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Company Registration No. 6837753 (England and Wales)
P & S Build & Construct Ltd Unaudited accounts for the year ended 31 March 2025
P & S Build & Construct Ltd Unaudited accounts Contents
Page
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P & S Build & Construct Ltd Company Information for the year ended 31 March 2025
Directors
Mr P Helm Mrs S Helm
Secretary
Mrs S Helm
Company Number
6837753 (England and Wales)
Registered Office
Hill View 84B Main Street Skidby East Yorkshire HU16 5TH United Kingdom
Accountants
AQ Client Services Limited 41 Southfield Hessle East Yorkshire HU13 0EL
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P & S Build & Construct Ltd Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
6,244 
5,305 
Current assets
Inventories
58,179 
98,127 
Debtors
71,289 
35,721 
Cash at bank and in hand
215,450 
295,482 
344,918 
429,330 
Creditors: amounts falling due within one year
(123,516)
(192,669)
Net current assets
221,402 
236,661 
Net assets
227,646 
241,966 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
227,546 
241,866 
Shareholders' funds
227,646 
241,966 
For the year ending 31 March 2025 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.
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 14 July 2025 and were signed on its behalf by
Mrs S Helm Director Company Registration No. 6837753
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P & S Build & Construct Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
P & S Build & Construct Ltd is a private company, limited by shares, registered in England and Wales, registration number 6837753. The registered office is Hill View, 84B Main Street, Skidby, East Yorkshire, HU16 5TH, 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
Between 25% and 33% on a reducing balance basis
Motor vehicles
25% on a reducing balance basis
Fixtures & fittings
25% on a straight line basis
Computer equipment
33% on a reducing balance basis
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 April 2024
4,667 
32,112 
5,978 
3,361 
46,118 
Additions
- 
- 
- 
3,064 
3,064 
Disposals
(226)
- 
- 
(235)
(461)
At 31 March 2025
4,441 
32,112 
5,978 
6,190 
48,721 
Depreciation
At 1 April 2024
3,787 
28,169 
5,979 
2,878 
40,813 
Charge for the year
219 
986 
- 
908 
2,113 
On disposals
(220)
- 
- 
(229)
(449)
At 31 March 2025
3,786 
29,155 
5,979 
3,557 
42,477 
Net book value
At 31 March 2025
655 
2,957 
(1)
2,633 
6,244 
At 31 March 2024
880 
3,943 
(1)
483 
5,305 
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P & S Build & Construct Ltd Notes to the Accounts for the year ended 31 March 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
1,858 
- 
Trade debtors
67,941 
31,940 
Accrued income and prepayments
1,490 
1,393 
Other debtors
- 
2,388 
71,289 
35,721 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
- 
10,313 
Trade creditors
80,428 
91,251 
Taxes and social security
18,754 
67,751 
Loans from directors
269 
21,757 
Accruals
24,065 
1,597 
123,516 
192,669 
7
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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