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Company Registration No. 06939887 (England and Wales)
P B Project Management and Building Services Limited Unaudited accounts for the year ended 30 June 2024
P B Project Management and Building Services Limited Unaudited accounts Contents
Page
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P B Project Management and Building Services Limited Company Information for the year ended 30 June 2024
Director
Paul Birch
Company Number
06939887 (England and Wales)
Registered Office
62 Fold Lane Biddulph Stoke-on-Trent ST8 7SG England
Accountants
James Accountancy Services Ltd 3 Waterloo Grove Kidsgrove Stoke-on-Trent Staffordshire ST7 4SY
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P B Project Management and Building Services Limited Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
7,760 
9,190 
Current assets
Inventories
100 
100 
Debtors
4,358 
7,491 
Cash at bank and in hand
1,212 
5,498 
5,670 
13,089 
Creditors: amounts falling due within one year
(5,418)
(8,873)
Net current assets
252 
4,216 
Total assets less current liabilities
8,012 
13,406 
Provisions for liabilities
Deferred tax
(848)
(1,015)
Net assets
7,164 
12,391 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
7,162 
12,389 
Shareholders' funds
7,164 
12,391 
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 21 February 2025 and were signed on its behalf by
Paul Birch Director Company Registration No. 06939887
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P B Project Management and Building Services Limited Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
P B Project Management and Building Services Limited is a private company, limited by shares, registered in England and Wales, registration number 06939887. The registered office is 62 Fold Lane, Biddulph, Stoke-on-Trent, ST8 7SG, England.
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 represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
10% straight line method.
Plant & machinery
20% reducing balance method.
Fixtures & fittings
10% straight line method.
Computer equipment
20% reducing balance method.
Stocks
Stocks and work-in-progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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P B Project Management and Building Services Limited Notes to the Accounts for the year ended 30 June 2024
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 July 2023
5,509 
200 
3,574 
5,137 
14,420 
At 30 June 2024
5,509 
200 
3,574 
5,137 
14,420 
Depreciation
At 1 July 2023
1,659 
200 
1,014 
2,357 
5,230 
Charge for the year
550 
- 
320 
560 
1,430 
At 30 June 2024
2,209 
200 
1,334 
2,917 
6,660 
Net book value
At 30 June 2024
3,300 
- 
2,240 
2,220 
7,760 
At 30 June 2023
3,850 
- 
2,560 
2,780 
9,190 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
4,358 
7,491 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
743 
1,215 
Taxes and social security
3,900 
2,329 
Loans from directors
225 
4,789 
Accruals
550 
540 
5,418 
8,873 
7
Deferred taxation
2024 
2023 
£ 
£ 
Accelerated capital allowances
848 
1,015 
2024 
2023 
£ 
£ 
Provision at start of year
1,015 
1,042 
Credited to the profit and loss account
(167)
(27)
Provision at end of year
848 
1,015 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
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P B Project Management and Building Services Limited Notes to the Accounts for the year ended 30 June 2024
9
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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