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Registered Number: 08081409
England and Wales
P & N PLANT CIVIL ENGINEERS LTD
Abridged Accounts
Period of accounts Start date: 01 April 2024 End date: 31 March 2025

P & N Plant Civil Engineers Ltd Contents Page For the year ended 31 March 2025
Statement of financial position | 1
Notes to the financial statements | 2

P & N Plant Civil Engineers Ltd Statement of Financial Position As at 31 March 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 441,243 |  | 353,343
|  | 441,243 |  | 353,343
Current assets |  |  |
Stocks |  | 0 |  | 6,000
Debtors |  | 241,453 |  | 48,700
Cash at bank and in hand |  | 118,002 |  | 66,358
|  | 359,455 |  | 121,058
Creditors: amount falling due within one year |  | (159,450) |  | (44,239)
Net current assets |  | 200,005 |  | 76,819
Total assets less current liabilities |  | 641,248 |  | 430,162
Creditors: amount falling due after more than one year |  | (166,846) |  | (299,376)
Provisions for liabilities |  | (51,062) |  | (25,914)
Net assets |  | 423,340 |  | 104,872
Capital and reserves |  |  |
Called up share capital |  | 10 |  | 10
Profit and loss account |  | 423,330 |  | 104,862
Shareholders' funds |  | 423,340 |  | 104,872
For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 06 October 2025 and were signed on its behalf by:
------------------------------- Peter Anthony Heavey Director
1

P & N Plant Civil Engineers Ltd Notes to the Abridged Financial Statements For the year ended 31 March 2025
General Information P & N Plant Civil Engineers Ltd is a private company, limited by shares, registered in England and Wales, registration number 08081409, registration address The Counting House, 4a Moss Lane, Wardley, Swinton, Manchester, M27 9SA. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings | 2% Straight Line
Plant and Machinery | 25% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Computer Equipment | 15% Reducing Balance
Assets on finance lease and hire purchase Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives. Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 3 (2024 : 3).
3. | Tangible fixed assets
Cost or valuation | Land and Buildings |  | Plant and Machinery |  | Motor Vehicles |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
At 01 April 2024 | 260,451 |  | 161,029 |  | 149,191 |  | 3,921 |  | 574,592
Additions | - |  | 79,575 |  | 85,000 |  | 1,187 |  | 165,762
Disposals | - |  | (35,000) |  | - |  | - |  | (35,000)
At 31 March 2025 | 260,451 |  | 205,604 |  | 234,191 |  | 5,108 |  | 705,354
Depreciation
At 01 April 2024 | 18,245 |  | 126,588 |  | 74,085 |  | 2,331 |  | 221,249
Charge for year | 5,209 |  | 27,269 |  | 40,027 |  | 417 |  | 72,922
On disposals | - |  | (30,060) |  | - |  | - |  | (30,060)
At 31 March 2025 | 23,454 |  | 123,797 |  | 114,112 |  | 2,748 |  | 264,111
Net book values
Closing balance as at 31 March 2025 | 236,997 |  | 81,807 |  | 120,079 |  | 2,360 |  | 441,243
Opening balance as at 01 April 2024 | 242,206 |  | 34,441 |  | 75,106 |  | 1,590 |  | 353,343
2