Company registration number: 06542155
Annual report and unaudited financial statements
for the year ended 31 March 2026
for
PKB Civils Ltd
Pages for filing with the Registrar
Company registration number: 06542155
PKB Civils Ltd
Balance sheet
as at 31 March 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 4 1,523,136 508,192
1,523,136 508,192
Current assets
Stocks 24,000 24,059
Debtors 873,334 653,324
Cash at bank and in hand 616,337 288,787
1,513,671 966,170
Creditors: amounts falling due within one year
(859,410) (513,572)
Net current assets 654,261 452,598
Total assets less current liabilities 2,177,397 960,790
Creditors: Amounts falling due after more than one year
5 (609,749) (48,602)
Provisions for liabilities - (40,480)
NET ASSETS 1,567,648 871,708
Capital and reserves
Called up share capital 302 302
Profit and loss account 1,567,346 871,406
TOTAL EQUITY 1,567,648 871,708
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2026.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 06542155
PKB Civils Ltd
Balance sheet - continued
as at 31 March 2026
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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 23 June 2026 and signed on its behalf by:
Mr P Brearley, Director Mr B Duffy, Director
23 June 2026 23 June 2026
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PKB Civils Ltd
Notes to the financial statements
for the year ended 31 March 2026
1 Company information
PKB Civils Ltd is a private company registered in England and Wales. Its registered number is 06542155. The company is limited by shares. Its registered office is Eagle Iron Works, 80b Rugby Road, Rochdale, OL12 0DY.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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.
Land and buildings:
Freehold property -
Plant and machinery etc.:
Plant and machinery - 15% reducing balance
Motor vehicles - 25% reducing balance
Computer equipment - 15% reducing balance
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Work in progress is valued at the lower of cost and net realisable value. Cost is calculated using the first -in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.
3
PKB Civils Ltd
Notes to the financial statements - continued
for the year ended 31 March 2026
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, 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 taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 16 (2025 - 14).
4 Tangible fixed assets
Land and buildings
Plant and machinery etc.

Totals
£ £ £
Cost
At 1 April 2025 - 669,648 669,648
Additions 947,831 194,822 1,142,653
Disposals - (43,995) (43,995)
At 31 March 2026 947,831 820,475 1,768,306
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PKB Civils Ltd
Notes to the financial statements - continued
for the year ended 31 March 2026
4 Tangible fixed assets - continued
Depreciation
At 1 April 2025 - 161,456 161,456
Charge for year - 105,870 105,870
Eliminated on disposal - (22,156) (22,156)
At 31 March 2026 - 245,170 245,170
Net book value
At 31 March 2026 947,831 575,305 1,523,136
At 31 March 2025 - 508,192 508,192
5 Creditors: amounts falling due after more than five years
Included within the above creditors are the following amounts falling due after more than five years:
2026 2025
£ £
Repayable by instalments
Bank loans 478,279 -
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