Registration number: 13923253

PCE Solutions Ltd

Contents

Company Information	1
Director's Report	2
Accountants' Report	3
Profit and Loss Account	4
Statement of Comprehensive Income	5
Balance Sheet	6
Statement of Changes in Equity	7
Notes to the Unaudited Financial Statements	8 to 13

PCE Solutions Ltd

Company Information

Director	Mr Paul Crassweller

Company secretary

Britannia Accountancy & Tax Services Ltd

Registered office

1633 Parkway Whiteley Fareham Hampshire PO15 7AH

Accountants

Britannia Accountancy & Tax Services Ltd 1633 Parkway Whiteley Fareham Hampshire PO15 7AH

PCE Solutions Ltd

Director's Report for the Year Ended 31 March 2025

The director presents his report and the financial statements for the year ended 31 March 2025.

Director of the company

The director who held office during the year was as follows:

Mr Paul Crassweller

Principal activity

The principal activity of the company is Support activities for petroleum and natural gas extraction

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved by the director on 10 December 2025 and signed on its behalf by:

......................................... Mr Paul Crassweller Director

Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
PCE Solutions Ltd
for the Year Ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of PCE Solutions Ltd for the year ended 31 March 2025 as set out on pages 4 to 13 from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of PCE Solutions Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of PCE Solutions Ltd and state those matters that we have agreed to state to the Board of Directors of PCE Solutions Ltd, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than PCE Solutions Ltd and its Board of Directors as a body for our work or for this report. To the best of our knowledge at the time of preparation; all information contained in this report is accurate, based upon the information and representations made to us by PCE Solutions Ltd

It is your duty to ensure that PCE Solutions Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of PCE Solutions Ltd. You consider that PCE Solutions Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of PCE Solutions Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Britannia Accountancy & Tax Services Ltd
1633 Parkway
Whiteley
Fareham
Hampshire
PO15 7AH

10 December 2025

PCE Solutions Ltd

Profit and Loss Account for the Year Ended 31 March 2025

	Note	2025 £	2024 £
Turnover		129,817	105,826
Cost of sales		(129,817)	(26,447)
Gross profit		-	79,379
Administrative expenses		(29,789)	(33,583)
Operating (loss)/profit		(29,789)	45,796
(Loss)/profit before tax	4	(29,789)	45,796
Tax on (loss)/profit		-	(1,137)
(Loss)/profit for the financial year		(29,789)	44,659

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

PCE Solutions Ltd

Statement of Comprehensive Income for the Year Ended 31 March 2025

	2025 £	2024 £
(Loss)/profit for the year	(29,789)	44,659
Total comprehensive income for the year	(29,789)	44,659

PCE Solutions Ltd

(Registration number: 13923253)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	5	75,600	86,400
Tangible assets	6	3,712	4,527
		79,312	90,927
Current assets
Stocks	7	149,950	149,950
Cash at bank and in hand		285,615	18,744
		435,565	168,694
Creditors: Amounts falling due within one year	9	(514,874)	(226,828)
Net current liabilities		(79,309)	(58,134)
Net assets		3	32,793
Capital and reserves
Called up share capital	10	1	1
Retained earnings		2	32,792
Shareholders' funds		3	32,793

For the financial year ending 31 March 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 10 December 2025
 

......................................... Mr Paul Crassweller Director

PCE Solutions Ltd

Statement of Changes in Equity for the Year Ended 31 March 2025

	Share capital £	Retained earnings £	Total £
At 1 April 2024	-	32,791	32,791
Loss for the year	-	(29,789)	(29,789)
Dividends	-	(3,000)	(3,000)
New share capital subscribed	1	-	1
At 31 March 2025	1	2	3

	Share capital £	Retained earnings £	Total £
At 1 April 2023	-	25,633	25,633
Profit for the year	-	44,659	44,659
Dividends	-	(37,500)	(37,500)
New share capital subscribed	1	-	1
At 31 March 2024	1	32,792	32,793

PCE Solutions Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
1633 Parkway
Whiteley
Fareham
Hampshire
PO15 7AH

These financial statements were authorised for issue by the director on 10 December 2025.

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.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

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

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

PCE Solutions Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

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
Plant and machinery	18% on net book value
Vehicles	18% on net book value
Office equipment	18% on net book value
Furniture and fittings	18% on net book value

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	10% on cost

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.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

PCE Solutions Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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.

3	Staff numbers

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

4	Loss/profit before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	815	992
Amortisation expense	10,800	10,800

PCE Solutions Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

5	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 April 2024	108,000	108,000
At 31 March 2025	108,000	108,000
Amortisation
At 1 April 2024	21,600	21,600
Amortisation charge	10,800	10,800
At 31 March 2025	32,400	32,400
Carrying amount
At 31 March 2025	75,600	75,600
At 31 March 2024	86,400	86,400

6	Tangible assets

	Furniture, fittings and equipment  £	Other tangible assets £	Total £
Cost or valuation
At 1 April 2024	2,198	4,050	6,248
At 31 March 2025	2,198	4,050	6,248
Depreciation
At 1 April 2024	395	1,326	1,721
Charge for the year	325	490	815
At 31 March 2025	720	1,816	2,536
Carrying amount
At 31 March 2025	1,478	2,234	3,712
At 31 March 2024	1,803	2,724	4,527

7

Stocks

	2025 £	2024 £
Work in progress	149,950	149,950

PCE Solutions Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

8

Debtors

9

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	11	511,264	222,081
Taxation and social security		-	1,137
Accruals and deferred income		3,610	3,610
		514,874	226,828

10	Share capital

11	Loans and borrowings

Current loans and borrowings

	2025 £	2024 £
Other borrowings	511,264	222,081

12

Dividends

Interim dividends paid

	2025 £	2024 £
Interim dividend of £3,000 (2024 - £37,500) per each Ordinary Shares share	3,000	37,500

13	Related party transactions

PCE Solutions Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Director's remuneration

The director's remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	9,100	-