Pst Industrial Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 10139144

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		883,641		921,845
Investments	5		317		317

			883,958		922,162
CURRENT ASSETS
Stocks	6	87,000		67,000
Debtors	7	291,646		360,108
Cash at bank and in hand		71,588		66,119

		450,234		493,227
Creditors: Amounts Falling Due Within One Year	8	(437,031 )		(443,099 )

NET CURRENT ASSETS (LIABILITIES)			13,203		50,128

TOTAL ASSETS LESS CURRENT LIABILITIES			897,161		972,290

Creditors: Amounts Falling Due After More Than One Year	9		(221,402 )		(299,009 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(176,365 )		(192,000 )

NET ASSETS			499,394		481,281

CAPITAL AND RESERVES
Called up share capital	11		323		323
Share premium account			12,994		12,994
Profit and Loss Account			486,077		467,964

SHAREHOLDERS' FUNDS			499,394		481,281

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Pst Industrial Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

S Dawson

Director

8 June 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Pst Industrial Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10139144 . The registered office is PST Industrial Ltd, 13 Clough Road, Rotherham, S61 1RE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	10% Straight Line
Plant & Machinery	15% Reducing Balance
Motor Vehicles	20% Reducing Balance
Fixtures & Fittings	33% Reducing Balance

During the year to 31 March 2025, PST Industrial Ltd changed the method of depreciating its motor vehicles from 25% on a reducing balance basis to 20% on a reducing balance basis, an changed the method of depreciating its plant and machinery from 20% on a reducing balance basis to 15% on a reducing balance basisd as this revised method better reflects the entity’s consumption of the motor vehicles and plant and machinery over their useful lives and is consistent with the entity’s replacement cycle.

The change in depreciation method is a change in accounting estimate and is accounted for in the period of the change (i.e. in the current year) and in subsequent periods.

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Pst Industrial Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 8 (2025: 8)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£	£
Cost
As at 1 April 2025	67,823	969,216	668,933	19,575	1,725,547
Additions	-	-	146,150	-	146,150
Disposals	-	(5,928 )	(60,150 )	-	(66,078 )

As at 31 March 2026	67,823	963,288	754,933	19,575	1,805,619

Depreciation
As at 1 April 2025	-	499,607	315,598	(11,503 )	803,702
Provided during the period	-	74,757	83,183	769	158,709
Disposals	-	(4,944 )	(35,489 )	-	(40,433 )

As at 31 March 2026	-	569,420	363,292	(10,734 )	921,978

Net Book Value
As at 31 March 2026	67,823	393,868	391,641	30,309	883,641

As at 1 April 2025	67,823	469,609	353,335	31,078	921,845

5. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 April 2025	317

As at 31 March 2026	317

Provision
As at 1 April 2025	-

As at 31 March 2026	-

...CONTINUED

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Pst Industrial Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Net Book Value
As at 31 March 2026	317

As at 1 April 2025	317

6. Stocks

	2026	2025
	£	£
Work in progress	87,000	67,000

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	253,128	338,870
Amounts owed by group undertakings	19,000	19,228
Other debtors	19,518	2,010

	291,646	360,108

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	153,302	124,063
Trade creditors	53,759	60,562
Bank loans and overdrafts	2,478	9,841
Other creditors	63,000	51,753
Taxation and social security	164,492	196,880

	437,031	443,099

9. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	221,402	296,503
Bank loans	-	2,506

	221,402	299,009

10. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	153,302	124,063
Later than one year and not later than five years	221,402	296,503

	374,704	420,566

	374,704	420,566

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Pst Industrial Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

11. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	323	323

12. Directors Advances, Credits and Guarantees

Included within Creditors are the following loans to directors:

	As at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Mr Sean Dawson	21,438	(98,229 )	62,597	-	(14,195 )
Mr Joel Dawson	6,026	(20,000 )	6,600	-	(7,374 )
Mr Ross Middleton	(24,972 )	-	-	-	(24,972 )

The above loans are unsecured, interest free and repayable on demand.

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