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Registered Number: 08081409
England and Wales

 

 

 

P & N PLANT CIVIL ENGINEERS LTD


Abridged Accounts
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 353,343    381,603 
353,343    381,603 
Current assets      
Stocks 6,000    2,009 
Debtors 48,700    9,276 
Cash at bank and in hand 66,358    41,952 
121,058    53,237 
Creditors: amount falling due within one year (44,239)   (26,710)
Net current assets 76,819    26,527 
 
Total assets less current liabilities 430,162    408,130 
Creditors: amount falling due after more than one year (299,376)   (235,746)
Provisions for liabilities (25,914)   (26,849)
Net assets 104,872    145,535 
 

Capital and reserves
     
Called up share capital 10    10 
Profit and loss account 104,862    145,525 
Shareholders' funds 104,872    145,535 
 


For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 16 August 2024 and were signed on its behalf by:


-------------------------------
Peter Anthony Heavey
Director
1
General Information
P & N Plant Civil Engineers Ltd is a private company, limited by shares, registered in England and Wales, registration number 08081409, registration address The Counting House, 4a Moss Lane, Wardley, Swinton, Manchester, M27 9SA.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using 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.
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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 2% Straight Line
Plant and Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Computer Equipment 15% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees


Average number of employees during the year was 3 (2023 : 3).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £   £
At 01 April 2023 260,451    172,848    149,191    3,921    586,411 
Additions   19,279        19,279 
Disposals   (31,098)       (31,098)
At 31 March 2024 260,451    161,029    149,191    3,921    574,592 
Depreciation
At 01 April 2023 13,036    140,671    49,050    2,051    204,808 
Charge for year 5,209    11,480    25,035    280    42,004 
On disposals   (25,563)       (25,563)
At 31 March 2024 18,245    126,588    74,085    2,331    221,249 
Net book values
Closing balance as at 31 March 2024 242,206    34,441    75,106    1,590    353,343 
Opening balance as at 01 April 2023 247,415    32,177    100,141    1,870    381,603 


2