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REGISTERED NUMBER: 02317071 (England and Wales)




























Unaudited Financial Statements

for the Year Ended 31 March 2024

for

P.C.S. (Consultants) Limited

P.C.S. (Consultants) Limited (Registered number: 02317071)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


P.C.S. (Consultants) Limited

Company Information
for the Year Ended 31 March 2024







DIRECTORS: S A Oakes
Mrs E Oakes





REGISTERED OFFICE: Hazlemere
70 Chorley New Road
Bolton
Lancashire
BL1 4BY





REGISTERED NUMBER: 02317071 (England and Wales)





ACCOUNTANTS: DonnellyBentley Limited
Chartered Accountants
Hazlemere
70 Chorley New Road
Bolton
Lancashire
BL1 4BY

P.C.S. (Consultants) Limited (Registered number: 02317071)

Balance Sheet
31 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 215,755 126,369

CURRENT ASSETS
Debtors 5 330,773 376,853
Cash at bank and in hand 576,014 431,216
906,787 808,069
CREDITORS
Amounts falling due within one year 6 227,729 154,209
NET CURRENT ASSETS 679,058 653,860
TOTAL ASSETS LESS CURRENT
LIABILITIES

894,813

780,229

PROVISIONS FOR LIABILITIES 7 53,939 31,592
NET ASSETS 840,874 748,637

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 840,774 748,537
SHAREHOLDERS' FUNDS 840,874 748,637

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 August 2024 and were signed on its behalf by:



S A Oakes - Director


P.C.S. (Consultants) Limited (Registered number: 02317071)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

P.C.S. (Consultants) 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
Turnover 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 machinery - 25% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 year 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

P.C.S. (Consultants) Limited (Registered number: 02317071)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2023 7,095 172,602 9,407 189,104
Additions - 162,540 4,004 166,544
Disposals - (59,500 ) - (59,500 )
At 31 March 2024 7,095 275,642 13,411 296,148
DEPRECIATION
At 1 April 2023 7,095 48,729 6,911 62,735
Charge for year - 39,778 1,587 41,365
Eliminated on disposal - (23,707 ) - (23,707 )
At 31 March 2024 7,095 64,800 8,498 80,393
NET BOOK VALUE
At 31 March 2024 - 210,842 4,913 215,755
At 31 March 2023 - 123,873 2,496 126,369

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 77,868 -
Amounts owed by group undertakings 250,104 376,179
Prepayments 2,801 674
330,773 376,853

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 8,802 971
Amounts owed to group undertakings - 18,259
Tax 33,733 7,813
Social security and other taxes 311 809
VAT 22,336 32,314
Other creditors 2,350 -
Directors' current accounts 158,897 92,843
Accrued expenses 1,300 1,200
227,729 154,209

7. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 53,939 31,592

P.C.S. (Consultants) Limited (Registered number: 02317071)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

7. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 April 2023 31,592
Provided during year 22,347
Balance at 31 March 2024 53,939

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100

9. ULTIMATE CONTROLLING PARTY

The directors are the ultimate controlling party due to holding 100% of the share capital in P.C.S Holdings Limited, the parent company.