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Registration number: 07567260

PCS Civils Ltd
Unaudited Filleted Financial Statements
for the Year Ended 28 March 2025

PCS Civils Ltd

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 5

PCS Civils Ltd

(Registration number: 07567260)
Balance Sheet as at 28 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 238 | 318
Current assets |  |  |
Debtors | 5 | 8,173 | 8,071
Cash at bank and in hand |  | 169 | 2,034
|  | 8,342 | 10,105
Creditors: Amounts falling due within one year | 6 | (960) | (960)
Net current assets |  | 7,382 | 9,145
Net assets |  | 7,620 | 9,463
Capital and reserves |  |  |
Called up share capital | 7 | 2 | 2
Retained earnings |  | 7,618 | 9,461
Shareholders' funds |  | 7,620 | 9,463

For the financial year ending 28 March 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 accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 4 November 2025

......................................... Mr M D Pilling Director

PCS Civils Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
1st Floor, Block C
The Wharf
Manchester Road
Burnley
Lancashire
BB11 1JG

The principal place of business is:
5 Brandwood Park
Bacup
Lancashire
OL13 0PA

These financial statements were authorised for issue by the director on 4 November 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

PCS Civils Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 March 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 25% reducing balance basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

PCS Civils Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 March 2025

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2024 - 0).

4 | Tangible assets

| Office equipment £ | Total £
Cost
At 29 March 2024 | 2,368 | 2,368
At 28 March 2025 | 2,368 | 2,368
Depreciation
At 29 March 2024 | 2,050 | 2,050
Charge for the year | 80 | 80
At 28 March 2025 | 2,130 | 2,130
Carrying amount
At 28 March 2025 | 238 | 238
At 28 March 2024 | 318 | 318

5 | Debtors

| 2025 £ | 2024 £
Other debtors | 8,173 | 8,071
| 8,173 | 8,071

6 | Creditors

| 2025 £ | 2024 £
Due within one year |  |
Accruals and deferred income | 960 | 960

PCS Civils Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 March 2025

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 2 | 2 | 2 | 2

8 | Related party transactions

Transactions with the director

2025 | At 29 March 2024 £ | Advances to director £ | Repayments by director £ | At 28 March 2025 £
Loans to director | 8,071 | 8,173 | (8,071) | 8,173

2024 | At 29 March 2023 £ | Advances to director £ | Repayments by director £ | At 28 March 2024 £
Loans to director | 10,479 | 8,071 | (10,479) | 8,071