P & W Johnson Limited

	Page
Accountants' Report	1
Abridged Balance Sheet	2—3
Notes to the Abridged Financial Statements	4—5

Report to the directors on the preparation of the unaudited statutory accounts of P & W Johnson Limited for the year ended 31 March 2025

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of P & W Johnson Limited which comprise 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 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://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of P & W Johnson Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of P & W Johnson Limited and state those matters that we have agreed to state to the directors of P & W Johnson Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than P & W Johnson Limited and its directors as a body for our work or for this report.

It is your duty to ensure that P & W Johnson 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 or loss of P & W Johnson Limited . You consider that P & W Johnson 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 & W Johnson 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 financial statements.

16 September 2025

C K R

Chartered Certified Accountants

CKR House

70 East Hill

Dartford

Kent

DA1 1RZ

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P & W Johnson Limited

Abridged Balance Sheet

As At 31 March 2025

Abridged Balance Sheet

Registered number: 04995447

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		24,350		32,466

			24,350		32,466
CURRENT ASSETS
Stocks		38,936		13,427
Debtors		176,753		199,631
Cash at bank and in hand		123,643		226,302

		339,332		439,360
Creditors: Amounts Falling Due Within One Year		(66,762 )		(125,344 )

NET CURRENT ASSETS (LIABILITIES)			272,570		314,016

TOTAL ASSETS LESS CURRENT LIABILITIES			296,920		346,482

Creditors: Amounts Falling Due After More Than One Year			(6,442 )		(9,131 )

NET ASSETS			290,478		337,351

CAPITAL AND RESERVES
Called up share capital	5		200		200
Profit and Loss Account			290,278		337,151

SHAREHOLDERS' FUNDS			290,478		337,351

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P & W Johnson Limited

Abridged Balance Sheet (continued)

As At 31 March 2025

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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Peter Johnson

Director

16 September 2025

The notes on pages 4 to 5 form part of these financial statements.

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P & W Johnson Limited

Notes to the Abridged Financial Statements

For The Year Ended 31 March 2025

Notes to the Abridged Financial Statements

1. General Information

P & W Johnson Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04995447 . The registered office is CKR House, 70 East Hill, Dartford, Kent, DA1 1RZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance basis
Motor Vehicles	25% reducing balance basis
Computer Equipment	25% reducing balance basis

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.

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P & W Johnson Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 March 2025

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.8. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was as follows:

	2025	2024
Office and administration	2	2
Sales, marketing and distribution	10	9

	12	11

4. Tangible Assets

	Total
	£
Cost
As at 1 April 2024	196,638

As at 31 March 2025	196,638

Depreciation
As at 1 April 2024	164,172
Provided during the period	8,116

As at 31 March 2025	172,288

Net Book Value
As at 31 March 2025	24,350

As at 1 April 2024	32,466

5. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	200	200

6. Dividends

	2025	2024
	£	£
On equity shares:
Final dividend paid	80,000	68,000

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