PCS Construction Limited 31/12/2025 iXBRL

Company registration number: 11939939

PCS Construction Limited

Unaudited filleted financial statements

31 December 2025

PCS Construction Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

PCS Construction Limited

Directors and other information


	Directors	Paul Cooper
		Francesca Cooper


	Company number	11939939


	Registered office	Units 6-7, Thurrock Commercial Park
		Juliette Way
		Purfleet
		Essex
		RM15 4YA


	Accountants	Pollock Taylor Ltd
		Chartered Certified Accountants
		Units 6-7, Thurrock Commercial Park
		Juliette Way
		Purfleet
		Essex
		RM15 4YA

PCS Construction Limited

Report to the board of directors on the preparation of the

unaudited statutory financial statements of PCS Construction Limited

Year ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of PCS Construction Limited for the year ended 31 December 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants , we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.

This report is made solely to the board of directors of PCS Construction Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of PCS Construction Limited and state those matters that we have agreed to state to the board of directors of PCS Construction Limited as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than PCS Construction Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that PCS Construction Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of PCS Construction Limited. You consider that PCS Construction Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of PCS Construction Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Pollock Taylor Ltd

Chartered Certified Accountants

Units 6-7, Thurrock Commercial Park

Juliette Way

Purfleet

Essex

RM15 4YA

8 June 2026

PCS Construction Limited

Statement of financial position

31 December 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	6	110,538		97,527
		_________		_________
			110,538		97,527

Current assets
Debtors	7	354,373		228,441
Cash at bank and in hand		14,623		48,427
		_________		_________
		368,996		276,868
Creditors: amounts falling due
within one year	8	( 211,975)		( 121,455)
		_________		_________
Net current assets			157,021		155,413
			_________		_________
Total assets less current liabilities			267,559		252,940

Creditors: amounts falling due
after more than one year	9		( 26,677)		( 28,407)

Provisions for liabilities			( 16,782)		( 15,643)

			_________		_________
Net assets			224,100		208,890
			_________		_________

Capital and reserves
Called up share capital			900		900
Profit and loss account			223,200		207,990
			_________		_________
Shareholders funds			224,100		208,890
			_________		_________

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 08 June 2026 , and are signed on behalf of the board by:

Paul Cooper

Director

Company registration number: 11939939

PCS Construction Limited

Notes to the financial statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is Units 6-7, Thurrock Commercial Park, Juliette Way, Purfleet, Essex, RM15 4YA.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Motor vehicles	-	15 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 4 (2024: 4 ).

5. Tax on profit/loss

Major components of tax expense/income

	2025	2024
	£	£
Current tax:
UK current tax expense	30,398	-
Adjustments in respect of previous periods	-	( 33,148)
	_________	_________

Deferred tax:
Origination and reversal of timing differences	1,139	4,478
	_________	_________
Tax on profit/loss	31,537	( 28,670)
	_________	_________

6. Tangible assets

	Motor vehicles	Total
	£	£
Cost
At 1 January 2025	147,441	147,441
Additions	32,518	32,518
	_________	_________
At 31 December 2025	179,959	179,959
	_________	_________
Depreciation
At 1 January 2025	49,914	49,914
Charge for the year	19,507	19,507
	_________	_________
At 31 December 2025	69,421	69,421
	_________	_________
Carrying amount
At 31 December 2025	110,538	110,538
	_________	_________
At 31 December 2024	97,527	97,527
	_________	_________

7. Debtors

	2025	2024
	£	£
Trade debtors	114,184	139,758
Other debtors	240,189	88,683
	_________	_________
	354,373	228,441
	_________	_________

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	17,641	23,284
Corporation tax	82,818	61,095
Social security and other taxes	73,049	20,809
Other creditors	38,467	16,267
	_________	_________
	211,975	121,455
	_________	_________

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	26,677	28,407
	_________	_________