PQB LTD

Company Registration Number:
07280855 (England and Wales)

Unaudited abridged accounts for the year ended 31 March 2025

Period of accounts

Start date: 01 April 2024

End date: 31 March 2025

PQB LTD

Contents of the Financial Statements

for the Period Ended 31 March 2025

Balance sheet
Notes

PQB LTD

Balance sheet

As at 31 March 2025


Notes
2025
2024


£
£
Fixed assets
Tangible assets: 3 43,493 35,874
Total fixed assets: 43,493 35,874
Current assets
Stocks: 30,043 25,487
Debtors:   20,932 18,749
Cash at bank and in hand: 217,091 206,142
Total current assets: 268,066 250,378
Creditors: amounts falling due within one year: 4 (95,176) (87,881)
Net current assets (liabilities): 172,890 162,497
Total assets less current liabilities: 216,383 198,371
Provision for liabilities: (6,782) (6,782)
Total net assets (liabilities): 209,601 191,589
Capital and reserves
Called up share capital: 700 700
Other reserves: 300 300
Profit and loss account: 208,601 190,589
Shareholders funds: 209,601 191,589

The notes form part of these financial statements

PQB LTD

Balance sheet statements

For the year ending 31 March 2025 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.

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

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 & loss account.

This report was approved by the board of directors on 17 September 2025
and signed on behalf of the board by:

Name: Mr CAH Kennedy
Status: Director

The notes form part of these financial statements

PQB LTD

Notes to the Financial Statements

for the Period Ended 31 March 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Financial Reporting Standard 101

Turnover policy

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably

Tangible fixed assets and depreciation policy

Tangible assets Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss. Depreciation Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows: Plant and machinery - 15% reducing balance Motor vehicles - 25% reducing balance If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

PQB LTD

Notes to the Financial Statements

for the Period Ended 31 March 2025

2. Employees

2025 2024
Average number of employees during the period 12 11

PQB LTD

Notes to the Financial Statements

for the Period Ended 31 March 2025

3. Tangible Assets

Total
Cost £
At 01 April 2024 137,376
Additions 16,845
At 31 March 2025 154,221
Depreciation
At 01 April 2024 101,502
Charge for year 9,226
At 31 March 2025 110,728
Net book value
At 31 March 2025 43,493
At 31 March 2024 35,874

PQB LTD

Notes to the Financial Statements

for the Period Ended 31 March 2025

4. Creditors: amounts falling due within one year note

Creditors: amounts falling due within one year 2025 2024 £ £ Trade creditors 73,117 59,316 Corporation tax 7,129 10,430 Social security and other taxes 9,009 7,109 Other creditors 5,921 11,026 95,176 87,881