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Company Registration No. 08094934 (England and Wales)
PJW Construction Ltd Unaudited accounts for the year ended 30 June 2024
PJW Construction Ltd Unaudited accounts Contents
Page
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PJW Construction Ltd Company Information for the year ended 30 June 2024
Director
J Wellington
Company Number
08094934 (England and Wales)
Registered Office
203 West Street Fareham Hampshire PO16 0EN
Accountants
Taxsense 203 West Street Fareham Hants PO16 0EN
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PJW Construction Ltd Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
94,317 
46,183 
Current assets
Debtors
45,926 
39,334 
Cash at bank and in hand
- 
49,464 
45,926 
88,798 
Creditors: amounts falling due within one year
(64,126)
(29,158)
Net current (liabilities)/assets
(18,200)
59,640 
Total assets less current liabilities
76,117 
105,823 
Creditors: amounts falling due after more than one year
(27,561)
(15,247)
Net assets
48,556 
90,576 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
48,555 
90,575 
Shareholders' funds
48,556 
90,576 
For the year ending 30 June 2024 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 4 October 2024 and were signed on its behalf by
J Wellington Director Company Registration No. 08094934
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PJW Construction Ltd Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
PJW Construction Ltd is a private company, limited by shares, registered in England and Wales, registration number 08094934. The registered office is 203 West Street, Fareham, Hampshire, PO16 0EN.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
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
25% reducing balance
Motor vehicles
25% reducing balance
Computer equipment
25% reducing balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 July 2023
19,750 
60,254 
2,021 
82,025 
Additions
37,485 
26,295 
- 
63,780 
At 30 June 2024
57,235 
86,549 
2,021 
145,805 
Depreciation
At 1 July 2023
9,567 
24,971 
1,304 
35,842 
Charge for the year
3,243 
12,224 
179 
15,646 
At 30 June 2024
12,810 
37,195 
1,483 
51,488 
Net book value
At 30 June 2024
44,425 
49,354 
538 
94,317 
At 30 June 2023
10,183 
35,283 
717 
46,183 
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PJW Construction Ltd Notes to the Accounts for the year ended 30 June 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
45,926 
11,811 
Trade debtors
- 
4,421 
Other debtors
- 
23,102 
45,926 
39,334 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
1,010 
- 
Obligations under finance leases and hire purchase contracts
2,900 
2,900 
Trade creditors
19,288 
12,623 
Taxes and social security
36,716 
11,450 
Loans from directors
846 
1,697 
Accruals
3,366 
488 
64,126 
29,158 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
25,250 
10,000 
Obligations under finance leases and hire purchase contracts
2,311 
5,247 
27,561 
15,247 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
J Wellington
Directors Current accounts
(1,697)
(136,665)
(137,516)
(846)
(1,697)
(136,665)
(137,516)
(846)
10
Average number of employees
During the year the average number of employees was 2 (2023: 1).
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