P & A Services South West Limited

Registered number

07028961

Filleted Accounts

30 September 2025

P & A Services South West Limited
Registered number:		07028961
Balance Sheet
as at 30 September 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		131,002			98,542

Current assets
Debtors	4	11,814			-
Cash at bank and in hand		940			13,135
		12,754			13,135

Creditors: amounts falling due within one year	5	(33,416)			(25,594)

Net current assets			(20,662)			(12,459)

Total assets less current liabilities			110,340			86,083


Provisions for liabilities			(6,270)			(103)


Net assets			104,070			85,980

Capital and reserves
Called up share capital			200			200
Profit and loss account			103,870			85,780

Shareholders' funds			104,070			85,980

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mrs A J Brown
Director
Approved by the board on 12 December 2025

P & A Services South West Limited
Notes to the Accounts
for the year ended 30 September 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover are management service fees and rental income.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold land and buildings			over the lease term
	Plant and machinery			15% reducing balance
	Motor Vehicle			25% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					2		2


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 October 2024	98,000		819		-		98,819
	Additions	-		2,285		40,799		43,084
	At 30 September 2025	98,000		3,104		40,799		141,903

	Depreciation
	At 1 October 2024	-		277		-		277
	Charge for the year	-		424		10,200		10,624
	At 30 September 2025	-		701		10,200		10,901

	Net book value
	At 30 September 2025	98,000		2,403		30,599		131,002
	At 30 September 2024	98,000		542		-		98,542


4	Debtors					2025		2024
£							£

	Trade debtors					11,814		-


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Obligations under finance lease and hire purchase contracts					3,699		-
	Taxation and social security costs					-		6,674
	Other creditors					29,717		18,920
						33,416		25,594


6	Related party transactions

	The company owed the directors £29,084 as at 30th September 2025 (£18,455 at 2024).


7	Other information

	P & A Services South West Limited is a private company limited by shares and incorporated in England. Its registered office is:
	79 Reddington Road
	Plymouth
	Devon
	PL3 6PT