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P G Site Engineering Ltd
Unaudited Financial Statements
for the year ended 31 October 2025
Company registration number 05968787
(England and Wales)

Company Information

For the year ended 31 October 2025
Director Mr Peter Gurney

Company secretary Mrs Rossana Gurney

Registered office 676 Field End Road
Ruislip
HA4 0QR

Registered number 05968787

Accountant Ten Forward Accounting Ltd
Chartered Certified Accountants
Suite 2A, 7th Floor
City Reach 5 Greenwich View Place
London
E14 9NN

Statement of Financial Position

As at 31 October 2025
Notes
2025
2024
£
£
£
£
Fixed assets
Tangible assets
5
338
926
338
926
Current assets
Debtors
6
20,604
9,009
Cash at bank and in hand
7,008
20,968
27,612
29,977
Creditors
Amounts falling due within one year
7
(26,055)
(20,249)
(26,055)
(20,249)
Net current assets (liabilities)
1,557
9,728
Total assets less current liabilities
1,895
10,654
Net assets (liabilities)
1,895
10,654
Capital and reserves
Called up share capital
9
2
2
Profit and loss account
1,893
10,652
Total equity
1,895
10,654

The company is a private company limited by shares and registered in England and Wales. It 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 financial statements.
The financial statements have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company's profit and loss account under section 444 (5A) of the Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 3 July 2026 and are signed on its behalf by:

Mr Peter Gurney
Mr Peter Gurney
Director

Company registration number 05968787

Notes to the Financial Statements

For the year ended 31 October 2025

1. Statutory information

The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The financial statements are presented in sterling and this is the functional currency of the company.

2. Accounting policies

2.1. Basis of preparation

The financial statements have been prepared in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

The financial statements have been prepared under the historical cost convention in accordance with 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. Current 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. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. 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.


2.4. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between the amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the income statement over its estimated economic life of ten years.

2.5. 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:


Rate
Method
%
Plant and machinery
25
Straight-line
Office and computer equipment
25
Straight-line

2.6. Financial instruments

Election and recognition

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.


Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.


Debt instruments are subsequently measured at amortised cost.

3. Employees

The average number of employees during the year was 2 (2024: 2).

4. Intangible assets

Goodwill
Total
£
£
Cost
At 1 November 2024
60,000
60,000
At 31 October 2025
60,000
60,000
Amortisation and impairment
At 1 November 2024
60,000
60,000
At 31 October 2025
60,000
60,000
Net book value
At 31 October 2025
-
-
At 31 October 2024
-
-

5. Tangible fixed assets

Plant and machinery
Office equipment
Total
£
£
£
Cost
At 1 November 2024
18,173
1,597
19,770
At 31 October 2025
18,173
1,597
19,770
Depreciation and impairment
At 1 November 2024
17,755
1,089
18,844
Charge for the period
418
170
588
At 31 October 2025
18,173
1,259
19,432
Net book value
At 31 October 2025
-
338
338
At 31 October 2024
418
508
926

6. Debtors

2025
2024
£
£
Trade debtors
15,115
9,009
Other debtors
3,919
-
Prepayments and accrued income
1,570
-
Total due within one year
20,604
9,009
Total due after one year
-
-
Total
20,604
9,009

7. Creditors due within one year

2025
2024
£
£
Trade creditors
11,796
-
Other creditors
226
1,645
Taxation and social security
12,592
16,482
Accruals and deferred income
1,441
2,122
Total
26,055
20,249

8. Directors advances, credits and guarantees

During the year, the director was advanced £89,500 and repaid £84,137. The outstanding balance at the year end was £3,919. This was fully repaid on 10 November 2025.

9. Share capital

2025
2024
£
£
Allotted, called up and fully paid
2 Ordinary Shares of £1.000 each
2
2
Total
2
2

10. Controlling party

The company's ultimate controlling party are Mr Peter Gurney and Mrs Rossana Gurney by virtue of their joint ownership of 100% of the issued share capital in the company.