REGISTERED NUMBER: 09217553 (England and Wales)

PREFABRICATED SOLUTIONS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr G S Lawton

Mr A Ormond

Mr O Brooks

REGISTERED OFFICE:

Unit 20

Norquest Industrial Park

Birstall

Batley

WF17 9NE

REGISTERED NUMBER:

09217553 (England and Wales)

ACCOUNTANTS:

KTC

Chartered Certified Accountants

80 West View

Barlby Road

Selby

North Yorkshire

YO8 5BD

FIXED ASSETS

Tangible assets

4

349,052

254,331

CURRENT ASSETS

Stocks

188,032

16,997

Debtors

5

932,416

894,053

Cash at bank

1,525,760

814,622

2,646,208

1,725,672

CREDITORS

Amounts falling due within one year

6

1,327,523

986,905

NET CURRENT ASSETS

1,318,685

738,767

TOTAL ASSETS LESS CURRENT LIABILITIES

1,667,737

993,098

CREDITORS

Amounts falling due after more than one year

7

(49,788

)

(134,947

)

PROVISIONS FOR LIABILITIES

(73,264

)

(58,583

)

NET ASSETS

1,544,685

799,568

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

1,544,485

799,368

1,544,685

799,568

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 8 May 2026 and were signed on its behalf by:

Mr A Ormond - Director

1.	STATUTORY INFORMATION

Prefabricated Solutions Limited 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.

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.

Short leasehold

-

in accordance with the property

Plant and machinery

-

10% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

25% on cost

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 26 (2025 - 22 ) .

4.	TANGIBLE FIXED ASSETS

Short

Plant and

Motor

Computer

leasehold

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 February 2025

35,224

191,010

112,226

13,113

351,573

Additions

149,530

22,323

-

3,570

175,423

Disposals

(17,503

)

(38,116

)

-

-

(55,619

)

At 31 January 2026

167,251

175,217

112,226

16,683

471,377

DEPRECIATION

At 1 February 2025

17,503

40,587

34,226

4,926

97,242

Charge for year

22,300

18,564

19,500

3,898

64,262

Eliminated on disposal

(17,503

)

(21,676

)

-

-

(39,179

)

At 31 January 2026

22,300

37,475

53,726

8,824

122,325

NET BOOK VALUE

At 31 January 2026

144,951

137,742

58,500

7,859

349,052

At 31 January 2025

17,721

150,423

78,000

8,187

254,331

The net book value of tangible fixed assets includes £ 72,033 (2025 - £ 78,000 ) in respect of assets held under hire purchase contracts.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

687,725

863,017

Other debtors

244,691

31,036

932,416

894,053

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

26,060

38,182

Hire purchase contracts

16,226

12,437

Trade creditors

767,650

304,627

Taxation and social security

457,530

342,365

Other creditors

60,057

289,294

1,327,523

986,905

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

6,666

32,727

Hire purchase contracts

43,122

46,063

Other creditors

-

56,157

49,788

134,947

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

32,726

70,909

Hire purchase contracts

59,348

58,500

92,074

129,409

9.	OTHER FINANCIAL COMMITMENTS

At 31 January 2026, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £1,386,978 (2025 - £1,150).