REGISTERED NUMBER: 04484161 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

P A SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P Sampson

A Cole

SECRETARY:

A Cole

REGISTERED OFFICE:

Unit E1

Springhead Enterprise Park

Springhead Road

Northfleet

Kent

DA11 8HH

REGISTERED NUMBER:

04484161 (England and Wales)

ACCOUNTANTS:

Sargeant Partnership Limited

Chartered Accountants

5 White Oak Square

London Road

Swanley

Kent

BR8 7AG

FIXED ASSETS

Tangible assets

4

15,195

17,812

CURRENT ASSETS

Stocks

20,000

20,000

Debtors

5

89,369

175,856

Cash at bank

191,760

306,348

301,129

502,204

CREDITORS

Amounts falling due within one year

6

136,385

185,905

NET CURRENT ASSETS

164,744

316,299

TOTAL ASSETS LESS CURRENT LIABILITIES

179,939

334,111

CREDITORS

Amounts falling due after more than one year

7

-

(9,263

)

PROVISIONS FOR LIABILITIES

(3,798

)

(4,453

)

NET ASSETS

176,141

320,395

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

9

176,139

320,393

SHAREHOLDERS' FUNDS

176,141

320,395

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 27 April 2026 and were signed on its behalf by:

P Sampson - Director

1.	STATUTORY INFORMATION

P A Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

not provided

Fixtures and fittings

-

25% per annum on reducing balance

Motor vehicles

-

25% per annum on reducing balance

Computer equipment

-

25% per annum on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Motor

Computer

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 August 2024

3,606

1,280

21,495

13,404

39,785

Additions

-

-

-

3,577

3,577

Disposals

-

(562

)

-

(10,131

)

(10,693

)

At 31 July 2025

3,606

718

21,495

6,850

32,669

DEPRECIATION

At 1 August 2024

3,606

799

7,593

9,975

21,973

Charge for year

-

120

3,475

1,143

4,738

Eliminated on disposal

-

(497

)

-

(8,740

)

(9,237

)

At 31 July 2025

3,606

422

11,068

2,378

17,474

NET BOOK VALUE

At 31 July 2025

-

296

10,427

4,472

15,195

At 31 July 2024

-

481

13,902

3,429

17,812

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

81,371

142,974

Other debtors

7,998

32,882

89,369

175,856

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

9,644

10,648

Trade creditors

68,282

71,382

Taxation and social security

51,873

96,892

Other creditors

6,586

6,983

136,385

185,905

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

9,263

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2

9.

RESERVES

Retained

earnings

£

At 1 August 2024

320,393

Profit for the year

81,746

Dividends

(226,000

)

At 31 July 2025

176,139

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

As at the Balance Sheet date the company owed A Cole £1,449 (2024: £764) and the company owed £671 (2024: P Sampson owed the company £24,934)

During the year dividends of £226,000 were paid to the directors.

11.	ULTIMATE CONTROLLING PARTY