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.
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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
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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.
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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
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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
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