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REGISTERED NUMBER: 04188882 (England and Wales)















P & S Domestics Limited

Unaudited Financial Statements for the Year Ended 31 March 2025






P & S Domestics Limited (Registered number: 04188882)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


P & S Domestics Limited

Company Information
for the Year Ended 31 March 2025







Director: Gemma Parker





Registered office: Craven House
32 Lee Lane
Horwich
Bolton
Greater Manchester
BL6 7BY





Registered number: 04188882 (England and Wales)





Accountants: Leach Briely
Craven House
32 Lee Lane
Horwich
Bolton
Greater Manchester
BL6 7BY

P & S Domestics Limited (Registered number: 04188882)

Statement of Financial Position
31 March 2025

2025 2024
Notes £    £    £    £   
Fixed assets
Tangible assets 4 81,407 61,970
Unlisted Investments 5 192,180 198,072
273,587 260,042

Current assets
Stocks 764,220 841,402
Debtors 6 293,787 267,055
Cash at bank and in hand 138,580 158,338
1,196,587 1,266,795
Creditors
Amounts falling due within one year 7 362,111 301,444
Net current assets 834,476 965,351
Total assets less current liabilities 1,108,063 1,225,393

Creditors
Amounts falling due after more than
one year

8

(9,111

)

(13,015

)

Provisions for liabilities 10 (19,670 ) (14,768 )
Net assets 1,079,282 1,197,610

P & S Domestics Limited (Registered number: 04188882)

Statement of Financial Position - continued
31 March 2025

2025 2024
Notes £    £    £    £   
Capital and reserves
Called up share capital 11 1,000 1,000
Retained earnings 1,078,282 1,196,610
Shareholders' funds 1,079,282 1,197,610

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 September 2025 and were signed by:





Gemma Parker - Director


P & S Domestics Limited (Registered number: 04188882)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. Statutory information

P & S Domestics 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. Accounting policies

Basis of preparing the financial statements
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.

Turnover
Turnover is measured at the fair value of the consideration receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

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

Leasehold property improvements - over the life of the lease
Computer equipment - 33.3% straight line
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance


Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated
depreciation and impairment losses.

Stocks
Stocks are measured at cost.

Financial instruments
The company only enters into basic financial instruments that result in the recognition of the financial assets and liabilities such as trade and other debtors and creditors. These are measured at amortised costs and assessed at the end of each reporting period for objective evidence impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of income and retained earnings.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the income statement, except to the extent that it relates to items recognised directly in equity.

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 statement of financial position date.


P & S Domestics Limited (Registered number: 04188882)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

2. Accounting policies - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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.

3. Employees and directors

The average number of employees during the year was 12 (2024 - 16 ) .

4. Tangible fixed assets
Leasehold Fixtures
property Plant and and Motor
improvements machinery fittings vehicles Totals
£    £    £    £    £   
Cost
At 1 April 2024 216,702 29,500 52,013 93,264 391,479
Additions - - 43,296 - 43,296
At 31 March 2025 216,702 29,500 95,309 93,264 434,775
Depreciation
At 1 April 2024 216,702 25,953 49,732 37,122 329,509
Charge for year - 709 9,115 14,035 23,859
At 31 March 2025 216,702 26,662 58,847 51,157 353,368
Net book value
At 31 March 2025 - 2,838 36,462 42,107 81,407
At 31 March 2024 - 3,547 2,281 56,142 61,970

P & S Domestics Limited (Registered number: 04188882)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

5. Unlisted investments
Unlisted
Investments
£   
Cost
At 1 April 2024 198,072
Dividends received (5,892 )
At 31 March 2025 192,180
Net book value
At 31 March 2025 192,180
At 31 March 2024 198,072

6. Debtors: amounts falling due within one year
2025 2024
£    £   
Trade debtors 174,365 175,120
Other debtors 119,422 91,935
293,787 267,055

7. Creditors: amounts falling due within one year
2025 2024
£    £   
Hire purchase contracts (see note 9) 3,905 3,905
Trade creditors 152,674 169,226
Amounts owed to group undertakings 11,272 1,273
Taxation and social security 40,802 37,950
Other creditors 153,458 89,090
362,111 301,444

8. Creditors: amounts falling due after more than one year
2025 2024
£    £   
Hire purchase contracts (see note 9) 9,111 13,015

P & S Domestics Limited (Registered number: 04188882)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

9. Leasing agreements

Minimum lease payments fall due as follows:

Hire purchase
contracts
2025 2024
£    £   
Net obligations repayable:
Within one year 3,905 3,905
Between one and five years 9,111 13,015
13,016 16,920

Non-cancellable
operating leases
2025 2024
£    £   
Within one year 15,083 8,814
Between one and five years 31,382 14,419
46,465 23,233

10. Provisions for liabilities
2025 2024
£    £   
Deferred tax 19,670 14,768

Deferred
tax
£   
Balance at 1 April 2024 14,768
Charge to Statement of Income and Retained Earnings during year 4,902
Balance at 31 March 2025 19,670

11. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
1,000 Ordinary 1 1,000 1,000

P & S Domestics Limited (Registered number: 04188882)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

12. Director's advances, credits and guarantees

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025 2024
£    £   
Gemma Parker
Balance outstanding at start of year - -
Amounts advanced 3,534 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 3,534 -