REGISTERED NUMBER: 14772335 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

P&A (BRISTOL) LTD

Page

Balance sheet

1

Notes to the financial statements

2

Fixed assets

Tangible assets

4

13,045

16,828

Current assets

Stocks

26,443

37,474

Debtors

5

348,005

99,390

Cash at bank

5,542

-

379,990

136,864

Creditors

Amounts falling due within one year

6

474,739

101,110

Net current (liabilities)/assets

(94,749

)

35,754

Total assets less current liabilities

(81,704

)

52,582

Provisions for liabilities

7

-

3,197

Net (liabilities)/assets

(81,704

)

49,385

Capital and reserves

Called up share capital

8

100

100

Retained earnings

(81,804

)

49,285

Shareholders' funds

(81,704

)

49,385

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 comprehensive income has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 June 2026 and were signed by:

Mr D T Jackson - Director

1.	Statutory information

P&A (Bristol) Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number is 14772335. The registered office is Faulkner House, 31 West Street, Wimborne, Dorset, BH21 1JS and business address is Highgate, Narles Road, Cambridge, Gloucestershire, GL2 7AD.

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.

The Company has made a loss during the year and has a deficiency of assets at the year end of £81,704. The Company is dependent upon the continued support of its director and shareholder lenders.

Turnover

Turnover represents amounts receivable, excluding value added tax, in respect of goods and services provided in the ordinary course of business. Turnover is recognised as soon as the goods or services have been provided to the customer.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

Stocks

Stock and Work In Progress are valued at the lower of cost and net realisable value.

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 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.

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.

Financial instruments

Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 13 (2024 - 7 ) .

4.	Tangible fixed assets

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

Cost

At 1 October 2024

4,297

18,374

1,012

23,683

Additions

1,075

-

-

1,075

Disposals

(520

)

-

-

(520

)

At 30 September 2025

4,852

18,374

1,012

24,238

Depreciation

At 1 October 2024

1,074

5,425

356

6,855

Charge for year

977

3,238

253

4,468

Eliminated on disposal

(130

)

-

-

(130

)

At 30 September 2025

1,921

8,663

609

11,193

Net book value

At 30 September 2025

2,931

9,711

403

13,045

At 30 September 2024

3,223

12,949

656

16,828

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

333,529

65,927

Other debtors

13,240

29,493

Tax

1,236

-

VAT

-

3,970

348,005

99,390

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts

2,772

9,937

Trade creditors

91,177

43,712

Tax

-

5,575

Social security and other taxes

1,875

9,469

VAT

3,237

-

Other creditors

369,430

28,387

Directors' current accounts

3,048

2,035

Accruals and deferred income

3,200

1,995

474,739

101,110

7.	Provisions for liabilities

2025

2024

£

£

Deferred tax

-

3,197

Deferred

tax

£

Balance at 1 October 2024

3,197

Credit to Income statement during year

(3,197

)

Balance at 30 September 2025

-

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

9.	Ultimate controlling party

None of the shareholders of the company hold a majority interest and therefore no individual is deemed to exercise ultimate control.