REGISTERED NUMBER: 03734532 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

All PC Services Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

Chartered Accountants' Report

6

DIRECTOR:

K N Faulkner

SECRETARY:

Mrs J A Faulkner

REGISTERED OFFICE:

First Floor, West Barn

North Frith Farm, Ashes Lane

Hadlow

Tonbridge

Kent

TN11 9QU

BUSINESS ADDRESS:

1 Orchard Way

Cherry Garden Hill

Groombridge

Kent

TN3 9NU

REGISTERED NUMBER:

03734532 (England and Wales)

ACCOUNTANTS:

Deeks Evans Audit Services Limited

Chartered Accountants

First Floor, West Barn

North Frith Farm, Ashes Lane

Hadlow

Tonbridge

Kent

TN11 9QU

FIXED ASSETS

Tangible assets

4

2,565

3,164

CURRENT ASSETS

Stocks

5,000

5,000

Debtors

5

4,736

-

Cash at bank

816

312

10,552

5,312

CREDITORS

Amounts falling due within one year

6

38,144

40,939

NET CURRENT LIABILITIES

(27,592

)

(35,627

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(25,027

)

(32,463

)

CREDITORS

Amounts falling due after more than one year

7

(1,490

)

(5,002

)

PROVISIONS FOR LIABILITIES

(486

)

(600

)

NET LIABILITIES

(27,003

)

(38,065

)

CAPITAL & RESERVES

Called up share capital

9

1

1

Retained earnings

(27,004

)

(38,066

)

SHAREHOLDERS' FUNDS

(27,003

)

(38,065

)

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

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

The director acknowledges his 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 director and authorised for issue on 29 October 2025 and were signed by:

K N Faulkner - Director

1.	STATUTORY INFORMATION

All PC Services 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.

The company meets its day to day capital requirements through a bank facility. These financial statements have been prepared on a going concern basis which assumes the continuing support of the bank and the company director.

Turnover

Turnover represents net invoiced sales of goods and services. Income is recognised at the time the work is performed.

Tangible fixed assets

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

Plant & machinery

-

25% on reducing balance

Fixtures & fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant &

Fixtures

Motor

machinery

& fittings

vehicles

Totals

£

£

£

£

COST

At 1 June 2024

10,990

7,802

14,300

33,092

Additions

-

250

-

250

At 31 May 2025

10,990

8,052

14,300

33,342

DEPRECIATION

At 1 June 2024

9,876

7,661

12,391

29,928

Charge for year

278

94

477

849

At 31 May 2025

10,154

7,755

12,868

30,777

NET BOOK VALUE

At 31 May 2025

836

297

1,432

2,565

At 31 May 2024

1,114

141

1,909

3,164

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

4,736

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans & overdrafts

19,493

24,817

Trade creditors

3,926

1,094

Corporation tax

6,883

7,823

Social security & other taxes

5,496

3,838

Other creditors

700

1,165

Directors' current accounts

146

702

Accrued expenses

1,500

1,500

38,144

40,939

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

1,490

3,512

Bank loans - 2-5 years

-

1,490

1,490

5,002

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank overdrafts

15,981

21,392

The bank overdraft is secured by a first fixed and floating charge over the assets of the company.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

1

1

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of All PC Services Limited for the year ended 31 May 2025 which comprise the Income Statement, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of All PC Services Limited in accordance with the terms of our engagement letter dated 10 May 2004. Our work has been undertaken solely to prepare for your approval the financial statements of All PC Services Limited and state those matters that we have agreed to state to the director of All PC Services Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than All PC Services Limited and its director for our work or for this report.

It is your duty to ensure that All PC Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of All PC Services Limited. You consider that All PC Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of All PC Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Deeks Evans Audit Services Limited

Chartered Accountants

First Floor, West Barn

North Frith Farm, Ashes Lane

Hadlow

Tonbridge

Kent

TN11 9QU

29 October 2025