Registration number: 12247440

Plutos Structural Engineering Consultants Limited

(Registration number: 12247440)

Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	3	3,090	857
Current assets
Debtors	4	15,829	18,992
Cash at bank and in hand		294,313	254,059
		310,142	273,051
Creditors: Amounts falling due within one year	5	(49,060)	(54,091)
Net current assets		261,082	218,960
Net assets		264,172	219,817
Capital and reserves
Called up share capital		100	100
Retained earnings		264,072	219,717
Shareholders' funds		264,172	219,817

For the financial year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Directors' Report and the Profit and Loss Account has been taken.

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities, were approved and authorised for issue by the Board on 8 May 2026 and signed on its behalf by:
 

.........................................

R S Peck

Director

Plutos Structural Engineering Consultants Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1	Accounting policies

Statutory information

Plutos Structural Engineering Consultants Limited is a private company, limited by shares, domiciled in England and Wales, company number 12247440. The registered office is at Pegasus House, 463a Glossop Road, Sheffield, S10 2QD.

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The presentation currency is United Kingdom pounds sterling, which is the functional currency of the company. The financial statements are those of an individual entity.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Plutos Structural Engineering Consultants Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025 (continued)

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

3	Tangible assets

	Office equipment £
Cost or valuation
At 1 November 2024	857
Additions	2,879
At 31 October 2025	3,736
Depreciation
Charge for the year	646
At 31 October 2025	646
Carrying amount
At 31 October 2025	3,090
At 31 October 2024	857

4

Debtors

	2025 £	2024 £
Trade debtors	15,829	18,992
	15,829	18,992

5

Creditors

	2025 £	2024 £
Due within one year
Taxation and social security	46,760	51,902
Accruals and deferred income	2,300	2,189
	49,060	54,091