PBR BUILDING SERVICES LTD.

PBR BUILDING SERVICES LTD.
Contents Page
For the year ended 31 March 2025

Company information	1
Directors' report	2
Accountants' report	3
Profit and loss account	4
Balance sheet	5
Notes to the financial statements	6
Statement of changes in equity	7

PBR BUILDING SERVICES LTD.
Company Information
For the year ended 31 March 2025

Directors	Arlene BOSWELL James Maurice BOSWELL
Registered Number	SC270451
Registered Office	3 Hollandhurst Road Coatbridge ML5 2EG
Accountants	Libratum Accountancy Ltd 96-98 Forrest Street Clarkston Airdrie Lanarkshire ML6 7AG

1

PBR BUILDING SERVICES LTD.
Directors' Report
For the year ended 31 March 2025

Director's report and financial statements

The directors present his/her/their annual report and the financial statements for the year ended 31 March 2025

Principal activities

The company’s principal activity during the year was the sale of USB memory

Directors

The directors who served the company throughout the year were as follows:

Arlene BOSWELL

James Maurice BOSWELL

Statement of directors' responsibilities

The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to

select suitable accounting policies and then apply them consistently
make judgments and accounting estimates that are reasonable and prudent
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business

The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report was approved by the board and signed on its behalf by:

----------------------------------
Arlene BOSWELL
Director

Date approved: 24 December 2025

2

PBR BUILDING SERVICES LTD. Accountants' Report For the year ended 31 March 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 March 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Libratum Accountancy Ltd 31 March 2025 .................................................... Craig Stirling MAAT Libratum Accountancy Ltd 96-98 Forrest Street Clarkston Airdrie Lanarkshire ML6 7AG 24 December 2025 3

PBR BUILDING SERVICES LTD.
Accountants' Report
For the year ended 31 March 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 March 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Libratum Accountancy Ltd
31 March 2025

....................................................
Craig Stirling MAAT
Libratum Accountancy Ltd
96-98 Forrest Street
Clarkston
Airdrie
Lanarkshire
ML6 7AG
24 December 2025

3

PBR BUILDING SERVICES LTD.
Profit and Loss Account
For the year ended 31 March 2025

	2025 £	2024 £
Turnover	2,229,578	2,941,632
Cost of sales	(1,692,862)	(2,397,092)
Gross profit	536,716	544,540
Administrative expenses	(571,056)	(615,269)
Other operating income	70,955	19,502
Operating profit/(loss)	36,615	(51,227)
Interest payable and similar charges	(1,567)	(1,161)
Profit/(Loss) on ordinary activities before taxation	35,048	(52,388)
Tax on profit on ordinary activities	3,083	-
Profit/(Loss) for the financial year	38,131	(52,388)

4

Registered Number: SC270451 PBR BUILDING SERVICES LTD.
Balance Sheet
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	70,337	58,785
Investments	4	265,071	212,709
		335,408	271,494
Current assets
Stocks	5	20,842	26,720
Debtors	6	682,278	950,024
Cash at bank and in hand		609,745	555,598
		1,312,865	1,532,342
Creditors: amount falling due within one year	7	(119,616)	(280,650)
Net current assets		1,193,249	1,251,692

Total assets less current liabilities		1,528,657	1,523,186
Creditors: amount falling due after more than one year	8	(22,575)	(15,266)
Provisions for liabilities	9	(6,412)	(9,031)
Net assets		1,499,670	1,498,889

Capital and reserves
Called up share capital		30,000	30,000
Profit and loss account		1,469,670	1,468,889
Shareholders' funds		1,499,670	1,498,889

For the year ended 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.
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.

These 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 profit and loss account has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 24 December 2025 and were signed on its behalf by:

-------------------------------
Arlene BOSWELL
Director

5

PBR BUILDING SERVICES LTD.
Statement of Changes in Equity
For the year ended 31 March 2025

	Equity share capital	Retained Earnings	Total
	£	£	£
At 01 April 2023	30,000	1,601,277	1,631,277
Profit for the year		(52,388)	(52,388)
Total comprehensive income for the year	-	(52,388)	(52,388)
Dividends		(80,000)	(80,000)
Total investments by and distributions to owners	-	(80,000)	(80,000)
At 31 March 2024	30,000	1,468,889	1,498,889
At 01 April 2024	30,000	1,468,889	1,498,889
Profit for the year		38,131	38,131
Total comprehensive income for the year	-	38,131	38,131
Dividends		(37,350)	(37,350)
Total investments by and distributions to owners	-	(37,350)	(37,350)
At 31 March 2025	30,000	1,469,670	1,499,670

6

PBR BUILDING SERVICES LTD.
Notes to the Financial Statements
For the year ended 31 March 2025

General Information

PBR BUILDING SERVICES LTD. is a private company, limited by shares, registered in Scotland, registration number SC270451, registration address 3 Hollandhurst Road, Coatbridge, ML5 2EG.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the profit and loss account on a straight line basis.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Dividends

Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and machinery etc

5

Fixed asset investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 11 (2024 : 11).

3.

Tangible fixed assets

Cost or valuation	Plant and machinery etc	Total
	£	£
At 01 April 2024	267,827	267,827
Additions	38,148	38,148
Disposals	-	-
At 31 March 2025	305,975	305,975
Depreciation
At 01 April 2024	209,042	209,042
Charge for year	26,596	26,596
On disposals	-	-
At 31 March 2025	235,638	235,638
Net book values
Closing balance as at 31 March 2025	70,337	70,337
Opening balance as at 01 April 2024	58,785	58,785

4.

Investments

Cost	Other investments other than loans	Total
	£	£
At 01 April 2024	212,709	212,709
Additions	-	-
Disposals	-	-
Revaluations	52,362	52,362
At 31 March 2025	265,071	265,071

5.

Stocks

	2025 £		2024 £
Stocks	20,842		26,720
	20,842		26,720

6.

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	459,235	483,405
Other Debtors	223,043	466,619
	682,278	950,024

7.

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	77,100	257,775
Taxation and Social Security	21,839	7,323
Obligations under HP/Financial Leases	18,228	12,453
Other Creditors	2,449	3,099
	119,616	280,650

8.

Creditors: amount falling due after more than one year

	2025 £	2024 £
Obligations under HP/Financial Leases	22,575	13,855
Other Creditors	-	1,411
	22,575	15,266

9.

Provisions for liabilities

	2025 £	2024 £
Deferred Tax	5,948	9,031
Pension Provisions	464	-
	6,412	9,031

7


Registered Number: SC270451
Scotland
PBR BUILDING SERVICES LTD.

Unaudited Financial Statements

Period of accounts Start date: 01 April 2024 End date: 31 March 2025