P. D. Bunclark Design & Build Limited

(Registration number: 06065344)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	10,907	14,782
Current assets
Stocks	6	96,388	-
Debtors	7	866	15,839
Cash at bank and in hand		110,972	67,823
		208,226	83,662
Creditors: Amounts falling due within one year	8	(141,910)	(89,208)
Net current assets/(liabilities)		66,316	(5,546)
Total assets less current liabilities		77,223	9,236
Provisions for liabilities		(2,727)	(3,584)
Net assets		74,496	5,652
Capital and reserves
Called up share capital	9	100	100
Retained earnings		74,396	5,552
Shareholders' funds		74,496	5,652

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.

Directors' 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

P. D. Bunclark Design & Build Limited

(Registration number: 06065344)
Balance Sheet as at 31 March 2025
(continued)

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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 15 December 2025 and signed on its behalf by:
 

......................................... Mr P D Bunclark Director

P. D. Bunclark Design & Build Limited

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.

The address of its registered office is:
St Ethelbert House
Ryelands Street
Hereford
Herefordshire
HR4 0LA
England

The principal place of business is:
Maple Cottage
Moreton-on-lugg
Hereford
Herefordshire
HR4 8DQ

These financial statements were authorised for issue by the Board on 15 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).

P. D. Bunclark Design & Build Limited

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

2	Accounting policies (continued)

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

Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when goods are delivered and legal title has passed.

Tax

The tax expense for the period comprises current and deferred 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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

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.

P. D. Bunclark Design & Build Limited

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

2	Accounting policies (continued)

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
Motor vehicles	25% of written down value per annum
Plant and machinery	15% of cost per annum
Computer equipment	33% of cost per annum

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% of cost per annum

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.

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.

P. D. Bunclark Design & Build Limited

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

2	Accounting policies (continued)

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 directors) during the year, was 2 (2024 - 2).

P. D. Bunclark Design & Build Limited

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

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 April 2024	69,000	69,000
At 31 March 2025	69,000	69,000
Amortisation
At 1 April 2024	69,000	69,000
At 31 March 2025	69,000	69,000
Carrying amount
At 31 March 2025	-	-

P. D. Bunclark Design & Build Limited

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

5	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2024	3,793	40,245	44,038
At 31 March 2025	3,793	40,245	44,038
Depreciation
At 1 April 2024	2,217	27,039	29,256
Charge for the year	574	3,301	3,875
At 31 March 2025	2,791	30,340	33,131
Carrying amount
At 31 March 2025	1,002	9,905	10,907
At 31 March 2024	1,576	13,206	14,782

6

Stocks

	2025 £	2024 £
Work in progress	96,388	-

P. D. Bunclark Design & Build Limited

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

7

debtors

	2025 £	2024 £
Trade debtors	-	15,000
Prepayments	491	490
Other debtors	375	349
	866	15,839

P. D. Bunclark Design & Build Limited

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

8

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	2,872	6,085
Taxation and social security	21,617	13,937
Accruals and deferred income	1,156	1,101
Other creditors	116,265	68,085
	141,910	89,208

9	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	100	100	100	100