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Company Registration No. 14289838 (England and Wales)
P H James Developments Ltd Unaudited accounts for the period from 1 April 2024 to 30 April 2025
P H James Developments Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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P H James Developments Ltd Company Information for the period from 1 April 2024 to 30 April 2025
Director
Phillip Huw James
Secretary
Peter Mudd
Company Number
14289838 (England and Wales)
Registered Office
38 Water Street Carmarthen SA31 1RG Wales
Accountants
John Radford MAAT John Radford Services Ydfran Hafod Pencader Carmarthenshire SA39 9BS
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P H James Developments Ltd Statement of financial position as at 30 April 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
4,894
6,525
Current assets
Debtors
5
18,606
-
Cash at bank and in hand
(2,998)
36,685
15,608
36,685
Creditors: amounts falling due within one year
6
(10,490)
(21,698)
Net current assets
5,118
14,987
Net assets
10,012
21,512
Capital and reserves
Profit and loss account
10,012
21,512
Shareholders' funds
10,012
21,512
For the period ending 30 April 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 director acknowledges his 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 and authorised for issue on 25 March 2026 and were signed on its behalf by
Phillip Huw James Director Company Registration No. 14289838
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P H James Developments Ltd Notes to the Accounts for the period from 1 April 2024 to 30 April 2025
1
Statutory information
P H James Developments Ltd is a private company, limited by shares, registered in England and Wales, registration number 14289838. The registered office is 38 Water Street, Carmarthen, SA31 1RG, Wales.
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.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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:
Motor vehicles
255 of NBV
4
Tangible fixed assets
Motor vehicles
£
Cost or valuation
At cost
At 1 April 2024
8,700
At 30 April 2025
8,700
Depreciation
At 1 April 2024
2,175
Charge for the period
1,631
At 30 April 2025
3,806
Net book value
At 30 April 2025
4,894
At 31 March 2024
6,525
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
2,652
-
Other debtors
15,954
-
18,606
-
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P H James Developments Ltd Notes to the Accounts for the period from 1 April 2024 to 30 April 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
8,236
2,911
Trade creditors
2,254
2,938
Taxes and social security
-
5,287
Loans from directors
-
10,562
10,490
21,698
7
Average number of employees
During the period the average number of employees was 0 (2024: 0).
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