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Company registration number:
08914079
PCL Building Products Limited
Unaudited Filleted Financial Statements for the year ended
30 April 2025
PCL Building Products Limited
Statement of Financial Position
30 April 2025

|  | 2025 | 2024
--- | --- | --- | ---
| Note | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 6 | 152,965 |  | 175,874 |
Current assets |  |  |  |  |
Stocks |  | 112,920 |  | 140,549 |
Debtors | 7 | 269,570 |  | 311,407 |
Cash at bank and in hand |  | 115,629 |  | 118,224 |
|  | 498,119 |  | 570,180 |
Creditors: amounts falling due within one year | 8 | (558,140 | ) | (541,419 | )
Net current (liabilities)/assets |  | (60,021 | ) | 28,761 |
Total assets less current liabilities |  | 92,944 |  | 204,635 |
Creditors: amounts falling due after more than one year | 9 | (65,110 | ) | (135,852 | )
Provisions for liabilities |  | (12,188 | ) | (3,303 | )
Net assets |  | 15,646 |  | 65,480 |
Capital and reserves |  |  |  |  |
Called up share capital |  | 50,000 |  | 50,000 |
Profit and loss account |  | (34,354 | ) | 15,480 |
Shareholders funds |  | 15,646 |  | 65,480 |

For the year ending
30 April 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 financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

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 income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
27 January 2026
, and are signed on behalf of the board by:

P Coppell
Director

Company registration number:
08914079
PCL Building Products Limited
Notes to the Financial Statements
Year ended
30 April 2025

## 1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
Cemetery Works Cemetery Road
,
Radcliffe
,
Manchester
,
Lancashire
,
M26 4FT
.

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

## 3 Accounting policies

## Basis of preparation

The
financial statements
have been prepared on the historical cost basis.
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 for goods supplied, net of discounts and Value Added Tax.
Where the outcome of a transaction can be estimated reliably for contract work in progress, revenue associated with the transaction is recognised by reference to the stage of completion at the year end.

## Goodwill

Purchased goodwill arises on business acquisitions and represents the difference between the cost of acquisition and the fair values of the identifiable assets and liabilities acquired.
Goodwill is initially recorded at cost, and is subsequently stated at cost less any accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over the useful economic life of the asset. Where a reliable estimate of the useful life of goodwill cannot be made, the life is presumed not to exceed five years.

## Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Land and buildings | 10% straight line over life of the lease
Plant and machinery | 15% reducing balance
Motor vehicles | 25% reducing balance

## Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

## Finance leases and hire purchase contracts

Assets held under finance leases are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.
Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

## Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured on an undiscounted basis at the tax rates that would apply in the periods in which timing differences are expected to reverse, based on tax rates and laws enacted at the statement of financial position date.

## Operating leases

A lease is classified as an operating lease if it does not transfer substantially all the risks and rewards incidental to ownership. Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

## Supplier contributions

Contributions from suppliers relating to an asset are recognised in income systematically over the asset's expected useful life. If part of such a contribution is deferred it is recognised as deferred income rather than being deducted from the asset's carrying amount

## 4 Average number of employees

The average number of persons employed by the company during the year was
22
(2024:
22.00
).

## 5 Intangible assets

| Goodwill
--- | ---
| £
Cost |  |
At 1 May 2024 and 30 April 2025 | 15,000 |
Amortisation |  |
At 1 May 2024 and 30 April 2025 | 15,000 |
Carrying amount |  |
At 30 April 2025 | - |
At 30 April 2024 | - |

## 6 Tangible assets

| Land and buildings | Plant and machinery etc. | Total
--- | --- | --- | ---
| £ | £ | £
Cost |  |  |  |  |  |
At 1 May 2024 | 7,149 |  | 244,731 |  | 251,880 |
Additions | - |  | 6,526 |  | 6,526 |
At 30 April 2025 | 7,149 |  | 251,257 |  | 258,406 |
Depreciation |  |  |  |  |  |
At 1 May 2024 | 2,145 |  | 73,861 |  | 76,006 |
Charge | 715 |  | 28,720 |  | 29,435 |
At 30 April 2025 | 2,860 |  | 102,581 |  | 105,441 |
Carrying amount |  |  |  |  |  |
At 30 April 2025 | 4,289 |  | 148,676 |  | 152,965 |
At 30 April 2024 | 5,004 |  | 170,870 |  | 175,874 |

## 7 Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Trade debtors | 163,572 |  | 168,280 |
Other debtors | 105,998 |  | 143,127 |
| 269,570 |  | 311,407 |

## 8 Creditors: amounts falling due within one year

| 2025 | 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | 22,222 |  | 33,333 |
Trade creditors | 373,148 |  | 335,843 |
Taxation and social security | 82,897 |  | 109,550 |
Other creditors | 79,873 |  | 62,693 |
| 558,140 |  | 541,419 |

## 9 Creditors: amounts falling due after more than one year

| 2025 | 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | - |  | 22,222 |
Other creditors | 65,110 |  | 113,630 |
| 65,110 |  | 135,852 |

## 10 Operating leases

The company as lessee |  |  |  |
| 2025 | 2024
--- | --- | ---
| £ | £
Not later than 1 year | 109,167 |  | 109,167 |
Later than 1 year and not later than 5 years | 69,979 |  | 179,146 |
| 179,146 |  | 288,313 |