PBFC UK LTD

Registered Number
05089377
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

PBFC UK LTD

Company Information
for the year from 1 April 2024 to 31 March 2025


Director	KENNEDY, Michael Francis John


Company Secretary	KENNEDY, Michael Francis John


Registered Address	31 Simons Close
	Simmondley
	Glossop
	SK13 6NE


Registered Number	05089377 (England and Wales)

PBFC UK LTD

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		850		1,526
			850		1,526
Current assets
Debtors		2,019		-
Cash at bank and on hand		37,494		64,093
		39,513		64,093
Creditors amounts falling due within one year		(27,648)		(53,132)
Net current assets (liabilities)			11,865		10,961
Total assets less current liabilities			12,715		12,487
Net assets			12,715		12,487
Capital and reserves
Called up share capital			100		100
Profit and loss account			12,615		12,387
Shareholders' funds			12,715		12,487

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
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 and loss account under section 444 (5A) Companies Act 2006.
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 and authorised for issue by the Director on 14 October 2025, and are signed on its behalf by:

KENNEDY, Michael Francis John
Director
Registered Company No. 05089377

PBFC UK LTD

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 April 24	16,964
	At 31 March 25	16,964
	Depreciation and impairment
	At 01 April 24	15,438
	Charge for year	676
	At 31 March 25	16,114
	Net book value
	At 31 March 25	850
	At 31 March 24	1,526