2023-02-012024-01-312024-01-31false13872038PA Contract Services 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PA Contract Services Limited

Registered Number
13872038
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2024

PA Contract Services Limited
Company Information
for the year from 1 February 2023 to 31 January 2024

Directors

Paul Dransfield
Adam Thompson

Registered Address

Salisbury House
Saxon Way
Hessle
HU13 9PB

Registered Number

13872038 (England and Wales)
PA Contract Services Limited
Statement of Financial Position
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3297435
297435
Current assets
Stocks450,04611,580
Debtors5833,509354,181
Cash at bank and on hand66,229165,257
949,784531,018
Creditors amounts falling due within one year6(895,828)(334,094)
Net current assets (liabilities)53,956196,924
Total assets less current liabilities54,253197,359
Provisions for liabilities7(57)(83)
Net assets54,196197,276
Capital and reserves
Called up share capital400400
Profit and loss account53,796196,876
Shareholders' funds54,196197,276
The financial statements were approved and authorised for issue by the Board of Directors on 14 October 2024, and are signed on its behalf by:
Adam Thompson
Director
Registered Company No. 13872038
PA Contract Services Limited
Notes to the Financial Statements
for the year ended 31 January 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
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.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery4
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. Trade debtors includes amounts recoverable on contracts, being the estimated revenue earned on long term contracts but not yet invoiced as at the balance sheet date, by reference to their stage of completion.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. Trade creditors includes amounts payable on contracts, being the estimated costs payable on long term contracts but not yet invoiced as at the balance sheet date, by reference to their stage of completion.
Related parties
For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.
2.Average number of employees

20242023
Average number of employees during the year711
3.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 01 February 23549549
At 31 January 24549549
Depreciation and impairment
At 01 February 23114114
Charge for year138138
At 31 January 24252252
Net book value
At 31 January 24297297
At 31 January 23435435
4.Stocks

2024

2023

££
Work in progress50,04611,580
Total50,04611,580
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables780,876324,017
Other debtors40,427233
Prepayments and accrued income12,20629,931
Total833,509354,181
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables513,759210,814
Amounts owed to related parties29,751-
Taxation and social security11,445117,269
Other creditors340,1232,431
Accrued liabilities and deferred income7503,580
Total895,828334,094
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)5783
Total5783
8.Related party transactions
The company rents offices from a small self-administered pension scheme in the name of one of the directors. The rent and service charges payable by the company are included within these accounts under the relevant headings. Included within other creditors is £150,094 (2023 £Nil) due to a company partly owned by one of the directors. The loan was unsecured and fully repaid after the year end.