Premier Builders (London) Limited 30/04/2025 iXBRL

Company registration number: 5136305

Premier Builders (London) Limited

Unaudited filleted abridged financial statements

30 April 2025

Premier Builders (London) Limited

Contents

Directors and other information

Accountant's report

Abridged statement of financial position

Statement of changes in equity

Notes to the financial statements

Premier Builders (London) Limited

Directors and other information


	Director	Mr P.A. Cope


	Secretary	Mr P.A. Cope


	Company number	5136305


	Registered office	256 Sutton Common Road
		Sutton
		Surrey SM1 9PW


	Accountant	S Nunn and Co Limited
		Unit 2, Guards Avenue
		Caterham
		Surrey
		CR3 5XL




	Bankers	HSBC PLC
		27 The Broadway
		Cheam
		Surrey SM3 8BJ

Premier Builders (London) Limited

Chartered accountant's report to the director on the preparation of the

unaudited statutory financial statements of Premier Builders (London) Limited

Year ended 30 April 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of Premier Builders (London) Limited for the year ended 30 April 2025 which comprise the abridged statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given me.

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

This report is made solely to the director of Premier Builders (London) Limited, as a body, in accordance with the terms of my engagement letter. My work has been undertaken solely to prepare for your approval the financial statements of Premier Builders (London) Limited and state those matters that we have agreed to state to them, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than Premier Builders (London) Limited and its director as a body for my work or for this report.

It is your duty to ensure that Premier Builders (London) 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 Premier Builders (London) Limited. You consider that Premier Builders (London) Limited is exempt from the statutory audit requirement for the year.

I have not been instructed to carry out an audit or a review of the financial statements of Premier Builders (London) Limited. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.

S Nunn and Co Limited

Chartered Accountants

Unit 2, Guards Avenue

Caterham

Surrey

CR3 5XL

30 October 2025

Premier Builders (London) Limited

Abridged statement of financial position

30 April 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	128,831		130,362
		_______		_______
			128,831		130,362

Current assets
Debtors		295,845		90,712
Cash at bank and in hand		1,063,459		419,150
		_______		_______
		1,359,304		509,862
Creditors: amounts falling due
within one year		( 893,939)		( 227,135)
		_______		_______
Net current assets			465,365		282,727
			_______		_______
Total assets less current liabilities			594,196		413,089

Creditors: amounts falling due
after more than one year			( 19,880)		( 29,621)

Provisions for liabilities			( 2,808)		( 2,091)

			_______		_______
Net assets			571,508		381,377
			_______		_______

Capital and reserves
Called up share capital			110		110
Profit and loss account			571,398		381,267
			_______		_______
Shareholders funds			571,508		381,377
			_______		_______

For the year ending 30 April 2025 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 financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the abridged statement of comprehensive income has not been delivered.

All of the members have consented to the preparation of the abridged statement of comprehensive income and the abridged statement of financial position for the current year ending 30 April 2025 in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements were approved by the board of directors and authorised for issue on 30 October 2025 , and are signed on behalf of the board by:

Mr P.A. Cope

Director

Company registration number: 5136305

Premier Builders (London) Limited

Statement of changes in equity

Year ended 30 April 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 May 2023	110	292,641	292,751

Profit for the year		233,626	233,626
	_______	_______	_______
Total comprehensive income for the year	-	233,626	233,626

Dividends paid and payable		( 145,000)	( 145,000)
	_______	_______	_______
Total investments by and distributions to owners	-	( 145,000)	( 145,000)

	_______	_______	_______
At 30 April 2024 and 1 May 2024	110	381,267	381,377

Profit for the year		420,131	420,131
	_______	_______	_______
Total comprehensive income for the year	-	420,131	420,131

Dividends paid and payable		( 230,000)	( 230,000)
	_______	_______	_______
Total investments by and distributions to owners	-	( 230,000)	( 230,000)

	_______	_______	_______
At 30 April 2025	110	571,398	571,508
	_______	_______	_______

Premier Builders (London) Limited

Notes to the financial statements

Year ended 30 April 2025

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is 256 Sutton Common Road, Sutton, Surrey SM1 9PW.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration receivable for services rendered, net of discounts and Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the 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.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Freehold property	-	4 %	straight line
Fittings fixtures and equipment	-	25 %	reducing balance
Motor vehicles	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Tangible assets


		£
	Cost
	At 1 May 2024	159,081
	Additions	7,115
		_______
	At 30 April 2025	166,196
		_______
	Depreciation
	At 1 May 2024	28,719
	Charge for the year	8,646
		_______
	At 30 April 2025	37,365
		_______
	Carrying amount
	At 30 April 2025	128,831
		_______
	At 30 April 2024	130,362
		_______

6. Directors advances, credits and guarantees

	During the year the director entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the director	Balance o/standing
		£	£	£
	Mr P.A. Cope	( 217)	( 1,006)	( 1,223)
		_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the director	Balance o/standing
		£	£	£
	Mr P.A. Cope	( 86)	( 131)	( 217)
		_______	_______	_______

7. Related party transactions

During the year, dividends of £165,000 (2024: £87,500) were paid to the director of the company

8. Controlling party

The controlling interest in the Company is held by Mr P. Cope who owns 100% of the issued voting shares.