2023-05-012024-04-302024-04-30false09007539P B J Engineering Services Ltd2024-11-0843999iso4217:GBPxbrli:pure090075392023-05-01090075392024-04-30090075392023-05-012024-04-30090075392022-05-01090075392023-04-30090075392022-05-012023-04-3009007539bus:SmallEntities2023-05-012024-04-3009007539bus:AuditExempt-NoAccountantsReport2023-05-012024-04-3009007539bus:AbridgedAccounts2023-05-012024-04-3009007539bus:PrivateLimitedCompanyLtd2023-05-012024-04-3009007539core:WithinOneYear2024-04-3009007539core:AfterOneYear2024-04-3009007539core:WithinOneYear2023-04-3009007539core:AfterOneYear2023-04-3009007539core:ShareCapital2024-04-3009007539core:SharePremium2024-04-3009007539core:RevaluationReserve2024-04-3009007539core:OtherReservesSubtotal2024-04-3009007539core:RetainedEarningsAccumulatedLosses2024-04-3009007539core:ShareCapital2023-04-3009007539core:SharePremium2023-04-3009007539core:RevaluationReserve2023-04-3009007539core:OtherReservesSubtotal2023-04-3009007539core:RetainedEarningsAccumulatedLosses2023-04-3009007539core:LandBuildings2024-04-3009007539core:PlantMachinery2024-04-3009007539core:Vehicles2024-04-3009007539core:FurnitureFittings2024-04-3009007539core:OfficeEquipment2024-04-3009007539core:NetGoodwill2024-04-3009007539core:IntangibleAssetsOtherThanGoodwill2024-04-3009007539core:ListedExchangeTraded2024-04-3009007539core:UnlistedNon-exchangeTraded2024-04-3009007539core:LandBuildings2023-04-3009007539core:PlantMachinery2023-04-3009007539core:Vehicles2023-04-3009007539core:FurnitureFittings2023-04-3009007539core:OfficeEquipment2023-04-3009007539core:NetGoodwill2023-04-3009007539core:IntangibleAssetsOtherThanGoodwill2023-04-3009007539core:ListedExchangeTraded2023-04-3009007539core:UnlistedNon-exchangeTraded2023-04-3009007539core:LandBuildings2023-05-012024-04-3009007539core:PlantMachinery2023-05-012024-04-3009007539core:Vehicles2023-05-012024-04-3009007539core:FurnitureFittings2023-05-012024-04-3009007539core:OfficeEquipment2023-05-012024-04-3009007539core:NetGoodwill2023-05-012024-04-3009007539core:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-3009007539core:ListedExchangeTraded2023-05-012024-04-3009007539core:UnlistedNon-exchangeTraded2023-05-012024-04-3009007539core:MoreThanFiveYears2023-05-012024-04-3009007539core:Non-currentFinancialInstruments2024-04-3009007539core:Non-currentFinancialInstruments2023-04-3009007539dpl:CostSales2023-05-012024-04-3009007539dpl:DistributionCosts2023-05-012024-04-3009007539core:LandBuildings2023-05-012024-04-3009007539core:PlantMachinery2023-05-012024-04-3009007539core:Vehicles2023-05-012024-04-3009007539core:FurnitureFittings2023-05-012024-04-3009007539core:OfficeEquipment2023-05-012024-04-3009007539dpl:AdministrativeExpenses2023-05-012024-04-3009007539core:NetGoodwill2023-05-012024-04-3009007539core:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-3009007539dpl:GroupUndertakings2023-05-012024-04-3009007539dpl:ParticipatingInterests2023-05-012024-04-3009007539dpl:GroupUndertakingscore:ListedExchangeTraded2023-05-012024-04-3009007539core:ListedExchangeTraded2023-05-012024-04-3009007539dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-05-012024-04-3009007539core:UnlistedNon-exchangeTraded2023-05-012024-04-3009007539dpl:CostSales2022-05-012023-04-3009007539dpl:DistributionCosts2022-05-012023-04-3009007539core:LandBuildings2022-05-012023-04-3009007539core:PlantMachinery2022-05-012023-04-3009007539core:Vehicles2022-05-012023-04-3009007539core:FurnitureFittings2022-05-012023-04-3009007539core:OfficeEquipment2022-05-012023-04-3009007539dpl:AdministrativeExpenses2022-05-012023-04-3009007539core:NetGoodwill2022-05-012023-04-3009007539core:IntangibleAssetsOtherThanGoodwill2022-05-012023-04-3009007539dpl:GroupUndertakings2022-05-012023-04-3009007539dpl:ParticipatingInterests2022-05-012023-04-3009007539dpl:GroupUndertakingscore:ListedExchangeTraded2022-05-012023-04-3009007539core:ListedExchangeTraded2022-05-012023-04-3009007539dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-05-012023-04-3009007539core:UnlistedNon-exchangeTraded2022-05-012023-04-3009007539core:NetGoodwill2024-04-3009007539core:IntangibleAssetsOtherThanGoodwill2024-04-3009007539core:LandBuildings2024-04-3009007539core:PlantMachinery2024-04-3009007539core:Vehicles2024-04-3009007539core:FurnitureFittings2024-04-3009007539core:OfficeEquipment2024-04-3009007539core:AfterOneYear2024-04-3009007539core:WithinOneYear2024-04-3009007539core:ListedExchangeTraded2024-04-3009007539core:UnlistedNon-exchangeTraded2024-04-3009007539core:ShareCapital2024-04-3009007539core:SharePremium2024-04-3009007539core:RevaluationReserve2024-04-3009007539core:OtherReservesSubtotal2024-04-3009007539core:RetainedEarningsAccumulatedLosses2024-04-3009007539core:NetGoodwill2023-04-3009007539core:IntangibleAssetsOtherThanGoodwill2023-04-3009007539core:LandBuildings2023-04-3009007539core:PlantMachinery2023-04-3009007539core:Vehicles2023-04-3009007539core:FurnitureFittings2023-04-3009007539core:OfficeEquipment2023-04-3009007539core:AfterOneYear2023-04-3009007539core:WithinOneYear2023-04-3009007539core:ListedExchangeTraded2023-04-3009007539core:UnlistedNon-exchangeTraded2023-04-3009007539core:ShareCapital2023-04-3009007539core:SharePremium2023-04-3009007539core:RevaluationReserve2023-04-3009007539core:OtherReservesSubtotal2023-04-3009007539core:RetainedEarningsAccumulatedLosses2023-04-3009007539core:NetGoodwill2022-05-0109007539core:IntangibleAssetsOtherThanGoodwill2022-05-0109007539core:LandBuildings2022-05-0109007539core:PlantMachinery2022-05-0109007539core:Vehicles2022-05-0109007539core:FurnitureFittings2022-05-0109007539core:OfficeEquipment2022-05-0109007539core:AfterOneYear2022-05-0109007539core:WithinOneYear2022-05-0109007539core:ListedExchangeTraded2022-05-0109007539core:UnlistedNon-exchangeTraded2022-05-0109007539core:ShareCapital2022-05-0109007539core:SharePremium2022-05-0109007539core:RevaluationReserve2022-05-0109007539core:OtherReservesSubtotal2022-05-0109007539core:RetainedEarningsAccumulatedLosses2022-05-0109007539core:AfterOneYear2023-05-012024-04-3009007539core:WithinOneYear2023-05-012024-04-3009007539core:Non-currentFinancialInstrumentscore:CostValuation2023-05-012024-04-3009007539core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-05-012024-04-3009007539core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-05-012024-04-3009007539core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-05-012024-04-3009007539core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-05-012024-04-3009007539core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-05-012024-04-3009007539core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-05-012024-04-3009007539core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-05-012024-04-3009007539core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-05-012024-04-3009007539core:Non-currentFinancialInstrumentscore:CostValuation2024-04-3009007539core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-04-3009007539core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-04-3009007539core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-04-3009007539core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-04-3009007539core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-04-3009007539core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-04-3009007539core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-04-3009007539core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-04-3009007539core:Non-currentFinancialInstrumentscore:CostValuation2023-04-3009007539core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-04-3009007539core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-04-3009007539core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-04-3009007539core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-04-3009007539core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-04-3009007539core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-04-3009007539core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-04-3009007539core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-04-3009007539bus:Director12023-05-012024-04-30

