P B J Engineering Services Ltd


Director	Mr P B Johnson


Registered Address	7 Primrose Way
	Sandhurst
	GU47 8PL


Registered Number	09007539 (England and Wales)

Balance Sheet as at
30 April 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		58,767		46,753
			58,767		46,753
Current assets
Debtors	4	420,150		141,287
Cash at bank and on hand		640,372		636,132
		1,060,522		777,419
Creditors amounts falling due within one year	5	(330,027)		(282,191)
Net current assets (liabilities)			730,495		495,228
Total assets less current liabilities			789,262		541,981
Provisions for liabilities	6		(12,079)		(8,577)
Net assets			777,183		533,404
Capital and reserves
Called up share capital			2		2
Profit and loss account			777,181		533,402
Shareholders' funds			777,183		533,404

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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 11 August 2025, and are signed on its behalf by:

Mr P B Johnson
Director
Registered Company No. 09007539

P B J Engineering Services Ltd

Notes to the Financial Statements
for the year ended 30 April 2025

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
	These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

	Functional and presentation currency
	The presentation currency of the financial statements is the Pound Sterling (£).

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

	Current taxation
	Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current or deferred taxation assets and liabilities are not discounted. Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Current taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet 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.

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
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


		Straight line (years)
	Plant and machinery	4
	Vehicles	4
	Office Equipment	4

	Financial instruments
	The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities. Financial assets are measured at amortised cost and comprise of cash and cash equivalents and trade and other debtors. Financial liabilities are measured at amortised cost and comprise of trade and other creditors.

2.	Average number of employees
	Includes directors.


		2025		2024
	Average number of employees during the year	9		5

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 May 24	76,467
	Additions	37,243
	Disposals	(5,495)
	At 30 April 25	108,216
	Depreciation and impairment
	At 01 May 24	29,715
	Charge for year	20,764
	On disposals	(1,031)
	At 30 April 25	49,448
	Net book value
	At 30 April 25	58,767
	At 30 April 24	46,753

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	393,374	44,071
Other debtors	-	3,076
Prepayments and accrued income	26,776	94,140
Total	420,150	141,287

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	21,479	32,577
Bank borrowings and overdrafts	16,356	25,902
Taxation and social security	244,454	195,280
Other creditors	259	124
Accrued liabilities and deferred income	47,479	28,308
Total	330,027	282,191

6.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	12,079	8,577
Total	12,079	8,577