REGISTERED NUMBER: 13060621 (England and Wales)

PB BUSINESS CONSULTANCY LIMITED

Unaudited Financial Statements

for the Year Ended 31 March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

P J Brown

REGISTERED OFFICE:

27 Chalgrove Crescent

Solihull

West Midlands

B91 3GG

REGISTERED NUMBER:

13060621 (England and Wales)

FIXED ASSETS

Tangible assets

4

683

1,146

CURRENT ASSETS

Debtors

5

55,876

36,361

Cash at bank

4,997

20,302

60,873

56,663

CREDITORS

Amounts falling due within one year

6

44,956

57,674

NET CURRENT ASSETS/(LIABILITIES)

15,917

(1,011

)

TOTAL ASSETS LESS CURRENT LIABILITIES

16,600

135

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

16,599

134

16,600

135

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 her 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 director and authorised for issue on 6 December 2025 and were signed by:

P J Brown - Director

1.	STATUTORY INFORMATION

PB Business Consultancy 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.

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 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

1,864

DEPRECIATION

At 1 April 2024

718

Charge for year

463

At 31 March 2025

1,181

NET BOOK VALUE

At 31 March 2025

683

At 31 March 2024

1,146

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade debtors

11,550

-

Other debtors

44,326

36,361

55,876

36,361

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Bank loans and overdrafts

19,908

-

Trade creditors

124

-

Taxation and social security

23,457

56,402

Other creditors

1,467

1,272

44,956

57,674

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

31/3/25

31/3/24

£

£

P J Brown

Balance outstanding at start of year

35,820

9,996

Amounts advanced

75,785

208,123

Amounts repaid

(67,844

)

(182,299

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

43,761

35,820

The director's loan account was repaid after the balance sheet date and before the date of approval of these accounts.