REGISTERED NUMBER: 09032849 (England and Wales)

PABRST ENGINEERING LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

P Beckerson

REGISTERED OFFICE:

11 Rosedene Gardens

Ilford

Essex

IG2 6YE

REGISTERED NUMBER:

09032849 (England and Wales)

ACCOUNTANTS:

Howard Walters

Chartered Certified Accountants

11 Rosedene Gardens

Ilford

Essex

IG2 6YE

FIXED ASSETS

Tangible assets

4

24,758

6,412

CURRENT ASSETS

Debtors

5

7,643

7,918

Cash at bank and in hand

20,479

17,994

28,122

25,912

CREDITORS

Amounts falling due within one year

6

17,204

11,550

NET CURRENT ASSETS

10,918

14,362

TOTAL ASSETS LESS CURRENT LIABILITIES

35,676

20,774

CREDITORS

Amounts falling due after more than one year

7

260

-

NET ASSETS

35,416

20,774

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

35,316

20,674

SHAREHOLDERS' FUNDS

35,416

20,774

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 6 November 2025 and were signed by:

P Beckerson - Director

1.	STATUTORY INFORMATION

PABRST Engineering 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 etc

-

25% on reducing balance

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 June 2024

11,734

Additions

26,600

At 31 May 2025

38,334

DEPRECIATION

At 1 June 2024

5,322

Charge for year

8,254

At 31 May 2025

13,576

NET BOOK VALUE

At 31 May 2025

24,758

At 31 May 2024

6,412

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

7,643

7,918

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

12,721

8,356

Other creditors

4,483

3,194

17,204

11,550

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

260

-

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 May 2025 and 31 May 2024:

2025

2024

£

£

P Beckerson

Balance outstanding at start of year

7,260

-

Amounts advanced

9,695

7,260

Amounts repaid

(9,500

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

7,455

7,260

At the balance sheet date, a loan of £7,455 was outstanding from a director. The loan is unsecured, interest-free, and repayable on demand