P B J Engineering Services Ltd

Registered Number
09007539
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

P B J Engineering Services Ltd
Company Information
for the year from 1 May 2023 to 30 April 2024

Director

Mr P B Johnson

Registered Address

7 Primrose Way
Sandhurst
GU47 8PL

Registered Number

09007539 (England and Wales)
P B J Engineering Services Ltd
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets346,75324,976
46,75324,976
Current assets
Debtors4141,287189,511
Cash at bank and on hand636,132120,616
777,419310,127
Creditors amounts falling due within one year5(282,191)(155,834)
Net current assets (liabilities)495,228154,293
Total assets less current liabilities541,981179,269
Provisions for liabilities(8,576)(4,508)
Net assets533,405174,761
Capital and reserves
Called up share capital22
Profit and loss account533,403174,759
Shareholders' funds533,405174,761
The financial statements were approved and authorised for issue by the Director on 8 November 2024, and are signed on its behalf by:
Mr P B Johnson
Director
Registered Company No. 09007539
P B J Engineering Services Ltd
Notes to the Financial Statements
for the year ended 30 April 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
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.
Functional and presentation currency
The presentation currency of the financial statements is the Pound Sterling (£).
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Current 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 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
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Straight line (years)
Plant and machinery4
Vehicles4
Office Equipment4
Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities. Financial assets are measured at amortised cost and comprise of cash and cash equivalents and trade and other debtors. Financial liabilities are measured at amortised cost and comprise of trade and other creditors.
2.Average number of employees

20242023
Average number of employees during the year53
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 May 2337,999
Additions38,468
At 30 April 2476,467
Depreciation and impairment
At 01 May 2313,024
Charge for year16,690
At 30 April 2429,715
Net book value
At 30 April 2446,753
At 30 April 2324,976
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables44,071188,301
Other debtors3,076-
Prepayments and accrued income94,1401,210
Total141,287189,511
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables32,57762,230
Bank borrowings and overdrafts25,90235,244
Taxation and social security195,28056,983
Other creditors124212
Accrued liabilities and deferred income28,3081,165
Total282,191155,834