2024-04-01 2025-03-31 false Capium Accounts Production 1.1 09952287 2024-04-01 2025-03-31 09952287 bus:AbridgedAccounts 2024-04-01 2025-03-31 09952287 bus:FRS102 2024-04-01 2025-03-31 09952287 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 09952287 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 09952287 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09952287 2024-04-01 2025-03-31 09952287 2025-03-31 09952287 bus:RegisteredOffice 2024-04-01 2025-03-31 09952287 core:WithinOneYear 2025-03-31 09952287 core:AfterOneYear 2025-03-31 09952287 1 2024-04-01 2025-03-31 09952287 bus:Director1 2024-04-01 2025-03-31 09952287 bus:Director1 2025-03-31 09952287 bus:Director1 2023-04-01 2024-03-31 09952287 2023-04-01 09952287 bus:LeadAgentIfApplicable 2024-04-01 2025-03-31 09952287 2023-04-01 2024-03-31 09952287 2024-03-31 09952287 core:WithinOneYear 2024-03-31 09952287 core:AfterOneYear 2024-03-31 09952287 bus:EntityAccountantsOrAuditors 2023-04-01 2024-03-31 09952287 bus:OrdinaryShareClass1 2024-04-01 2025-03-31 09952287 bus:OrdinaryShareClass1 2025-03-31 09952287 bus:OrdinaryShareClass1 2023-04-01 2024-03-31 09952287 bus:OrdinaryShareClass1 2024-03-31 09952287 core:PlantMachinery 2024-04-01 2025-03-31 09952287 core:PlantMachinery 2025-03-31 09952287 core:PlantMachinery 2024-03-31 09952287 core:MotorCars 2024-04-01 2025-03-31 09952287 core:MotorCars 2025-03-31 09952287 core:MotorCars 2024-03-31 09952287 core:FurnitureFittings 2024-04-01 2025-03-31 09952287 core:FurnitureFittings 2025-03-31 09952287 core:FurnitureFittings 2024-03-31 09952287 core:ComputerEquipment 2024-04-01 2025-03-31 09952287 core:ComputerEquipment 2025-03-31 09952287 core:ComputerEquipment 2024-03-31 09952287 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-03-31 09952287 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-03-31 09952287 core:CostValuation core:Non-currentFinancialInstruments 2025-03-31 09952287 core:CostValuation core:Non-currentFinancialInstruments 2024-03-31 09952287 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-03-31 09952287 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-03-31 09952287 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-03-31 09952287 core:Non-currentFinancialInstruments 2025-03-31 09952287 core:Non-currentFinancialInstruments 2024-03-31 09952287 core:ShareCapital 2025-03-31 09952287 core:ShareCapital 2024-03-31 09952287 core:RetainedEarningsAccumulatedLosses 2025-03-31 09952287 core:RetainedEarningsAccumulatedLosses 2024-03-31 09952287 dpl:Item1 2024-04-01 09952287 dpl:Item1 2025-03-31 09952287 dpl:Item1 2023-04-01 09952287 dpl:Item1 2024-03-31 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: 09952287
England and Wales
PVS GROUP LTD
Abridged Accounts
Period of accounts Start date: 01 April 2024 End date: 31 March 2025

PVS Group Ltd Contents Page For the year ended 31 March 2025
Statement of financial position | 1
Notes to the financial statements | 2

PVS Group Ltd Statement of Financial Position As at 31 March 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 375,651 |  | 423,429
|  | 375,651 |  | 423,429
Current assets |  |  |
Stocks |  | 347,566 |  | 321,316
Debtors: amounts falling due within one year |  | 1,400,683 |  | 987,973
Cash at bank and in hand |  | 37,415 |  | 179,355
|  | 1,785,664 |  | 1,488,644
Creditors: amount falling due within one year |  | (1,229,404) |  | (1,040,989)
Net current assets |  | 556,260 |  | 447,655
Total assets less current liabilities |  | 931,911 |  | 871,084
Creditors: amount falling due after more than one year |  | (11,664) |  | (21,664)
Provisions for liabilities |  | (4,534) |  | (3,241)
Net assets |  | 915,713 |  | 846,179
Capital and reserves |  |  |
Called up share capital | 4 | 100 |  | 100
Profit and loss account |  | 915,613 |  | 846,079
Shareholders' funds |  | 915,713 |  | 846,179
For the year ended 31 March 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 accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 21 October 2025 and were signed on its behalf by:
------------------------------- Karen Greenwood Director
1

PVS Group Ltd Notes to the Abridged Financial Statements For the year ended 31 March 2025
General Information PVS Group Ltd is a private company, limited by shares, registered in England and Wales, registration number 09952287, registration address C/O Burton Varley Ltd, Suite 3, 2nd Floor, Didsbury House, 748 - 754 Wilmslow Road, Manchester, M20 2DW. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 20% Reducing Balance
Motor Vehicles | 10% Reducing Balance
Fixtures and Fittings | 20% Reducing Balance
Computer Equipment | 33% Straight Line
Assets on finance lease and hire purchase Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives. Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods. Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 8 (2024 : 7).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
At 01 April 2024 | 109,075 |  | 567,359 |  | 109,469 |  | 7,415 |  | 793,318
Additions | - |  | - |  | 1,568 |  | 563 |  | 2,131
Disposals | - |  | - |  | - |  | - |  | -
At 31 March 2025 | 109,075 |  | 567,359 |  | 111,037 |  | 7,978 |  | 795,449
Depreciation
At 01 April 2024 | 73,812 |  | 226,157 |  | 65,696 |  | 4,224 |  | 369,889
Charge for year | 7,053 |  | 34,120 |  | 6,625 |  | 2,111 |  | 49,909
On disposals | - |  | - |  | - |  | - |  | -
At 31 March 2025 | 80,865 |  | 260,277 |  | 72,321 |  | 6,335 |  | 419,798
Net book values
Closing balance as at 31 March 2025 | 28,210 |  | 307,082 |  | 38,716 |  | 1,643 |  | 375,651
Opening balance as at 01 April 2024 | 35,263 |  | 341,202 |  | 43,773 |  | 3,191 |  | 423,429
4. | Share Capital Authorised 100 Class A shares of £1.00 each
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Class A shares of £1.00 each | 100 |  | 100
| 100 |  | 100
2