REGISTERED NUMBER: 08892170 (England and Wales)

Financial Statements for the Year Ended 30th April 2025

for

P & A Construction (Cambridge) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr P R Beamiss

Mr A M Kitson

REGISTERED OFFICE:

5 Caxton House

Broad Street

Cambourne

Cambridgeshire

CB23 6JN

REGISTERED NUMBER:

08892170 (England and Wales)

ACCOUNTANTS:

Taylor Keeble LLP

Chartered Accountants

9 Caxton House

Broad Street

Cambourne

Cambridgeshire

CB23 6JN

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

42,870

62,214

42,870

62,214

CURRENT ASSETS

Stocks

1,200

1,200

Debtors

6

643,110

387,147

Cash at bank

108,826

56,822

753,136

445,169

CREDITORS

Amounts falling due within one year

7

(380,841

)

(189,367

)

NET CURRENT ASSETS

372,295

255,802

TOTAL ASSETS LESS CURRENT LIABILITIES

415,165

318,016

CREDITORS

Amounts falling due after more than one year

8

(4,198

)

(34,715

)

NET ASSETS

410,967

283,301

CAPITAL AND RESERVES

Called up share capital

4

4

Retained earnings

410,963

283,297

410,967

283,301

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31st December 2025 and were signed on its behalf by:

Mr P R Beamiss - Director

Mr A M Kitson - Director

1.	STATUTORY INFORMATION

P & A Construction (Cambridge) 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.

The financial statements are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of the contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Goodwill

Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

Goodwill was written off in equal annual instalments over its estimated economic life of 5 years.

Tangible fixed assets

Tangible fixed assets are measured at cost less depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

Equipment 25% reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue's recognised.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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

Assets obtained under hire purchases contracts are capitalised in the balance sheet, and depreciated over their estimated useful lives.

The interest element of these obligations is charged to profit and loss over the relevant period. The capital element of future payments is treated as a liability.

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st May 2024

and 30th April 2025

20,000

AMORTISATION

At 1st May 2024

and 30th April 2025

20,000

NET BOOK VALUE

At 30th April 2025

-

At 30th April 2024

-

5.	TANGIBLE FIXED ASSETS

Equipment

£

COST

At 1st May 2024

164,815

Additions

6,244

Disposals

(21,845

)

At 30th April 2025

149,214

DEPRECIATION

At 1st May 2024

102,601

Charge for year

13,300

Eliminated on disposal

(9,557

)

At 30th April 2025

106,344

NET BOOK VALUE

At 30th April 2025

42,870

At 30th April 2024

62,214

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

298,305

136,780

VAT

8,350

5,670

P & A Properties (Cambridge) Ltd

184,098

181,400

Prepayments and accrued income

152,357

63,297

643,110

387,147

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

21,340

17,192

Hire purchase contracts

15,350

15,350

Trade creditors

192,806

65,537

Tax

128,320

64,421

Social security and other taxes

1,324

1,302

Other creditors

20,830

16,825

Directors' current account

33

11

Accruals and deferred income

838

8,729

380,841

189,367

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

15,167

Hire purchase contracts

4,198

19,548

4,198

34,715