Registration number: 03345658

P.K.B. Electrical & Data Installation Ltd

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 4

P.K.B. Electrical & Data Installation Ltd

(Registration number: 03345658)
Balance Sheet as at 30 April 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	1,013	1,499
Current assets
Debtors	5	57,280	57,302
Cash at bank and in hand		946	729
		58,226	58,031
Creditors: Amounts falling due within one year	6	(12,804)	(12,916)
Net current assets		45,422	45,115
Net assets		46,435	46,614
Capital and reserves
Called up share capital		8	8
Retained earnings		46,427	46,606
Shareholders' funds		46,435	46,614

For the financial year ending 30 April 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 12 December 2025
 

......................................... P D Buxey Director

P.K.B. Electrical & Data Installation Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 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:
2 Old Bath Road
Newbury
Berkshire
RG14 1QL
England

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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of electrical installation services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

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.

Debtors

Trade debtors are amounts due from customers for electrical installation services performed in the ordinary course of business.

P.K.B. Electrical & Data Installation Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

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.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4	Tangible assets

	Office equipment £	Total £
Cost or valuation
At 1 May 2024	11,318	11,318
At 30 April 2025	11,318	11,318
Depreciation
At 1 May 2024	9,819	9,819
Charge for the year	486	486
At 30 April 2025	10,305	10,305
Carrying amount
At 30 April 2025	1,013	1,013
At 30 April 2024	1,499	1,499

P.K.B. Electrical & Data Installation Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

5

Debtors

Current	2025 £	2024 £
Trade debtors	6,046	3,929
Other debtors	51,234	53,373
	57,280	57,302

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	11,729	11,841
Other creditors	1,075	1,075
	12,804	12,916