Ponting Building Contractors Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 04135775 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Ponting Building Contractors Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P Ponting

Mrs K A Ponting

SECRETARY:

P Ponting

REGISTERED OFFICE:

Bramble Edge

Cam

Dursley

Gloucestershire

GL11 5HP

REGISTERED NUMBER:

04135775 (England and Wales)

ACCOUNTANTS:

Dolman's Chartered Accountants

The Mews

Hounds Road

Chipping Sodbury

Bristol

BS37 6EE

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

9,306

12,663

9,306

12,663

CURRENT ASSETS

Stocks

19,833

-

Debtors

6

32,378

57,609

52,211

57,609

CREDITORS

Amounts falling due within one year

7

15,996

27,666

NET CURRENT ASSETS

36,215

29,943

TOTAL ASSETS LESS CURRENT
LIABILITIES

45,521

42,606

PROVISIONS FOR LIABILITIES

1,769

2,407

NET ASSETS

43,752

40,199

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

43,750

40,197

SHAREHOLDERS' FUNDS

43,752

40,199

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 11 May 2026 and were signed on its behalf by:

P Ponting - Director

1.	STATUTORY INFORMATION

Ponting Building Contractors Ltd 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance and 25% on cost

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 3 (2025 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2025

and 31 January 2026

6,000

AMORTISATION

At 1 February 2025

and 31 January 2026

6,000

NET BOOK VALUE

At 31 January 2026

-

At 31 January 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

and 31 January 2026

50,024

DEPRECIATION

At 1 February 2025

37,361

Charge for year

3,357

At 31 January 2026

40,718

NET BOOK VALUE

At 31 January 2026

9,306

At 31 January 2025

12,663

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

10,770

29,727

Other debtors

21,608

27,882

32,378

57,609

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Bank loans and overdrafts

5,605

16,246

Tax

6,427

7,659

Social security and other taxes

2,147

2,179

Other creditors

423

265

Directors' current accounts

94

17

Accrued expenses

1,300

15,996

27,666

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 January 2026 and 31 January 2025:

2026

2025

£

P Ponting and Mrs K A Ponting

Balance outstanding at start of year

17

1,100

Amounts advanced

77

8,319

Amounts repaid

-

(9,402

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

94

17

The loan is repayable on demand