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# PWP COMPLETE SERVICES LTD

## Company Registration Number:
NI646642 (Northern Ireland)

## Unaudited statutory accounts for the year ended 30 June 2024

## Period of accounts

## Start date: 1 July 2023

## End date: 30 June 2024

# PWP COMPLETE SERVICES LTD

## Contents of the Financial Statements

for the Period Ended 30 June 2024

Balance sheet |
Additional notes |
Balance sheet notes |

# PWP COMPLETE SERVICES LTD

## Balance sheet

As at 30 June 2024

| Notes | 2024 | 2023
--- | --- | --- | ---
|  | £ | £
Fixed assets
Intangible assets: | 3 | 4,000 | 0
Tangible assets: | 4 | 63,227 | 30,639
Total fixed assets: |  | 67,227 | 30,639
Current assets
Debtors: | 5 | 273,171 | 313,141
Cash at bank and in hand: |  | 161,523 | 128,818
Total current assets: |  | 434,694 | 441,959
Creditors: amounts falling due within one year: | 6 | ( 167,782 ) | ( 182,948 )
Net current assets (liabilities): |  | 266,912 | 259,011
Total assets less current liabilities: |  | 334,139 | 289,650
Creditors: amounts falling due after more than one year: | 7 | ( 25,815 ) | ( 24,316 )
Provision for liabilities: |  | ( 15,806 ) | ( 5,821 )
Total net assets (liabilities): |  | 292,518 | 259,513
Capital and reserves
Called up share capital: |  | 100 | 100
Profit and loss account: |  | 292,418 | 259,413
Total Shareholders' funds: |  | 292,518 | 259,513

The notes form part of these financial statements

# PWP COMPLETE SERVICES LTD

## Balance sheet statements

For the year ending 30 June 2024 the company was entitled to exemption 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 directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 19 September 2025
and signed on behalf of the board by:

Name: Emmett Page
Status: Director

The notes form part of these financial statements

# PWP COMPLETE SERVICES LTD

## Notes to the Financial Statements

for the Period Ended 30 June 2024

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover is measured at the fair value of the consideration receivable net of VAT and discounts. The policy adopted for the recognition of turnover is as follows: Rendering of services When the outcome of a transaction can be estimated reliably, turnover from the electrical maintenance is recognised by reference to completion of the contract at the Balance Sheet date. The stage of completion is measured by reference to hours completed. When the outcome of a transaction can be estimated reliably, turnover from the electrical maintenance is recognised by reference to completion of the contract at the Balance Sheet date. The stage of completion is measured by reference to hours completed.

  Tangible fixed assets depreciation policy

  Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows: Plant and machinery- 12.5% Reducing balance Computer equipment- 25% Straight line Motor vehicles- 20% Reducing balance The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable. At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimated the recoverable amount of the cash-generating unit to which the asset belongs. Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current markets assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in the statement of income and retained earnings, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease. Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in the statement of income and retained earnings, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

  Other accounting policies

  Loans and borrowings Loans and borrowings are initially recognised at the transaction price including transactions costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value. Goodwill Purchased goodwill arising on the acquisition of a business represents the excess of the acquisition cost over the fair value of the identifiable net assets including other intangible fixed assets when they were acquired. Purchased goodwill is capitalised in the Balance Sheet and amortised on a straight line basis over its economic useful life of 0.00 years, which is estimated to be the period during which benefits are expected to arise. On disposal of a business any goodwill not yet amortised is included in determining the profit or loss on sale of the business. Trade and other debtors Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts. Provisions Provisions are recognised when the company has an obligation at the Balance Sheet date as a result of a past event and it is probable that an outflow of economic benefits will be required in settlement of that obligation and the amount can be reliably estimated. Trade and other creditors Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost. Employee benefits When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service. Taxation The charge for taxation is based on the results for the year and takes into account taxation deferred because of timing difference between the treatment of certain items for taxation and accounting purposes. Deferred tax is recognised in respect in respect of all timing difference that have originated but not reversed at the Balance Sheet date. Provision is made at the rates expected to apply when the timing differences reverse. Timing differences are differences between the company's taxable profits and its results as stated in the financial statements that arise from the inclusion of gains and losses in taxable profits different from those in which they are recognised in the financial statements.

# PWP COMPLETE SERVICES LTD

## Notes to the Financial Statements

for the Period Ended 30 June 2024

- ## 2. Employees

  | 2024 | 2023
  --- | --- | ---
  Average number of employees during the period | 33 | 33

# PWP COMPLETE SERVICES LTD

## Notes to the Financial Statements

for the Period Ended 30 June 2024

## 3. Intangible assets

| Goodwill | Other | Total
--- | --- | --- | ---
Cost | £ | £ | £
At 1 July 2023 | 0 |  | 0
Additions | 5,000 |  | 5,000
Disposals |  |  |
Revaluations |  |  |
Transfers |  |  |
At 30 June 2024 | 5,000 |  | 5,000
Amortisation |  |  |
At 1 July 2023 | 0 |  | 0
Charge for year | 1,000 |  | 1,000
On disposals |  |  |
Other adjustments |  |  |
At 30 June 2024 | 1,000 |  | 1,000
Net book value |  |  |
At 30 June 2024 | 4,000 |  | 4,000
At 30 June 2023 | 0 |  | 0

# PWP COMPLETE SERVICES LTD

## Notes to the Financial Statements

for the Period Ended 30 June 2024

## 4. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
At 1 July 2023 |  | 34,026 |  | 13,388 | 0 | 47,414
Additions |  | 14,000 |  | 2,461 | 30,690 | 47,151
Disposals |  |  |  |  |  |
Revaluations |  |  |  |  |  |
Transfers |  |  |  |  |  |
At 30 June 2024 |  | 48,026 |  | 15,849 | 30,690 | 94,565
Depreciation |  |  |  |  |  |
At 1 July 2023 |  | 12,334 |  | 4,441 | 0 | 16,775
Charge for year |  | 4,462 |  | 3,963 | 6,138 | 14,563
On disposals |  |  |  |  |  |
Other adjustments |  |  |  |  |  |
At 30 June 2024 |  | 16,796 |  | 8,404 | 6,138 | 31,338
Net book value |  |  |  |  |  |
At 30 June 2024 |  | 31,230 |  | 7,445 | 24,552 | 63,227
At 30 June 2023 |  | 21,692 |  | 8,947 | 0 | 30,639

# PWP COMPLETE SERVICES LTD

## Notes to the Financial Statements

for the Period Ended 30 June 2024

## 5. Debtors

| 2024 | 2023
--- | --- | ---
| £ | £
Trade debtors | 123,280 | 147,666
Other debtors | 149,891 | 165,475
Total | 273,171 | 313,141

# PWP COMPLETE SERVICES LTD

## Notes to the Financial Statements

for the Period Ended 30 June 2024

## 6. Creditors: amounts falling due within one year note

| 2024 | 2023
--- | --- | ---
| £ | £
Bank loans and overdrafts | 15,668 | 10,093
Trade creditors | 0 | 2,270
Taxation and social security | 90,467 | 82,935
Accruals and deferred income | 55,658 | 84,641
Other creditors | 5,989 | 3,009
Total | 167,782 | 182,948

# PWP COMPLETE SERVICES LTD

## Notes to the Financial Statements

for the Period Ended 30 June 2024

## 7. Creditors: amounts falling due after more than one year note

| 2024 | 2023
--- | --- | ---
| £ | £
Bank loans and overdrafts | 25,815 | 24,316
Total | 25,815 | 24,316