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# PUNCH CONSTRUCTION LIMITED

## Company Registration Number:
03963273 (England and Wales)

## Unaudited abridged accounts for the year ended 30 April 2025

## Period of accounts

## Start date: 01 May 2024

## End date: 30 April 2025

# PUNCH CONSTRUCTION LIMITED

## Contents of the Financial Statements

for the Period Ended 30 April 2025

Balance sheet |
Notes |

# PUNCH CONSTRUCTION LIMITED

## Balance sheet

As at 30 April 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Tangible assets: | 3 | 39,508 | 48,423
Total fixed assets: |  | 39,508 | 48,423
Current assets
Stocks: |  | 78,164 | 1,059,007
Debtors: |  | 166,050 | 111,054
Cash at bank and in hand: |  | 124,971 | 11,815
Total current assets: |  | 369,185 | 1,181,876
Creditors: amounts falling due within one year: |  | (369,099) | (550,852)
Net current assets (liabilities): |  | 86 | 631,024
Total assets less current liabilities: |  | 39,594 | 679,447
Creditors: amounts falling due after more than one year: |  | (18,361) | (664,484)
Provision for liabilities: |  | (7,507) | (9,200)
Total net assets (liabilities): |  | 13,726 | 5,763
Capital and reserves
Called up share capital: |  | 100 | 100
Profit and loss account: |  | 13,626 | 5,663
Shareholders funds: |  | 13,726 | 5,763

The notes form part of these financial statements

# PUNCH CONSTRUCTION LIMITED

## Balance sheet statements

For the year ending 30 April 2025 the company was entitled to exemption 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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 & loss account.

This report was approved by the board of directors on 03 November 2025
and signed on behalf of the board by:

Name: Mrs N Arnull
Status: Director

The notes form part of these financial statements

# PUNCH CONSTRUCTION LIMITED

## Notes to the Financial Statements

for the Period Ended 30 April 2025

## 1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

## Turnover policy

Turnover Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation. When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income. The company recognises revenue from the following major sources: - Building and construction The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows: Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably. Building and construction Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recoverable.

## Tangible fixed assets and depreciation policy

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Plant and equipment - 5 Years Straight Line Motor vehicles - 25% Reducing Balance The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

## Other accounting policies

Stocks Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential. At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss. Cash and cash equivalents Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. Taxation The tax expense represents the sum of the tax currently payable and deferred tax. Current tax The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date. Deferred tax Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit. The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority. Retirement benefits Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. Leases As lessee Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases. Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

# PUNCH CONSTRUCTION LIMITED

## Notes to the Financial Statements

for the Period Ended 30 April 2025

## 2. Employees

| 2025 | 2024
--- | --- | ---
Average number of employees during the period | 14 | 14

# PUNCH CONSTRUCTION LIMITED

## Notes to the Financial Statements

for the Period Ended 30 April 2025

## 3. Tangible Assets

| Total
--- | ---
Cost | £
At 01 May 2024 | 160,455
Additions | 8,069
Disposals | (26,995)
At 30 April 2025 | 141,529
Depreciation |
At 01 May 2024 | 112,032
Charge for year | 13,917
On disposals | (23,928)
At 30 April 2025 | 102,021
Net book value |
At 30 April 2025 | 39,508
At 30 April 2024 | 48,423