REGISTERED NUMBER: 06966305 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

PAS (NW) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P Sumner

Mrs M Sumner

F J J Linaker

SECRETARY:

P Sumner

REGISTERED OFFICE:

Pocket Nook Lane

Lowton

Warrington

WA3 1AB

REGISTERED NUMBER:

06966305 (England and Wales)

FIXED ASSETS

Tangible assets

4

379,852

569,181

Investments

5

173,217

-

553,069

569,181

CURRENT ASSETS

Debtors

6

6,670,810

4,276,349

Cash at bank and in hand

197,855

1,224,385

6,868,665

5,500,734

CREDITORS

Amounts falling due within one year

7

4,804,142

2,870,145

NET CURRENT ASSETS

2,064,523

2,630,589

TOTAL ASSETS LESS CURRENT LIABILITIES

2,617,592

3,199,770

CREDITORS

Amounts falling due after more than one year

8

(46,064

)

(196,863

)

ACCRUALS AND DEFERRED INCOME

(1,081,079

)

-

NET ASSETS

1,490,449

3,002,907

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,490,349

3,002,807

SHAREHOLDERS' FUNDS

1,490,449

3,002,907

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 directors acknowledge their 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 Board of Directors and authorised for issue on 7 December 2025 and were signed on its behalf by:

Mrs M Sumner - Director

1.	STATUTORY INFORMATION

PAS (NW) 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.

Plant and machinery etc

-

20% on reducing balance and 15% on reducing balance

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 25 (2024 - NIL ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2024

1,298,513

14,980

10,782

1,324,275

Additions

42,877

827

10,642

54,346

Disposals

(436,757

)

(8,826

)

(6,792

)

(452,375

)

At 31 March 2025

904,633

6,981

14,632

926,246

DEPRECIATION

At 1 April 2024

741,533

7,066

6,495

755,094

Charge for year

91,327

859

3,226

95,412

Eliminated on disposal

(293,532

)

(5,811

)

(4,769

)

(304,112

)

At 31 March 2025

539,328

2,114

4,952

546,394

NET BOOK VALUE

At 31 March 2025

365,305

4,867

9,680

379,852

At 31 March 2024

556,980

7,914

4,287

569,181

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

Additions

173,217

At 31 March 2025

173,217

NET BOOK VALUE

At 31 March 2025

173,217

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

5,557,231

3,886,642

Other debtors

1,113,579

389,707

6,670,810

4,276,349

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

3

14,037

Trade creditors

4,441,933

2,328,512

Taxation and social security

167,769

355,560

Other creditors

194,437

172,036

4,804,142

2,870,145

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

46,064

196,863