REGISTERED NUMBER: 10910243 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 AUGUST 2025

FOR

PJB BUILD LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P J Baker

E L Baker

REGISTERED OFFICE:

Building 1000

Cambridge Research Park

Waterbeach

Cambridgeshire

CB25 9PD

REGISTERED NUMBER:

10910243 (England and Wales)

ACCOUNTANTS:

Green and Purple Limited

Building 1000

Cambridge Research Park

Waterbeach

Cambridgeshire

CB25 9PD

FIXED ASSETS

Tangible assets

4

66,403

108,060

CURRENT ASSETS

Stocks

1,500

25,000

Debtors

5

31,569

29,660

Cash at bank

2,175

5,664

35,244

60,324

CREDITORS

Amounts falling due within one year

6

(94,729

)

(123,492

)

NET CURRENT LIABILITIES

(59,485

)

(63,168

)

TOTAL ASSETS LESS CURRENT LIABILITIES

6,918

44,892

CREDITORS

Amounts falling due after more than one year

7

(66,765

)

(81,674

)

NET LIABILITIES

(59,847

)

(36,782

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(59,848

)

(36,783

)

(59,847

)

(36,782

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 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 18 June 2026 and were signed on its behalf by:

P J Baker - Director

1.	Statutory information

PJB Build Ltd 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.

Motor vehicle - 20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 NIL (2024 - NIL).

4.	Tangible fixed assets

Plant and

machinery

etc

£

Cost

At 31 August 2024

145,307

Disposals

(27,990

)

At 30 August 2025

117,317

Depreciation

At 31 August 2024

37,247

Charge for year

29,062

Eliminated on disposal

(15,395

)

At 30 August 2025

50,914

Net book value

At 30 August 2025

66,403

At 30 August 2024

108,060

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

10,000

1,032

Other debtors

21,569

28,628

31,569

29,660

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts

12,068

11,877

Hire purchase contracts

6,304

18,493

Trade creditors

3,790

17,681

Taxation and social security

8,429

-

Other creditors

64,138

75,441

94,729

123,492

7.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Hire purchase contracts

66,765

79,564

Other creditors

-

2,110

66,765

81,674