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Company Registration No. 04656776 (England and Wales)
PJ Cabs Limited Unaudited accounts for the year ended 31 March 2025
PJ Cabs Limited Unaudited accounts Contents
Page
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PJ Cabs Limited Company Information for the year ended 31 March 2025
Director
Paul Andrew Venn
Company Number
04656776 (England and Wales)
Registered Office
Unit 25 Falcon Gate Business Park Dean Road Yate Bristol BS37 5NH UK
Accountants
Evans Entwistle Office 12a Equinox South, Great Park Road Bradley Stoke Bristol BS32 4QL
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Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of PJ Cabs Limited for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of PJ Cabs Limited for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
Our work has been undertaken in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com.
Evans Entwistle Member in Practice Office 12a Equinox South, Great Park Road Bradley Stoke Bristol BS32 4QL 12 July 2025
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PJ Cabs Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
80,376 
103,413 
Current assets
Debtors
64,428 
63,044 
Cash at bank and in hand
41,773 
52,468 
106,201 
115,512 
Creditors: amounts falling due within one year
(62,096)
(55,651)
Net current assets
44,105 
59,861 
Total assets less current liabilities
124,481 
163,274 
Creditors: amounts falling due after more than one year
(103,978)
(133,263)
Net assets
20,503 
30,011 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
20,501 
30,009 
Shareholders' funds
20,503 
30,011 
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 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 15 July 2025 and were signed on its behalf by
Paul Andrew Venn Director Company Registration No. 04656776
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PJ Cabs Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
PJ Cabs Limited is a private company, limited by shares, registered in England and Wales, registration number 04656776. The registered office is Unit 25 Falcon Gate Business Park, Dean Road, Yate, Bristol, BS37 5NH, UK.
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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Motor vehicles
20% reducing balance
Fixtures & fittings
20% reducing balance
Computer equipment
2 years straight line
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.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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PJ Cabs Limited Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2024
196,689 
10,831 
37,236 
244,756 
Additions
- 
- 
1,498 
1,498 
Disposals
(8,500)
- 
- 
(8,500)
At 31 March 2025
188,189 
10,831 
38,734 
237,754 
Depreciation
At 1 April 2024
96,551 
8,621 
36,171 
141,343 
Charge for the year
19,662 
442 
1,317 
21,421 
On disposals
(5,386)
- 
- 
(5,386)
At 31 March 2025
110,827 
9,063 
37,488 
157,378 
Net book value
At 31 March 2025
77,362 
1,768 
1,246 
80,376 
At 31 March 2024
100,138 
2,210 
1,065 
103,413 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Deferred tax asset
17,627 
21,019 
Accrued income and prepayments
46,801 
42,025 
64,428 
63,044 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
10,048 
15,393 
VAT
9,237 
10,289 
Obligations under finance leases and hire purchase contracts
13,028 
6,763 
Trade creditors
6,765 
5,503 
Taxes and social security
10,021 
5,678 
Other creditors
803 
952 
Accruals
12,194 
11,073 
62,096 
55,651 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
10,016 
20,064 
Obligations under finance leases and hire purchase contracts
- 
13,028 
Loans from directors
93,962 
100,171 
103,978 
133,263 
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PJ Cabs Limited Notes to the Accounts for the year ended 31 March 2025
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
9
Average number of employees
During the year the average number of employees was 10 (2024: 10).
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