 20,000
Debtors 7 31,423 4,518
61,423 24,518
Creditors: Amounts Falling Due Within One Year 8 (101,330 ) (72,763 )
NET CURRENT ASSETS (LIABILITIES) (39,907 ) (48,245 )
TOTAL ASSETS LESS CURRENT LIABILITIES 26,341 18,009
Creditors: Amounts Falling Due After More Than One Year 9 (36,979 ) (50,231 )
NET LIABILITIES (10,638 ) (32,222 )
CAPITAL AND RESERVES
Called up share capital 11 1 1
Profit and Loss Account (10,639 ) (32,223 )
SHAREHOLDERS' FUNDS (10,638) (32,222)
Page 1
Page 2
For the year ending 31 May 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 Ian Coleman
Director
26/10/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Property Care Builders Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05460750 . The registered office is 4 Dundance Lane, Pool, Redruth, Cornwall, TR15 3QT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any 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:
Plant & Machinery Reducing Balance 25%
Motor Vehicles Reducing Balance 25%
Computer Equipment Reducing Balance 25%
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2022: 7)
7 7
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4. Intangible Assets
Goodwill
£
Cost
As at 1 June 2022 25,000
As at 31 May 2023 25,000
Amortisation
As at 1 June 2022 20,000
Provided during the period 2,500
As at 31 May 2023 22,500
Net Book Value
As at 31 May 2023 2,500
As at 1 June 2022 5,000
5. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 June 2022 109,449 108,144 327 217,920
Additions 26,000 - - 26,000
As at 31 May 2023 135,449 108,144 327 243,920
Depreciation
As at 1 June 2022 81,896 74,473 297 156,666
Provided during the period 15,164 8,332 10 23,506
As at 31 May 2023 97,060 82,805 307 180,172
Net Book Value
As at 31 May 2023 38,389 25,339 20 63,748
As at 1 June 2022 27,553 33,671 30 61,254
6. Stocks
2023 2022
£ £
Work in progress 30,000 20,000
30,000 20,000
7. Debtors
2023 2022
£ £
Due within one year
VAT 31,423 4,518
31,423 4,518
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8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 23,881 10,835
Bank loans and overdrafts 26,339 14,341
Other taxes and social security 3,318 3,803
Net wages 831 4,410
Other creditors 142 123
Accruals and deferred income - 300
Director's loan account 46,819 38,951
101,330 72,763
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 24,499 26,038
Bank loans 12,480 24,193
36,979 50,231
10. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 23,881 10,835
Later than one year and not later than five years 24,499 26,038
48,380 36,873
48,380 36,873
11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
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