REGISTERED NUMBER: 09688604 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2025

for

Pembery Building Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

Mr J R Pembery

Miss R K Branson

REGISTERED OFFICE:

Clover House Farm

Screetham Lane

Gladwins Mark

Ashover

Derbyshire

S45 0LR

REGISTERED NUMBER:

09688604 (England and Wales)

ACCOUNTANTS:

Sutton McGrath Hartley Limited

5 Westbrook Court

Sharrowvale Road

Sheffield

S11 8YZ

FIXED ASSETS

Tangible assets

4

3,747

45,928

CURRENT ASSETS

Debtors

5

167,889

271,979

Cash at bank

946

6,630

168,835

278,609

CREDITORS

Amounts falling due within one year

6

133,756

285,028

NET CURRENT ASSETS/(LIABILITIES)

35,079

(6,419

)

TOTAL ASSETS LESS CURRENT LIABILITIES

38,826

39,509

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

38,726

39,409

SHAREHOLDERS' FUNDS

38,826

39,509

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

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

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 July 2025 and were signed on its behalf by:

Mr J R Pembery - Director

1.	STATUTORY INFORMATION

Pembery Building Ltd 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 received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

25% on reducing balance

Motor vehicles

-

15% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 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 statement of financial position date.

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.

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.

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 February 2024

26,570

72,895

99,465

Disposals

-

(72,895

)

(72,895

)

At 31 January 2025

26,570

-

26,570

DEPRECIATION

At 1 February 2024

21,573

31,964

53,537

Charge for year

1,250

1,016

2,266

Eliminated on disposal

-

(32,980

)

(32,980

)

At 31 January 2025

22,823

-

22,823

NET BOOK VALUE

At 31 January 2025

3,747

-

3,747

At 31 January 2024

4,997

40,931

45,928

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

167,889

271,979

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

-

37,775

Taxation and social security

2,238

671

Other creditors

131,518

246,582

133,756

285,028

7.	RELATED PARTY DISCLOSURES

The company was owed £58,745.58 (2024 £57,795.51) by Pembery Contractors Ltd, which is a company under common control of the directors.

The company was owed £30,000 (2024 £41,455) by 117 High Street, Clay Cross Ltd, which is a company under common control of the directors.

The company was owed £NIL (2024 £92,952.45 ) by Pembery Rentals Ltd, which is a company under common control of the directors.

The company was owed £26,520.97 (2024 £26,520.97) by Pembery Developments Ltd, which is a company under common control of the directors.

The company was owed £51,622.37 (2024 £53,255.18) by Pembery Holiday Lets Ltd, which is a company under common control of the directors.