REGISTERED NUMBER: 03818805 (England and Wales)

Financial Statements

for the Year Ended 31 August 2025

for

PK Contractors Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P K Cannings

G E Cannings

REGISTERED OFFICE:

23 Springfield Road

Rowde

Devizes

Wiltshire

SN10 2NX

REGISTERED NUMBER:

03818805 (England and Wales)

ACCOUNTANTS:

Mander Duffill

Chartered Accountants

The Old Post Office

41-43 Market Place

Chippenham

Wiltshire

SN15 3HR

FIXED ASSETS

Tangible assets

4

81,799

80,277

CURRENT ASSETS

Stocks

12,600

12,475

Debtors

5

219,267

230,510

Cash at bank

89,359

82,562

321,226

325,547

CREDITORS

Amounts falling due within one year

6

204,333

182,522

NET CURRENT ASSETS

116,893

143,025

TOTAL ASSETS LESS CURRENT LIABILITIES

198,692

223,302

CREDITORS

Amounts falling due after more than one year

7

(3,500

)

(9,500

)

PROVISIONS FOR LIABILITIES

(10,241

)

(9,551

)

NET ASSETS

184,951

204,251

CAPITAL AND RESERVES

Called up share capital

382

382

Retained earnings

184,569

203,869

SHAREHOLDERS' FUNDS

184,951

204,251

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 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 28 May 2026 and were signed on its behalf by:

P K Cannings - Director

1.	STATUTORY INFORMATION

PK Contractors 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.

Land and buildings

-

2% on cost

Plant and machinery etc

-

25% on reducing balance and 25% on cost

Stocks

Stocks have been valued at the lower of cost and estimated selling price less costs to sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacture or completion.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 September 2024

61,868

224,155

286,023

Additions

-

35,541

35,541

Disposals

-

(33,995

)

(33,995

)

At 31 August 2025

61,868

225,701

287,569

DEPRECIATION

At 1 September 2024

19,794

185,952

205,746

Charge for year

1,237

13,660

14,897

Eliminated on disposal

-

(14,873

)

(14,873

)

At 31 August 2025

21,031

184,739

205,770

NET BOOK VALUE

At 31 August 2025

40,837

40,962

81,799

At 31 August 2024

42,074

38,203

80,277

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Other debtors

219,267

230,510

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

177,231

142,080

Other creditors

27,102

40,442

204,333

182,522

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Other creditors

3,500

9,500