1-4-2025 31-3-2026 31-3-2026 No description of principal activity IRIS Elements Accounts Production 26.4 false 2 2 The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2026.The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.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 Profit and loss account has not been delivered to the Registrar.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 historic cost convention.Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.iso4217:GBP iso4217:USD iso4217:EUR iso4217:JPY iso4217:CHF iso4217:AED xbrli:shares xbrli:pure 13044912 2025-04-01 13044912 2026-03-31 13044912 2025-04-01 2026-03-31 13044912 2024-04-01 13044912 2024-04-01 2025-03-31 13044912 2025-03-31 13044912 ns14:PoundSterling 2025-04-01 2026-03-31 13044912 ns10:FilletedAccounts 2025-04-01 2026-03-31 13044912 ns10:SmallEntities 2025-04-01 2026-03-31 13044912 ns10:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 13044912 ns10:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 13044912 ns10:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 13044912 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-03-31 13044912 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 13044912 ns5:ShareCapital 2026-03-31 13044912 ns5:ShareCapital 2025-03-31 13044912 ns5:RetainedEarningsAccumulatedLosses 2026-03-31 13044912 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 13044912 ns10:Director1 2025-04-01 2026-03-31 13044912 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-03-31 13044912 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 13044912 ns5:WithinOneYear 2026-03-31 13044912 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 13044912 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-03-31 13044912 ns5:CurrentFinancialInstruments ns5:WithinOneYear 2025-03-31 13044912 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-03-31 13044912 ns5:CurrentFinancialInstruments ns5:WithinOneYear 2025-03-31 13044912 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-03-31 13044912 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 13044912 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-03-31 13044912 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 13044912 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-03-31 13044912 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31

| Company registration number: | 13044912
| Annual report and unaudited financial statements
| for the year ended 31 March 2026
| for
| PBH CONSTRUCTION LTD
| Pages for filing with the Registrar

| Company registration number: | 13044912
| PBH CONSTRUCTION LTD
| Balance sheet
| as at 31 March 2026
|  |  | 2026 |  | 2025
|  | Note |  | £ |  | £ |  | £ |  | £
| Fixed assets |  |  |  |  |  |  |  |  |
| Tangible assets | 4 |  | 5,917 |  |  |  | 11,649 |  |
|  |  |  |  |  | 5,917 |  |  |  | 11,649
| Current assets |  |  |  |  |  |  |  |  |
| Debtors | 5 |  | 802 |  |  |  | 1,085 |  |
| Cash at bank and in hand |  |  | 59,655 |  |  |  | 44,833 |  |
|  |  |  |  |  | 60,457 |  |  |  | 45,918
| Creditors: amounts falling due within one year | 6 |  |  |  | (35,990) |  |  |  | (40,577)
| Net current assets |  |  |  |  | 24,467 |  |  |  | 5,341
| Total assets less current liabilities |  |  |  |  | 30,384 |  |  |  | 16,990
| NET ASSETS |  |  |  |  | 30,384 |  |  |  | 16,990
| Capital and reserves |  |  |  |  |  |  |  |  |
| Called up share capital |  |  |  |  | 100 |  |  |  | 100
| Profit and loss account |  |  |  |  | 30,284 |  |  |  | 16,890
| TOTAL EQUITY |  |  |  |  | 30,384 |  |  |  | 16,990
| The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2026.
| The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
| The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
| 1

| Company registration number: | 13044912
| PBH CONSTRUCTION LTD
| Balance sheet - continued
| as at 31 March 2026
| 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 Profit and loss account has not been delivered to the Registrar.
| Signed by:
| Mr P Harris, Director |  |
| 5 May 2026 |  |
| 2

| PBH CONSTRUCTION LTD
| Notes to the financial statements
| for the year ended 31 March 2026
| 1 | Company information
|  | PBH CONSTRUCTION LTD is a private company registered in England and Wales. Its registered number is 13044912. The company is limited by shares. Its registered office is 34 Radway Road, Upper Shirley, Southampton, Hampshire, SO15 7PJ.
| 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 historic cost convention.
|  | Going concern
|  | In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
|  | The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
|  | 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
|  | Plant and machinery etc.:
|  | Plant and machinery | - | 20% straight line
|  | Motor Vehicles | - | 20% straight line
|  | Taxation
|  | Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
|  | Current 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.
| 3

| PBH CONSTRUCTION LTD
| Notes to the financial statements - continued
| for the year ended 31 March 2026
| 2 | Accounting policies - continued
|  | Hire purchase and leasing commitments
|  | Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.
|  | The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.
|  | Retirement benefits
|  | The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.
| 3 | Average number of employees
|  | During the year the average number of employees was 2 (2025 - 2).
| 4 | Tangible fixed assets
|  |  |  |  |  |  | Plant and machinery etc.
|  |  |  |  |  |  | £
|  | Cost |  |  |  |  |
|  | At 1 April 2025 |  |  |  |  | 28,676
|  | At 31 March 2026 |  |  |  |  | 28,676
|  | Depreciation
|  | At 1 April 2025 |  |  |  |  | 17,027
|  | Charge for year |  |  |  |  | 5,732
|  | At 31 March 2026 |  |  |  |  | 22,759
|  | Net book value
|  | At 31 March 2026 |  |  |  |  | 5,917
|  | At 31 March 2025 |  |  |  |  | 11,649
| 5 | Debtors
|  |  | 2026 |  | 2025
|  |  | £ |  | £
|  | Taxation | 802 |  | 1,085
| 4

| PBH CONSTRUCTION LTD
| Notes to the financial statements - continued
| for the year ended 31 March 2026
| 6 | Creditors: amounts falling due within one year
|  |  | 2026 |  | 2025
|  |  | £ |  | £
|  | Hire purchase and finance leases | 9,465 |  | 14,872
|  | Amounts owed to directors | 4,529 |  | 3,289
|  | Taxation | 19,815 |  | 19,496
|  | Social security and other tax | 176 |  | 1,044
|  | Accruals and deferred income | 2,005 |  | 1,876
|  |  | 35,990 |  | 40,577
| 5