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Registered number: 06987250
P & L Building Maintenance Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 August 2025
Lee Christian & Co Limited
Chartered Certified Accountants
Suite 222 Cuffley Point
Cuffley Place, Sopers Road
Cuffley
Hertfordshire
EN6 4RY
P & L Building Maintenance Ltd
Contents
Contents

| Page
--- | ---
Company Information | 1
Accountant's Report | 2
Abridged Statement of Financial Position | 3—4
Notes to the Abridged Financial Statements | 5—9

Page 1
P & L Building Maintenance Ltd
Company Information
For The Year Ended 31 August 2025
Company Information

Directors | Mr C Parsons
| Mr G E Lee
| Mrs L T Lee
| Mrs A Parsons
Secretary | Mrs A Parsons
Company Number | 06987250
Registered Office | C/O Lee Christian & Co Ltd
| Suite 222 Cuffley Point, Sopers Road
| Cuffley
| Hertfordshire
| EN6 4RY
Accountants | Lee Christian & Co Limited
| Chartered Certified Accountants
| Suite 222 Cuffley Point
| Cuffley Place, Sopers Road
| Cuffley
| Hertfordshire
| EN6 4RY

Page 1
Page 2
P & L Building Maintenance Ltd
Accountant's Report
For The Year Ended 31 August 2025
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of P & L Building Maintenance Ltd for the year ended 31 August 2025
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of P & L Building Maintenance Ltd which comprise the Income Statement, the Statement of Financial Position and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of P & L Building Maintenance Ltd , as a body, in accordance with our terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of P & L Building Maintenance Ltd and state those matters that we have agreed to state to the directors of P & L Building Maintenance Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than P & L Building Maintenance Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that P & L Building Maintenance Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of P & L Building Maintenance Ltd . You consider that P & L Building Maintenance Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of P & L Building Maintenance Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

14th May 2026

Lee Christian & Co Limited
Chartered Certified Accountants
Suite 222 Cuffley Point
Cuffley Place, Sopers Road
Cuffley
Hertfordshire
EN6 4RY
Page 2
Page 3
P & L Building Maintenance Ltd
Abridged Statement of Financial Position
As At 31 August 2025
Abridged Statement of Financial Position
Registered number: 06987250

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 7,428 |  | 9,904
|  |  | 7,428 |  | 9,904
CURRENT ASSETS
Stocks |  | 95,475 |  | 94,825 |
Debtors |  | 377,963 |  | 312,514 |
Cash at bank and in hand |  | - |  | 492 |
|  | 473,438 |  | 407,831 |
Creditors: Amounts Falling Due Within One Year |  | (219,199 ) |  | (287,926 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 254,239 |  | 119,905
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 261,667 |  | 129,809
Creditors: Amounts Falling Due After More Than One Year |  |  | (232,856 ) |  | (115,556 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,649 ) |  | (2,427 )
NET ASSETS |  |  | 27,162 |  | 11,826
CAPITAL AND RESERVES
Called up share capital | 5 |  | 200 |  | 200
Income Statement |  |  | 26,962 |  | 11,626
SHAREHOLDERS' FUNDS |  |  | 27,162 |  | 11,826

Page 3
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P & L Building Maintenance Ltd
Abridged Statement of Financial Position (continued)
As At 31 August 2025
For the year ending 31 August 2025 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
All of the company's members have consented to the preparation of an Abridged Income Statement and an Abridged Statement of Financial Position for the year end 31 August 2025 in accordance with section 444(2A) of the Companies Act 2006.
The financial statements were approved by the board of directors on 14 May 2026 and were signed on its behalf by:

