Company registration number 04726184 (England and Wales)
P.C.E. INSTALLATIONS (HOLDINGS) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
P.C.E. INSTALLATIONS (HOLDINGS) LIMITED
COMPANY INFORMATION
Director
Mr P A Johnson
Company number
04726184
Registered office
27 Church Road
Stretton
Burton on Trent
Staffordshire
DE13 0HD
Accountants
Ormerod Rutter Limited
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
Bankers
Virgin Money
30 St Vincent Place
Glasgow
G1 2HL
P.C.E. INSTALLATIONS (HOLDINGS) LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 7
P.C.E. INSTALLATIONS (HOLDINGS) LIMITED
ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF P.C.E. INSTALLATIONS (HOLDINGS) LIMITED FOR THE YEAR ENDED 31 OCTOBER 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of P.C.E. Installations (Holdings) Limited for the year ended 31 October 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of P.C.E. Installations (Holdings) Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of P.C.E. Installations (Holdings) Limited and state those matters that we have agreed to state to the b oard of d irectors of P.C.E. Installations (Holdings) Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than P.C.E. Installations (Holdings) Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that P.C.E. Installations (Holdings) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of P.C.E. Installations (Holdings) Limited. You consider that P.C.E. Installations (Holdings) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of P.C.E. Installations (Holdings) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Ormerod Rutter Limited
23 January 2026
Chartered Accountants
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
P.C.E. INSTALLATIONS (HOLDINGS) LIMITED
BALANCE SHEET
AS AT
31 OCTOBER 2025
31 October 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
11,380
5,304
Investment property
5
2,282,347
2,282,347
2,293,727
2,287,651
Current assets
Debtors
6
11,231
12,075
Cash at bank and in hand
122,808
110,087
134,039
122,162
Creditors: amounts falling due within one year
7
(56,710)
(54,330)
Net current assets
77,329
67,832
Total assets less current liabilities
2,371,056
2,355,483
Provisions for liabilities
8
(120,062)
(116,334)
Net assets
2,250,994
2,239,149
Capital and reserves
Called up share capital
9
310
310
Other reserves
14,858
14,858
Profit and loss reserves
2,235,826
2,223,981
Total equity
2,250,994
2,239,149

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

P.C.E. INSTALLATIONS (HOLDINGS) LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 OCTOBER 2025
31 October 2025
- 3 -
The financial statements were approved and signed by the director and authorised for issue on 23 January 2026
Mr P A Johnson
Director
Company registration number 04726184 (England and Wales)
P.C.E. INSTALLATIONS (HOLDINGS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 4 -
1
Accounting policies
Company information

P.C.E. Installations (Holdings) Limited is a private company limited by shares incorporated in England and Wales. The registered office is 27 Church Road, Stretton, Burton on Trent, Staffordshire, DE13 0HD.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for rents pro vided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account any lease premiums or rent free periods, which are recognised on a straight line basis over the lease term.

Revenue from the provision of property rental is recognised by reference to the period of its occupancy and where the amount of rent can be measured reliably.

1.3
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and has been fully amortised on a systematic basis over its expected life.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
20% on cost
Computer equipment
33% on cost
Motor vehicles
25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. The surplus or deficit on revaluation is recognised in profit or loss.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

P.C.E. INSTALLATIONS (HOLDINGS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 5 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.7
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
P.C.E. INSTALLATIONS (HOLDINGS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 6 -
3
Intangible fixed assets
Goodwill
£
Cost
At 1 November 2024 and 31 October 2025
28,000
Amortisation and impairment
At 1 November 2024 and 31 October 2025
28,000
Carrying amount
At 31 October 2025
-
0
At 31 October 2024
-
0
4
Tangible fixed assets
Fixtures and fittings
Computer equipment
Motor vehicles
Total
£
£
£
£
Cost
At 1 November 2024
25,871
1,526
10,995
38,392
Additions
-
0
-
0
14,900
14,900
Disposals
-
0
-
0
(10,995)
(10,995)
At 31 October 2025
25,871
1,526
14,900
42,297
Depreciation and impairment
At 1 November 2024
21,899
813
10,376
33,088
Depreciation charged in the year
3,972
508
3,725
8,205
Eliminated in respect of disposals
-
0
-
0
(10,376)
(10,376)
At 31 October 2025
25,871
1,321
3,725
30,917
Carrying amount
At 31 October 2025
-
0
205
11,175
11,380
At 31 October 2024
3,972
713
619
5,304
5
Investment property
2025
£
Fair value
At 1 November 2024 and 31 October 2025
2,282,347

The directors have assessed the market value of the properties and consider that there has been no significant change in the marker value at the year end.

P.C.E. INSTALLATIONS (HOLDINGS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 7 -
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
11,231
12,075
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
467
1,906
Taxation and social security
6,307
2,361
Other creditors
49,936
50,063
56,710
54,330
8
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
120,062
116,334
9
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A of £1 each
200
200
200
200
Ordinary B of £1 each
110
110
110
110
310
310
310
310
10
Ultimate controlling party

The ultimate controlling party is Mr P A Johnson.

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