REGISTERED NUMBER: 02622006 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

PEMBROKE COACHWORKS LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M Lewis

Mrs J Bateman

SECRETARY:

REGISTERED OFFICE:

Unit 3

London Road Industrial Est

Pembroke Dock

Pembrokeshire

SA72 4RZ

REGISTERED NUMBER:

02622006 (England and Wales)

ACCOUNTANTS:

L M Griffiths & Co Limited

Chartered Certified Accountants

1&2 Merlins Court

Winch Lane

Haverfordwest

Pembrokeshire

SA61 1SB

BANKERS:

National Westminster Bank Plc

18 High Street

Haverfordwest

Pembrokeshire

SA61 2DE

CURRENT ASSETS

Debtors

4

100,000

296,373

Cash at bank and in hand

5,241

4,524

105,241

300,897

CREDITORS

Amounts falling due within one year

5

100,050

25,417

NET CURRENT ASSETS

5,191

275,480

TOTAL ASSETS LESS CURRENT LIABILITIES

5,191

275,480

CREDITORS

Amounts falling due after more than one year

6

-

95,860

NET ASSETS

5,191

179,620

CAPITAL AND RESERVES

Called up share capital

1,001

1,001

Retained earnings

4,190

178,619

SHAREHOLDERS' FUNDS

5,191

179,620

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 2 December 2025 and were signed on its behalf by:

Mrs J Bateman - Director

Mr M Lewis - Director

1.	STATUTORY INFORMATION

Pembroke Coachworks 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 directors are not aware of any material uncertainties in making their assessment of going concern. As a result they have adopted the going concern basis of accounting.

Property, plant and equipment

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

Property, plant and equipment is measured at cost less accumulated depreciation and any accumulated impairment losses.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Income recognition

The company's turnover represents the sale of goods and services. The company recognises income as soon as the customers order has been dispatched and a sales invoice billed and sent to the customer.

3.	EMPLOYEES AND DIRECTORS

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

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

100,000

296,373

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

(1

)

(1

)

Taxation and social security

51

24,218

Other creditors

100,000

1,200

100,050

25,417

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

-

95,860

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

Mr M Lewis

Balance outstanding at start of year

54,848

13,848

Amounts advanced

2,300

41,000

Amounts repaid

(7,148

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

50,000

54,848

Mrs J Bateman

Balance outstanding at start of year

41,012

12

Amounts advanced

31,000

41,000

Amounts repaid

(22,012

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

50,000

41,012