Company Registration No. 13623789 (England and Wales)
PBS Accounting Limited
Unaudited accounts
for the period from 1 October 2024 to 31 March 2026
PBS Accounting Limited
Unaudited accounts
Contents
PBS Accounting Limited
Company Information
for the period from 1 October 2024 to 31 March 2026
Directors
Michele Hunter
Alison Glover
Company Number
13623789 (England and Wales)
Registered Office
11 Longmeadow Close
Plymouth
Devon
PL7 4JG
England
Accountants
PBS Accounting Limited
11 Longmeadow Close
Plympton
Plymouth
Devon
PL7 4JG
PBS Accounting Limited
Statement of financial position
as at 31 March 2026
Intangible assets
1,230
4,920
Cash at bank and in hand
24,039
25,938
Creditors: amounts falling due within one year
(40,389)
(48,511)
Net current liabilities
(1,540)
(6,243)
Total assets less current liabilities
74
312
Provisions for liabilities
Called up share capital
1
1
For the period ending 31 March 2026 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 directors acknowledge their 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 of Directors and authorised for issue on 8 May 2026 and were signed on its behalf by
Michele Hunter
Director
Company Registration No. 13623789
PBS Accounting Limited
Notes to the Accounts
for the period from 1 October 2024 to 31 March 2026
PBS Accounting Limited is a private company, limited by shares, registered in England and Wales, registration number 13623789. The registered office is 11 Longmeadow Close, Plymouth, Devon, PL7 4JG, England.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Fixtures & fittings
20% Straight Line
Computer equipment
25% Reducing Balance
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Amortised over 5 years
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
PBS Accounting Limited
Notes to the Accounts
for the period from 1 October 2024 to 31 March 2026
4
Intangible fixed assets
Goodwill
Charge for the period
3,690
At 30 September 2024
4,920
5
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 October 2024
1,858
3,136
4,994
Disposals
(1,665)
(1,609)
(3,274)
At 31 March 2026
193
2,034
2,227
At 1 October 2024
1,198
2,161
3,359
Charge for the period
54
596
650
On disposals
(1,059)
(1,107)
(2,166)
At 31 March 2026
193
1,650
1,843
At 31 March 2026
-
384
384
At 30 September 2024
660
975
1,635
Amounts falling due within one year
Trade debtors
12,991
15,491
Accrued income and prepayments
1,819
839
PBS Accounting Limited
Notes to the Accounts
for the period from 1 October 2024 to 31 March 2026
7
Creditors: amounts falling due within one year
2026
2024
Taxes and social security
15,928
9,488
Loans from directors
18,252
33,342
Allotted, called up and fully paid:
7 Ordinary A shares of £0.10 each
0.70
0.70
3 Ordinary B shares of £0.10 each
0.30
0.30
9
Average number of employees
During the period the average number of employees was 2 (2024: 2).