REGISTERED NUMBER: 07954372 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2025

for

PCB Building Solutions Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Director:

P C Brown

Secretary:

Mrs C E Brown

Registered office:

Unit 2 Foley Works

Foley Trading Estate

Hereford

Herefordshire

HR1 2SF

Registered number:

07954372 (England and Wales)

Accountants:

Acre Accountancy Limited

Unit 2 Foley Works

Foley Trading Estate

Hereford

Herefordshire

HR1 2SF

FIXED ASSETS

Intangible assets

5

-

-

Tangible assets

6

8,397

10,752

8,397

10,752

CURRENT ASSETS

Stocks

10,772

18,991

Debtors

7

152,956

39,461

Cash at bank

127,766

198,227

291,494

256,679

CREDITORS

Amounts falling due within one year

8

(79,947

)

(86,071

)

NET CURRENT ASSETS

211,547

170,608

TOTAL ASSETS LESS CURRENT LIABILITIES

219,944

181,360

CREDITORS

Amounts falling due after more than one year

9

(3,464

)

(13,957

)

PROVISIONS FOR LIABILITIES

(1,389

)

(2,357

)

NET ASSETS

215,091

165,046

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

214,991

164,946

SHAREHOLDERS' FUNDS

215,091

165,046

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 September 2025 and were signed by:

P C Brown - Director

1.	STATUTORY INFORMATION

PCB Building Solutions Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

Cost

At 1 March 2024

and 28 February 2025

14,592

Amortisation

At 1 March 2024

and 28 February 2025

14,592

Net book value

At 28 February 2025

-

At 29 February 2024

-

6.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

Cost

At 1 March 2024

and 28 February 2025

11,817

45,487

57,304

Depreciation

At 1 March 2024

8,458

38,094

46,552

Charge for year

506

1,849

2,355

At 28 February 2025

8,964

39,943

48,907

Net book value

At 28 February 2025

2,853

5,544

8,397

At 29 February 2024

3,359

7,393

10,752

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

11,800

1,665

Other debtors

141,156

37,796

152,956

39,461

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

18,593

20,670

Taxation and social security

18,780

17,609

Other creditors

42,574

47,792

79,947

86,071

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

3,464

13,957

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100