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Company Registration No. 13418393 (England and Wales)
PJ Cuttings Limited Unaudited accounts for the year ended 31 March 2025
PJ Cuttings Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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PJ Cuttings Limited Company Information for the year ended 31 March 2025
Director
P J O'Hara
Company Number
13418393 (England and Wales)
Registered Office
22 Great North Road Hatfield Hertfordshire AL9 6NF United Kingdom
Accountants
'Evolve Accounting and Tax Solutions Ltd' Congress House 14 Lyon Road Harrow Middlesex HA1 2EN
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PJ Cuttings Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Investments
4
150 
150 
Current assets
Cash at bank and in hand
100 
100 
Creditors: amounts falling due within one year
5
(150)
(150)
Net current liabilities
(50)
(50)
Net assets
100 
100 
Capital and reserves
Called up share capital
100 
100 
Shareholders' funds
100 
100 
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 15 December 2025 and were signed on its behalf by
P J O'Hara Director Company Registration No. 13418393
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PJ Cuttings Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
PJ Cuttings Limited is a private company, limited by shares, registered in England and Wales, registration number 13418393. The registered office is 22 Great North Road, Hatfield, Hertfordshire, AL9 6NF, United Kingdom.
2
Compliance with accounting standards
The financial statements have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Valuation of investments
Investments of subsidiaries are measured as cost less accumulated impairment.
Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measure initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
4
Investments
Subsidiary undertakings 
£ 
Valuation at 1 April 2024
150 
Valuation at 31 March 2025
150 
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Amounts owed to group undertakings and other participating interests
150 
150 
6
Transactions with related parties
At the year end, the company owed £50 (2024 - £50) to a related undertaking, a company controlled by close family members of the director.
7
Controlling party
The ultimate controlling party is the director by virtue of his shareholding.
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PJ Cuttings Limited Notes to the Accounts for the year ended 31 March 2025
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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