Mr C Parsons Director | Mr G E Lee Director
14th May 2026

The notes on pages 5 to 9 form part of these financial statements.
Page 4
Page 5
P & L Building Maintenance Ltd
Notes to the Abridged Financial Statements
For The Year Ended 31 August 2025
Notes to the Abridged Financial Statements
1. General Information
P & L Building Maintenance Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06987250 . The registered office is C/O Lee Christian & Co Ltd, Suite 222 Cuffley Point, Sopers Road, Cuffley, Hertfordshire, EN6 4RY.
The presentation currency of the accounts is in Pound Sterling (£).
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
After reviewing the company’s forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
2.3. Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered stated net of discounts, other sales taxes and value added tax.
Turnover arises from an increase in the value of work performed on construction contracts and on the value of service provided during the year. Where the outcome of a long term contract can be estimated reliably and it is probable that the contract will be profitable, revenue and costs are recognised by reference to the stage of completion of the contract activity at the statement of financial position date. Stage of completion is assessed by reference to proportion of contract costs incurred for the work performed to date relative to the estimated total costs.
A variation is an instruction by the customer for a change in the scope of the work to be performed under the contract. Variations are included in contract revenue when it is probable that the customer will approve the variation and the related adjustment to the contract price can be measured reliably.
A claim is an amount that the contractors seeks to collect from the customer as reimbursement for costs whose inclusion in the contract price is disputed, and may arise from , for example, delays caused by the customer, errors in specification or design and disputed variations in contract work. Claims are included in contract revenue when negotiations with the customer have reached an advanced stage such that it is probable that the customer will accept the claim and the amount of the claim can be measured reliably.
When it is probable that total contract costs will exceed total contract revenue, the expected loss is recognised as an expense immediately.
Construction work in progress comprises the cost incurred on contracts plus an appropriate proportion of overheads and attributable profit. Profits is recognised on a percentage completion basis when the outcome of a contract or project can be reasonable foreseen, provision is made in full for estimated losses. Where the outcome of a contract cannot be reasonably foreseen, profit is taken on completion. Remedial provisions are made in full for any anticipated remediation work.
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P & L Building Maintenance Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 August 2025
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% on reducing balance
Fixtures & Fittings | 25% on reducing balance

The carrying values of tangible fixed assets are reviewed for impairment when events or changes in circumstances indicate that the carrying value may not be recoverable.
The gain or loss arising on the disposal of an asset is determined as the difference between the sales proceeds and the carrying amount of the asset and is recognised in the profit and loss account and included in the other operating income.
2.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts or finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to income statement as incurred.
2.6. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit and loss.
Impairment of non-financial assets
At each reporting date non-financial assets not carried at fair value, like plant, property and equipment are reviewed to determine whether there is an indication that an asset may be impaired. If there is an indication of possible impairment, the recoverable amount of any asset or group of related assets, which is the higher of value in use and the fair value less cost to sell, is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and an impairment loss is recognised immediately in profit or loss.
...CONTINUED
Page 6
Page 7
P & L Building Maintenance Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 August 2025
2.7. Financial Instruments - continued
Stocks are also assessed for impairment at each reporting date. The carrying amount of each item of stock, or group of similar items, is compared with its selling price less costs to complete and sell. If an item of stock or group of similar items is impaired, its carrying amount is reduced to selling price less costs to complete and sell, and an impairment loss is recognised immediately in profit or loss.
2.8. Taxation
Taxaion for the year comprises the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
2.10. Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
2.11. Creditors
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Page 7
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P & L Building Maintenance Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 August 2025
2.12. Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense in the period in which they are incurred.
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.
Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
2.13. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the income statement, directors report, and notes to the financial statements relating to the income statement.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 7)
7 7
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 September 2024 | 60,476
As at 31 August 2025 | 60,476
Depreciation
As at 1 September 2024 | 50,572
Provided during the period | 2,476
As at 31 August 2025 | 53,048
Net Book Value
As at 31 August 2025 | 7,428
As at 1 September 2024 | 9,904

5. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 200 |  | 200

During the year the following shares were issued for cash at par: 25 Ordinary A Shares of £1, 25 Ordinary B Shares of £1, 25 Ordinary C Shares of £1 and 25 Ordinary D Shares of £1.
Page 8
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P & L Building Maintenance Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 August 2025
6. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 12,470 |  | 831
Later than one year and not later than five years | 32,690 |  | -
| 45,160 |  | 831

Other Financial Commitments
At 31st August 2025 the company has a loan of £127,532 outstanding to Partnership Invoice Finance Ltd (2024 £95,490) which is secured by way of a floating charge over the assets of the company.
7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 September 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 August 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Craig Parsons | 42,144 | 67,595 | (10,768 ) | - | 98,972
Mr Graham Lee | 43,528 | 139,100 | (112,990 ) | - | 44,638

The above loans are unsecured and repayable on demand. Interest has been charged on these loans by the company at the average official rate of interest.
8. Liability Limitation Agreement With The Accountant
The company has entered into a liability limitation agreement with the accountants Lee Christian & Co Limited in respect of advice given and the preparation of any financial statements. The liability agreement strictly restricts the liability of Lee Christian & Co Limited solely to P & L Building Maintenance Ltd (the company) and further restricts the liability of Lee Christian & Co Limited to the company in accordance with the Lee Christian & Co Limited engagement letter and terms and conditions.
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