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Company Registration No. SC429633 (Scotland)
Pbm Property Refurbishment Ltd Unaudited accounts for the year ended 31 August 2025
Pbm Property Refurbishment Ltd Unaudited accounts Contents
Page
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Pbm Property Refurbishment Ltd Company Information for the year ended 31 August 2025
Directors
Andrzej Walczak Teresa Maria Walczak
Company Number
SC429633 (Scotland)
Registered Office
58 Arthur View Crescent Danderhall Dalkeith Midlothian EH22 1NQ Scotland
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Pbm Property Refurbishment Ltd Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
25,167 
44,132 
Current assets
Debtors
63,369 
37,979 
Cash at bank and in hand
24,738 
2,001 
88,107 
39,980 
Creditors: amounts falling due within one year
(48,138)
(15,386)
Net current assets
39,969 
24,594 
Total assets less current liabilities
65,136 
68,726 
Creditors: amounts falling due after more than one year
(17,296)
(27,148)
Net assets
47,840 
41,578 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
47,838 
41,576 
Shareholders' funds
47,840 
41,578 
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 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 22 May 2026 and were signed on its behalf by
Teresa Maria Walczak Director Company Registration No. SC429633
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Pbm Property Refurbishment Ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Pbm Property Refurbishment Ltd is a private company, limited by shares, registered in Scotland, registration number SC429633. The registered office is 58 Arthur View Crescent, Danderhall, Dalkeith, Midlothian, EH22 1NQ, Scotland.
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.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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:
Motor vehicles
25% Straight line
Computer equipment
25% Straight line
4
Tangible fixed assets
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2024
92,793 
1,718 
94,511 
Additions
5,502 
715 
6,217 
At 31 August 2025
98,295 
2,433 
100,728 
Depreciation
At 1 September 2024
49,520 
859 
50,379 
Charge for the year
24,574 
608 
25,182 
At 31 August 2025
74,094 
1,467 
75,561 
Net book value
At 31 August 2025
24,201 
966 
25,167 
At 31 August 2024
43,273 
859 
44,132 
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Pbm Property Refurbishment Ltd Notes to the Accounts for the year ended 31 August 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
- 
4,582 
Trade debtors
63,369 
20,912 
Other debtors
- 
12,485 
63,369 
37,979 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
6,000 
8,000 
VAT
25,482 
- 
Obligations under finance leases and hire purchase contracts
8,158 
5,287 
Trade creditors
6,868 
- 
Taxes and social security
(1,220)
- 
Other creditors
1,220 
- 
Loans from directors
1,630 
2,099 
48,138 
15,386 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
- 
6,000 
Obligations under finance leases and hire purchase contracts
17,296 
21,148 
17,296 
27,148 
8
Average number of employees
During the year the average number of employees was 4 (2024: 1).
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