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Registered Number: 10435979
England and Wales
Filleted Accounts
for the year ended 31 October 2024
for
P&S CABS LIMITED

P&S Cabs Limited Statement of Financial Position As at 31 October 2024
| Notes | 2024 £ |  | 2023 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 60,700 |  | 42,434
|  | 60,700 |  | 42,434
Current assets |  |  |
Cash at bank and in hand |  | 13,302 |  | 25,199
Creditors: amount falling due within one year | 4 | (3,932) |  | (8,073)
Net current assets |  | 9,370 |  | 17,126
Total assets less current liabilities |  | 70,070 |  | 59,560
Provisions for liabilities | 5 | (9,935) |  | (4,450)
Net assets |  | 60,135 |  | 55,110
Capital and reserves |  |  |
Called up share capital | 6 | 1 |  | 1
Profit and loss account |  | 60,134 |  | 55,109
Shareholders' funds |  | 60,135 |  | 55,110
For the year ended 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's 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 director acknowledges 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 financial statements were approved by the director on 15 October 2025 and were signed by:
------------------------------- Paul Anthony Swift Director
1

P&S Cabs Limited Notes to the Financial Statements For the year ended 31 October 2024
General Information P&S Cabs Limited is a private company, limited by shares, registered in England and Wales, registration number 10435979, registration address Penny Lane Business Centre, 374 Smithdown Road, Liverpool, Merseyside, L15 5AN. 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. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted 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:
Motor Vehicles | 25% Reducing Balance
Computer Equipment | 25% Reducing Balance
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 2 (2023 : 2).
3. | Tangible fixed assets
Cost or valuation | Motor Vehicles |  | Computer Equipment |  | Total
| £ |  | £ |  | £
At 01 November 2023 | 160,650 |  | 1,406 |  | 162,056
Additions | 38,500 |  | - |  | 38,500
Disposals | - |  | - |  | -
At 31 October 2024 | 199,150 |  | 1,406 |  | 200,556
Depreciation
At 01 November 2023 | 118,642 |  | 980 |  | 119,622
Charge for year | 20,127 |  | 107 |  | 20,234
On disposals | - |  | - |  | -
At 31 October 2024 | 138,769 |  | 1,087 |  | 139,856
Net book values
Closing balance as at 31 October 2024 | 60,381 |  | 319 |  | 60,700
Opening balance as at 01 November 2023 | 42,008 |  | 426 |  | 42,434
4. | Creditors: amount falling due within one year
| 2024 £ |  | 2023 £
--- | --- | --- | ---
Corporation Tax | 2,044 |  | 2,044
PAYE & Social Security | 9 |  | -
Accrued Expenses | 200 |  | 200
Director: Paul Anthony Swift | 1,679 |  | 5,829
| 3,932 |  | 8,073
5. | Provisions for liabilities
| 2024 £ |  | 2023 £
--- | --- | --- | ---
Deferred Tax | 9,935 |  | 4,450
| 9,935 |  | 4,450
6. | Share Capital Authorised 1 Ordinary share of £1.00 each
Allotted, called up and fully paid | 2024 £ |  | 2023 £
--- | --- | --- | ---
1 Ordinary share of £1.00 each | 1 |  | 1
| 1 |  | 1
2