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PBC (PROJECT BUILDING & CONSTRUCTION) LTD

Registered Number
14502578
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2024

PBC (PROJECT BUILDING & CONSTRUCTION) LTD
Company Information
for the year from 1 December 2023 to 30 November 2024

Directors

COMMINS, Jacqueline
COMMINS, Paul Barry

Registered Address

1 Gemini Court, 42a Throwley Way
Sutton
SM1 4AF

Registered Number

14502578 (England and Wales)
PBC (PROJECT BUILDING & CONSTRUCTION) LTD
Statement of Financial Position
30 November 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets38,15610,875
8,15610,875
Current assets
Debtors42,8829,102
Cash at bank and on hand2,72332,353
5,60541,455
Creditors amounts falling due within one year5(7,100)(22,245)
Net current assets (liabilities)(1,495)19,210
Total assets less current liabilities6,66130,085
Provisions for liabilities6-(2,066)
Net assets6,66128,019
Capital and reserves
Called up share capital100100
Profit and loss account6,56127,919
Shareholders' funds6,66128,019
The financial statements were approved and authorised for issue by the Board of Directors on 26 July 2025, and are signed on its behalf by:
COMMINS, Jacqueline
Director
COMMINS, Paul Barry
Director

Registered Company No. 14502578
PBC (PROJECT BUILDING & CONSTRUCTION) LTD
Notes to the Financial Statements
for the year ended 30 November 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Vehicles25
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Vehicles

Total

££
Cost or valuation
At 01 December 2314,50014,500
At 30 November 2414,50014,500
Depreciation and impairment
At 01 December 233,6253,625
Charge for year2,7192,719
At 30 November 246,3446,344
Net book value
At 30 November 248,1568,156
At 30 November 2310,87510,875
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables2,404-
Other debtors4788,427
Prepayments and accrued income-675
Total2,8829,102
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables-1,231
Bank borrowings and overdrafts4,357-
Taxation and social security2837,053
Other creditors711,627
Accrued liabilities and deferred income2,4532,334
Total7,10022,245
6.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)-2,066
Total-2,066
7.Events after reporting date
The company ceased to trade as at 30th November 2024.