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PST SHUNTING LTD

Registered Number
07464136
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

PST SHUNTING LTD
Company Information
for the year from 1 January 2024 to 31 December 2024

Director | Ms A L Robbie

Registered Address | 15 Broadacres
| Bardon Mill
| Hexham
| NE47 7EF

Registered Number | 07464136 (England and Wales)

PST SHUNTING LTD
Statement of Financial Position
31 December 2024

| Notes | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 1,388,444 |  |  |  | 1,127,063
|  |  |  | 1,388,444 |  |  |  | 1,127,063
Current assets |  |  |  |  |  |  |  |
Stocks |  | 29,000 |  |  |  | 29,000 |  |
Debtors | 4 | 187,693 |  |  |  | 164,094 |  |
Cash at bank and on hand |  | 83,702 |  |  |  | 97,417 |  |
|  | 300,395 |  |  |  | 290,511 |  |
Creditors amounts falling due within one year | 5 | (690,476) |  |  |  | (588,114) |  |
Net current assets (liabilities) |  |  |  | (390,081) |  |  |  | (297,603)
Total assets less current liabilities |  |  |  | 998,363 |  |  |  | 829,460
Creditors amounts falling due after one year | 6 |  |  | (744,435) |  |  |  | (603,309)
Provisions for liabilities | 7 |  |  | (69,290) |  |  |  | (44,740)
Net assets |  |  |  | 184,638 |  |  |  | 181,411
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  | 184,637 |  |  |  | 181,410
Shareholders' funds |  |  |  | 184,638 |  |  |  | 181,411

- The company was entitled to exemption from audit for this reporting period 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 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 30 June 2025, and are signed on its behalf by:
Ms A L Robbie Director Registered Company No. 07464136

PST SHUNTING LTD
Notes to the Financial Statements
for the year ended 31 December 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.

| Basis of preparation
--- | ---
| The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. 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.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| 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
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Land and buildings | - |  | 10
| Plant and machinery | 20 |  | -
| Office Equipment | - |  | 4

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the Statement of Financial Position. They are depreciated over the shorter of their useful lives or the term of the lease. All other lease arrangements are classified as an operating lease Payments made under operating leases are charged to the Income Statement on a straight line basis over the lease term.

| Stocks and work in progress
--- | ---
| Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete the sale. The impairment loss is recognised immediately in the Income Statement.

| Financial instruments
--- | ---
| The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2. | Average number of employees
--- | ---

|  | 2024 |  | 2023
| Average number of employees during the year | 26 |  | 23

3. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Plant & machinery |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 January 24 | 19,404 |  | 1,970,733 |  | 200 |  | 1,990,337
| Additions | - |  | 585,480 |  | - |  | 585,480
| Disposals | - |  | (127,740) |  | - |  | (127,740)
| At 31 December 24 | 19,404 |  | 2,428,473 |  | 200 |  | 2,448,077
| Depreciation and impairment
| At 01 January 24 | 12,941 |  | 850,133 |  | 200 |  | 863,274
| Charge for year | 1,615 |  | 263,896 |  | - |  | 265,511
| On disposals | - |  | (69,152) |  | - |  | (69,152)
| At 31 December 24 | 14,556 |  | 1,044,877 |  | 200 |  | 1,059,633
| Net book value
| At 31 December 24 | 4,848 |  | 1,383,596 |  | - |  | 1,388,444
| At 31 December 23 | 6,463 |  | 1,120,600 |  | - |  | 1,127,063

4. | Debtors: amounts due within one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 156,396 |  | 136,165
| Other debtors | 23,279 |  | 23,279
| Prepayments and accrued income | 8,018 |  | 4,650
| Total | 187,693 |  | 164,094

| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

5. | Creditors: amounts due within one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 69,025 |  | 81,670
| Bank borrowings and overdrafts | 127,301 |  | 102,927
| Taxation and social security | 133,687 |  | 130,575
| Finance lease and HP contracts | 344,598 |  | 258,576
| Other creditors | 11,565 |  | 10,392
| Accrued liabilities and deferred income | 4,300 |  | 3,974
| Total | 690,476 |  | 588,114

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. Finance lease and HP contracts are secured against the assets to which they relate.

6. | Creditors: amounts due after one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | 744,435 |  | 603,309
| Total | 744,435 |  | 603,309

| Finance lease and HP contracts equal to £744,435 (2023 - £603,309) are included within other creditors and are secured against the assets to which they relate.

7. | Provisions for liabilities
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 69,290 |  | 44,740
| Total | 69,290 |  | 44,740

8. | Related party transactions
--- | ---
| The director is also a director and shareholder of Euro-Inspect Limited. During the period the company received loans totalling £Nil (2023 - £Nil) from Euro-Inspect Limited. The loans were unsecured, interest free and repayable on demand. At the balance sheet date, the loan repayable was £6,000 (2023 - £6,000).