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Registered Number: 02996377
England and Wales

 

 

 

P P CONSTRUCTION LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 September 2023

End date: 31 August 2024
Director Mr P W Potter
Registered Number 02996377
Registered Office Deepwater
Part Lane
Reading
Berkshire
RG7 1TB
Accountants Dove Marsh & Jones
1 Andromeda House
Calleva Park
Aldermaston
Berkshire
RG7 8AP
Secretary Mr C V Trussler
1
Director's report and financial statements
The director presents his annual report and the financial statements for the year ended 31 August 2024
Director
The director who served the company throughout the year was as follows:
Mr P W Potter
Statement of director's responsibilities
The director is responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business


The director is responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

On behalf of the board.


----------------------------------
Mr P W Potter
Director

Date approved: 29 August 2025
2
Report to the directors on the preparation of the unaudited statutory accounts of P P Construction Limited for the year ended 31 August 2024.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of P P Construction Limited for the year ended 31 August 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of P P Construction Limited, as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of P P Construction Limited and state those matters that we have agreed to state to the Board of Directors of P P Construction Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than P P Construction Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that P P Construction Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of P P Construction Limited. You consider that P P Construction Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of P P Construction Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 August 2024.



....................................................

Dove Marsh & Jones

1 Andromeda House
Calleva Park
Aldermaston
Berkshire
RG7 8AP
29 August 2025
3
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 8,363    9,097 
8,363    9,097 
Current assets      
Stocks 4 707,250    476,708 
Debtors 5 1,768,461    895,463 
Cash at bank and in hand 509,382    360,873 
2,985,093    1,733,044 
Creditors: amount falling due within one year 6 (1,745,104)   (937,429)
Net current assets 1,239,989    795,615 
 
Total assets less current liabilities 1,248,352    804,712 
Provisions for liabilities 7 (46,966)   (46,966)
Net assets 1,201,386    757,746 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 1,201,286    757,646 
Shareholders' funds 1,201,386    757,746 
 


For the year ended 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 29 August 2025 and were signed by:


-------------------------------
Mr P W Potter
Director
4
General Information
P P Construction Limited is a private company, limited by shares, registered in England and Wales, registration number 02996377, registration address Deepwater, Part Lane, Reading, Berkshire, RG7 1TB.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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
Turnover represents the amount derived from the provision of services falling within the company's activities excluding value added tax, together with revenue  being recognised as project activity progresses to reflect the seller's partial performance of its contractual obligations.
Retentions are only recognised  when all conditions  for their receipt are satisfied.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 15% Reducing Balance
Computer Equipment 25% Straight Line
Stocks & Work in Progress
Stocks 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 costs and an appropriate proportion of fixed and variable overheads.
Where the substance of a contract is that the contractual obligations are performed gradually over time, revenue is recognised as contract progresses to reflect the partial performance of our contractual obligations. The amount of revenue included reflects the accrual of the right to consideration as contract activity progresses by reference to value of the work performed.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 14 (2023 : 13).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 September 2023 19,068    1,260    28,322    48,650 
Additions     3,590    3,590 
Disposals      
At 31 August 2024 19,068    1,260    31,912    52,240 
Depreciation
At 01 September 2023 17,317    791    21,445    39,553 
Charge for year 438    70    3,816    4,324 
On disposals      
At 31 August 2024 17,755    861    25,261    43,877 
Net book values
Closing balance as at 31 August 2024 1,313    399    6,651    8,363 
Opening balance as at 01 September 2023 1,751    469    6,877    9,097 


4.

Stocks

2024
£
  2023
£
Work in Progress 707,250    476,708 
707,250    476,708 

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 1,487,047    708,334 
Other Debtors 3,541    1,641 
VAT 277,873    185,488 
1,768,461    895,463 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 1,205,073    586,414 
Corporation Tax 432,728    269,653 
PAYE & Social Security 55,101    18,869 
Accrued Expenses 25,300    17,200 
Other Creditors 26,574    43,609 
Directors' Current Accounts 328    1,684 
1,745,104    937,429 

7.

Provisions for liabilities

2024
£
  2023
£
Warranty Provision 46,966    46,966 
46,966    46,966 

5