1 January 2023 false No description of principal activity Taxfiler 2024.5 NI649499business:PrivateLimitedCompanyLtd2023-01-012023-12-31 NI6494992022-12-31 NI6494992023-01-012023-12-31 NI649499business:AuditExemptWithAccountantsReport2023-01-012023-12-31 NI649499business:FilletedAccounts2023-01-012023-12-31 NI6494992023-12-31 NI649499business:Director12023-01-012023-12-31 NI649499business:RegisteredOffice2023-01-012023-12-31 NI6494992022-12-31 NI649499core:WithinOneYear2023-12-31 NI649499core:WithinOneYear2022-12-31 NI649499core:AfterOneYear2023-12-31 NI649499core:AfterOneYear2022-12-31 NI649499core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 NI649499core:ShareCapitalcore:PreviouslyStatedAmount2022-12-31 NI649499core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 NI649499core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-12-31 NI649499core:PreviouslyStatedAmount2023-12-31 NI649499core:PreviouslyStatedAmount2022-12-31 NI649499business:SmallEntities2023-01-012023-12-31 NI649499countries:NorthernIreland2023-01-012023-12-31 NI649499core:PlantMachinery2023-01-012023-12-31 NI649499core:MotorVehicles2023-01-012023-12-31 NI649499core:ComputerEquipment2023-01-012023-12-31 NI649499core:PlantMachinery2022-12-31 NI649499core:MotorVehicles2022-12-31 NI649499core:ComputerEquipment2022-12-31 NI649499core:PlantMachinery2023-12-31 NI649499core:MotorVehicles2023-12-31 NI649499core:ComputerEquipment2023-12-31 NI6494992022-01-012022-12-31 iso4217:GBP xbrli:pure
Company Registration No. NI649499 (Northern Ireland)
P C BUILDERS (N.I.) LTD Unaudited accounts for the year ended 31 December 2023
P C BUILDERS (N.I.) LTD Unaudited accounts Contents
Page
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P C BUILDERS (N.I.) LTD Company Information for the year ended 31 December 2023
Director
Mr Paul Cox
Company Number
NI649499 (Northern Ireland)
Registered Office
12 Mullaghacall Road Portstewart Londonderry BT55 7EG Northern Ireland
Accountants
Kevin & Margaret Duffin T/A KMD Accountancy Ardmalin 15 Inishowen Park Portstewart Londonderry BT55 7BQ
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P C BUILDERS (N.I.) LTD Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
4,063 
5,078 
Current assets
Debtors
54,331 
50,984 
Cash at bank and in hand
1,055 
2,267 
55,386 
53,251 
Creditors: amounts falling due within one year
(9,802)
(900)
Net current assets
45,584 
52,351 
Total assets less current liabilities
49,647 
57,429 
Creditors: amounts falling due after more than one year
(35,000)
(51,204)
Net assets
14,647 
6,225 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
14,547 
6,125 
Shareholders' funds
14,647 
6,225 
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 8 September 2024 and were signed on its behalf by
Mr Paul Cox Director Company Registration No. NI649499
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P C BUILDERS (N.I.) LTD Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
P C BUILDERS (N.I.) LTD is a private company, limited by shares, registered in Northern Ireland, registration number NI649499. The registered office is 12 Mullaghacall Road, Portstewart, Londonderry, BT55 7EG, Northern Ireland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20%
Motor vehicles
20%
Computer equipment
20%
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2023
4,140 
5,900 
652 
10,692 
At 31 December 2023
4,140 
5,900 
652 
10,692 
Depreciation
At 1 January 2023
2,297 
2,879 
438 
5,614 
Charge for the year
368 
604 
43 
1,015 
At 31 December 2023
2,665 
3,483 
481 
6,629 
Net book value
At 31 December 2023
1,475 
2,417 
171 
4,063 
At 31 December 2022
1,843 
3,021 
214 
5,078 
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P C BUILDERS (N.I.) LTD Notes to the Accounts for the year ended 31 December 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
- 
2,984 
Trade debtors
38,000 
38,000 
Other debtors
16,331 
10,000 
54,331 
50,984 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
8,902 
- 
Other creditors
900 
900 
9,802 
900 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
35,000 
47,000 
Other creditors
- 
4,204 
35,000 
51,204 
8
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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