REGISTERED NUMBER: 10412152 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

PJA CIVIL ENGINEERING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A P Catmur

P Jones

N S Millington

M Nettleton

REGISTERED OFFICE:

Park Point

17 High Street

Longbridge

Birmingham

West Midlands

B31 2UQ

REGISTERED NUMBER:

10412152 (England and Wales)

AUDITORS:

Luckmans Duckett Parker Limited

1110 Elliott Court

Coventry Business Park

Herald Avenue

Coventry

West Midlands

CV5 6UB

FIXED ASSETS

Tangible assets

4

168,500

78,372

CURRENT ASSETS

Stocks

1,018,472

878,742

Debtors

5

2,075,292

1,936,620

Cash at bank and in hand

571,089

863,775

3,664,853

3,679,137

CREDITORS

Amounts falling due within one year

6

1,421,555

1,833,443

NET CURRENT ASSETS

2,243,298

1,845,694

TOTAL ASSETS LESS CURRENT LIABILITIES

2,411,798

1,924,066

PROVISIONS FOR LIABILITIES

32,015

14,891

NET ASSETS

2,379,783

1,909,175

CAPITAL AND RESERVES

Called up share capital

7

10,000

10,000

Retained earnings

2,369,783

1,899,175

SHAREHOLDERS' FUNDS

2,379,783

1,909,175

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 19 December 2025 and were signed on its behalf by:

N S Millington - Director

1.	STATUTORY INFORMATION

PJA Civil Engineering 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 consideration receivable for services performed in the period, net of 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.

Fixtures and fittings

-

25% on reducing balance

Work in progress

Work in progress represents the sales value of unbilled services performed at year end.

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.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

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 58 (2024 - 51 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 April 2024

170,215

Additions

117,296

At 31 March 2025

287,511

DEPRECIATION

At 1 April 2024

91,843

Charge for year

27,168

At 31 March 2025

119,011

NET BOOK VALUE

At 31 March 2025

168,500

At 31 March 2024

78,372

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,194,574

1,137,832

Amounts owed by group undertakings

687,784

378,908

Other debtors

19,567

18,427

Prepayments

173,367

401,453

2,075,292

1,936,620

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

72,650

356,826

Tax

73,188

88,627

Social security and other taxes

87,735

69,292

VAT

194,980

259,263

Other creditors

37,958

33,824

Directors' loan accounts

-

258

Accruals and deferred income

955,044

1,025,353

1,421,555

1,833,443

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

10,000

Ordinary

£1

10,000

10,000

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was qualified on the following basis:

Basis for qualified opinion

The financial statements to 31st March 2023 and 31st March 2024 were not audited. As part of our audit, we have reviewed the information and explanations available in relation to the cut off of work in progress and deferred income at those dates. We have been unable to satisfy ourselves by alternative means concerning the cut off of work in progress and deferred income at those dates by using other audit procedures. Consequently, we were unable to determine whether any adjustment to this amount was necessary. As a result, we are unable to determine whether the turnover in the profit and loss show a true and fair view for the current and proceeding period show a true and fair view.

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified opinion.

Matters required to report by exception

Arising solely from the limitation on the scope of our work relating to work in progress and deferred income, referred to above:

- we have not obtained all the information and explanations that we considered necessary for the

purpose of our audit; and

- we were unable to determine whether adequate accounting records have been kept.

Mark Spafford FCA FCCA (Senior Statutory Auditor)

for and on behalf of Luckmans Duckett Parker Limited

9.	OTHER FINANCIAL COMMITMENTS

At the balance sheet date the company had lease commitments totalling £43,448 (2024: £96,664).

10.	RELATED PARTY DISCLOSURES

11.	ULTIMATE CONTROLLING PARTY

The company is a 100% owned subsidiary of PJA Holdings Limited.