REGISTERED NUMBER: 12337853 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

P COULSON ENGINEERING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr P D Coulson

REGISTERED OFFICE:

Unit 2 Drapers Yard

Warrenwood Industrial Estate

Stapleford

Hertfordshire

SG14 3NU

REGISTERED NUMBER:

12337853 (England and Wales)

ACCOUNTANTS:

Foxley Kingham

Chartered Accountants

260 - 270 Butterfield

Great Marlings

Luton

Bedfordshire

LU2 8DL

FIXED ASSETS

Tangible assets

4

34,888

25,948

CURRENT ASSETS

Debtors

5

37,350

51,941

Cash at bank

132,992

153,480

170,342

205,421

CREDITORS

Amounts falling due within one year

6

7,006

21,046

NET CURRENT ASSETS

163,336

184,375

TOTAL ASSETS LESS CURRENT LIABILITIES

198,224

210,323

PROVISIONS FOR LIABILITIES

7

8,722

6,487

NET ASSETS

189,502

203,836

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

189,501

203,835

SHAREHOLDERS' FUNDS

189,502

203,836

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 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 December 2025 and were signed by:

Mr P D Coulson - Director

1.	STATUTORY INFORMATION

P Coulson Engineering 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.

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

-

20% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 April 2024

35,809

20,896

56,705

Additions

-

23,290

23,290

At 31 March 2025

35,809

44,186

79,995

DEPRECIATION

At 1 April 2024

27,710

3,047

30,757

Charge for year

5,244

9,106

14,350

At 31 March 2025

32,954

12,153

45,107

NET BOOK VALUE

At 31 March 2025

2,855

32,033

34,888

At 31 March 2024

8,099

17,849

25,948

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

349

23,544

Other debtors

37,001

28,397

37,350

51,941

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

2,149

16,918

Other creditors

4,857

4,128

7,006

21,046

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

8,722

6,487

Deferred

tax

£

Balance at 1 April 2024

6,487

Provided during year

2,235

Balance at 31 March 2025

8,722

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

1

1