REGISTERED NUMBER: 08715256 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

PRBS Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

502,161

577,953

CURRENT ASSETS

Debtors

5

157,849

222,757

Cash at bank

64,602

45,834

222,451

268,591

CREDITORS

Amounts falling due within one year

6

458,165

504,719

NET CURRENT LIABILITIES

(235,714

)

(236,128

)

TOTAL ASSETS LESS CURRENT LIABILITIES

266,447

341,825

CREDITORS

Amounts falling due after more than one year

7

(17,031

)

(46,720

)

PROVISIONS FOR LIABILITIES

(51,092

)

(59,385

)

NET ASSETS

198,324

235,720

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

198,224

235,620

SHAREHOLDERS' FUNDS

198,324

235,720

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 June 2026 and were signed on its behalf by:

G W Pierce - Director

1.	STATUTORY INFORMATION

PRBS 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:

08715256

Registered office:

Grovebury Garage

Firbank Way

Leighton Buzzard

LU7 4YP

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.

Plant and machinery etc

-

20% on reducing balance and 10% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 15 (2025 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

953,124

Disposals

(451

)

At 31 March 2026

952,673

DEPRECIATION

At 1 April 2025

375,172

Charge for year

75,618

Eliminated on disposal

(278

)

At 31 March 2026

450,512

NET BOOK VALUE

At 31 March 2026

502,161

At 31 March 2025

577,952

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 April 2025

413,799

Transfer to ownership

(161,005

)

At 31 March 2026

252,794

DEPRECIATION

At 1 April 2025

116,656

Charge for year

26,824

Transfer to ownership

(67,500

)

At 31 March 2026

75,980

NET BOOK VALUE

At 31 March 2026

176,814

At 31 March 2025

297,143

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

157,595

222,503

Other debtors

254

254

157,849

222,757

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

45,756

142,389

Trade creditors

79,084

26,361

Taxation and social security

71,907

64,338

Other creditors

261,418

271,631

458,165

504,719

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

17,031

46,720