REGISTERED NUMBER: 06988461 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

Pbb Engineering Services Limited

Page

Statement of Financial Position

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

-

-

Property, plant and equipment

5

5,941

7,492

5,941

7,492

CURRENT ASSETS

Debtors

6

26,118

24,391

Cash at bank

10,012

9,385

36,130

33,776

CREDITORS

Amounts falling due within one year

7

41,112

39,913

NET CURRENT LIABILITIES

(4,982

)

(6,137

)

TOTAL ASSETS LESS CURRENT LIABILITIES

959

1,355

CREDITORS

Amounts falling due after more than one year

8

-

1,259

NET ASSETS

959

96

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

957

94

SHAREHOLDERS' FUNDS

959

96

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 26 November 2025 and were signed by:

Mr Paul Bradley - Director

1.	STATUTORY INFORMATION

Pbb Engineering Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

06988461

Registered office:

4 Woodbastick Road,

Sydenham,

London

SE26 5LQ

The presentation currency of the financial statements is the Pound Sterling (£).

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

Revenue 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 0, is being amortised evenly over its estimated useful life of five 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.

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

10,000

AMORTISATION

At 1 September 2024

and 31 August 2025

10,000

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

-

5.	PROPERTY, PLANT AND EQUIPMENT

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 September 2024

9,989

1,000

10,989

Additions

-

480

480

At 31 August 2025

9,989

1,480

11,469

DEPRECIATION

At 1 September 2024

2,497

1,000

3,497

Charge for year

1,873

158

2,031

At 31 August 2025

4,370

1,158

5,528

NET BOOK VALUE

At 31 August 2025

5,619

322

5,941

At 31 August 2024

7,492

-

7,492

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

-

17,400

Other debtors

26,118

6,991

26,118

24,391

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Hire purchase contracts

1,662

2,897

Taxation and social security

37,050

34,616

Other creditors

2,400

2,400

41,112

39,913

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Hire purchase contracts

-

1,259