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Company Registration No. 11702983 (England and Wales)
PBM BUILDING LTD Unaudited accounts for the year ended 30 November 2024
PBM BUILDING LTD Unaudited accounts Contents
Page
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PBM BUILDING LTD Company Information for the year ended 30 November 2024
Directors
Brian Mather Peter Mather
Company Number
11702983 (England and Wales)
Registered Office
UNIT H CATHERINE STREET WARRINGTON WA5 0LH UNITED KINGDOM
Accountants
SM Norman Accountancy Ltd 33 Havisham Close Birchwood Warrington Cheshire WA3 7NB
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PBM BUILDING LTD Statement of financial position as at 30 November 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
7,599 
6,592 
Current assets
Inventories
10,920 
560 
Debtors
12,307 
7,965 
Cash at bank and in hand
68,861 
51,906 
92,088 
60,431 
Creditors: amounts falling due within one year
(76,156)
(54,545)
Net current assets
15,932 
5,886 
Total assets less current liabilities
23,531 
12,478 
Provisions for liabilities
Deferred tax
(1,901)
(1,649)
Net assets
21,630 
10,829 
Capital and reserves
Called up share capital
20 
20 
Profit and loss account
21,610 
10,809 
Shareholders' funds
21,630 
10,829 
For the year ending 30 November 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 of Directors and authorised for issue on 21 January 2025 and were signed on its behalf by
Brian Mather Director Company Registration No. 11702983
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PBM BUILDING LTD Notes to the Accounts for the year ended 30 November 2024
1
Statutory information
PBM BUILDING LTD is a private company, limited by shares, registered in England and Wales, registration number 11702983. The registered office is UNIT H, CATHERINE STREET, WARRINGTON, WA5 0LH, UNITED KINGDOM.
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.
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 basis
Motor vehicles
25% reducing balance basis
Fixtures & fittings
25% reducing balance basis
Computer equipment
25% reducing balance basis
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 December 2023
14,266 
Additions
3,539 
At 30 November 2024
17,805 
Depreciation
At 1 December 2023
7,674 
Charge for the year
2,532 
At 30 November 2024
10,206 
Net book value
At 30 November 2024
7,599 
At 30 November 2023
6,592 
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PBM BUILDING LTD Notes to the Accounts for the year ended 30 November 2024
5
Deferred taxation
2024 
2023 
£ 
£ 
Accelerated capital allowances
1,901 
1,649 
2024 
2023 
£ 
£ 
Provision at start of year
1,649 
512 
Charged to the profit and loss account
252 
1,137 
Provision at end of year
1,901 
1,649 
6
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
20 Ordinary shares of £1 each
20 
20 
7
Average number of employees
During the year the average number of employees was 5 (2023: 4).
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