Company Registration No. NI692889 (Northern Ireland)
Pgr Accountants Limited
Unaudited accounts
for the year ended 31 March 2025
Pgr Accountants Limited
Statement of financial position
as at 31 March 2025
Intangible assets
390,128
420,128
Tangible assets
22,752
15,632
Creditors: amounts falling due within one year
(216,881)
(199,267)
Net current (liabilities)/assets
(62,571)
30,548
Total assets less current liabilities
350,311
466,310
Creditors: amounts falling due after more than one year
(348,966)
(465,029)
Called up share capital
100
100
Profit and loss account
1,245
1,181
Shareholders' funds
1,345
1,281
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 of Directors and authorised for issue on 31 December 2025 and were signed on its behalf by
Jonathan McNeill
Director
Company Registration No. NI692889
Pgr Accountants Limited
Notes to the Accounts
for the year ended 31 March 2025
Pgr Accountants Limited is a private company, limited by shares, registered in Northern Ireland, registration number NI692889. The registered office is P G R Chartered Accountants, Unit 2, 21 Old Channel Road, Belfast, County Antrim, BT3 9DE, Northern Ireland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the rendering of accountancy and taxation services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Having reviewed the resources available the directors consider it appropriate to continue to adopt the going concern basis in preparation of the financial statements.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% straight line
Pgr Accountants Limited
Notes to the Accounts
for the year ended 31 March 2025
4
Intangible fixed assets
Goodwill
Charge for the year
30,000
5
Tangible fixed assets
Fixtures & fittings
6
Investments
Subsidiary undertakings
Valuation at 1 April 2024
2
Valuation at 31 March 2025
2
Amounts falling due within one year
Trade debtors
134,310
186,934
Accrued income and prepayments
-
2,881
Pgr Accountants Limited
Notes to the Accounts
for the year ended 31 March 2025
8
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
27,420
35,217
Trade creditors
22,489
10,128
Taxes and social security
8,223
14,690
Other creditors
39,372
26,728
Loans from directors
40,301
40,301
9
Creditors: amounts falling due after more than one year
2025
2024
Bank loans
128,966
175,029
Other creditors
220,000
290,000
Allotted, called up and fully paid:
75 A Ordinary shares of £1 each
75
75
25 B Ordinary shares of £1 each
25
25
11
Average number of employees
During the year the average number of employees was 20 (2024: 18).