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REGISTERED NUMBER: 08892170 (England and Wales)















Financial Statements for the Year Ended 30 April 2024

for

P & A Construction (Cambridge) Limited

P & A Construction (Cambridge) Limited (Registered number: 08892170)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


P & A Construction (Cambridge) Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: Mr P R Beamiss
Mr A M Kitson





REGISTERED OFFICE: 5 Caxton House
Broad Street
Cambourne
Cambridgeshire
CB23 6JN





REGISTERED NUMBER: 08892170 (England and Wales)





ACCOUNTANTS: Taylor Keeble LLP
Chartered Accountants
5 Caxton House
Broad Street
Cambourne
Cambridgeshire
CB23 6JN

P & A Construction (Cambridge) Limited (Registered number: 08892170)

Balance Sheet
30 April 2024

2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 62,214 79,924
62,214 79,924

CURRENT ASSETS
Stocks 1,200 1,200
Debtors 6 387,147 477,946
Cash at bank 56,822 66,588
445,169 545,734
CREDITORS
Amounts falling due within one year 7 189,367 205,052
NET CURRENT ASSETS 255,802 340,682
TOTAL ASSETS LESS CURRENT
LIABILITIES

318,016

420,606

CREDITORS
Amounts falling due after more than one year 8 34,715 62,416
NET ASSETS 283,301 358,190

CAPITAL AND RESERVES
Called up share capital 4 4
Retained earnings 283,297 358,186
283,301 358,190

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

P & A Construction (Cambridge) Limited (Registered number: 08892170)

Balance Sheet - continued
30 April 2024


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 21 January 2025 and were signed on its behalf by:




Mr P R Beamiss - Director



Mr A M Kitson - Director


P & A Construction (Cambridge) Limited (Registered number: 08892170)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

P & A Construction (Cambridge) 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.

The financial statements are prepared in sterling, which is the functional currency of the company.

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 includes revenue earned from the sale of goods and from the rendering of services. 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 rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of the contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Goodwill
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

Goodwill was written off in equal annual instalments over its estimated economic life of 5 years.

Tangible fixed assets
Tangible fixed assets are measured at cost less depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

Equipment 25% reducing balance

Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue's recognised.

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.


P & A Construction (Cambridge) Limited (Registered number: 08892170)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

2. ACCOUNTING POLICIES - continued
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
Assets obtained under hire purchases contracts are capitalised in the balance sheet, and depreciated over their estimated useful lives.

The interest element of these obligations is charged to profit and loss over the relevant period. The capital element of future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

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

4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1 May 2023
and 30 April 2024 20,000
AMORTISATION
At 1 May 2023
and 30 April 2024 20,000
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 -

P & A Construction (Cambridge) Limited (Registered number: 08892170)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

5. TANGIBLE FIXED ASSETS
Equipment
£
COST
At 1 May 2023 162,226
Additions 2,589
At 30 April 2024 164,815
DEPRECIATION
At 1 May 2023 82,302
Charge for year 20,299
At 30 April 2024 102,601
NET BOOK VALUE
At 30 April 2024 62,214
At 30 April 2023 79,924

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors 136,780 194,845
Other debtors - 19,518
VAT 5,670 40,037
P & A Properties (Cambridge) Ltd 181,400 175,986
Prepayments and accrued income 63,297 47,560
387,147 477,946

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Bank loans and overdrafts 17,192 14,000
Hire purchase contracts 15,350 17,000
Trade creditors 65,537 98,159
Tax 64,421 61,707
Social security and other taxes 1,302 1,408
Other creditors 16,825 -
Directors' current account 11 625
Accruals and deferred income 8,729 12,153
189,367 205,052

P & A Construction (Cambridge) Limited (Registered number: 08892170)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£ £
Bank loans 15,167 29,167
Hire purchase contracts 19,548 33,249
34,715 62,416