REGISTERED NUMBER: 04752968 (England and Wales)

Financial Statements

for the Period 31 May 2024 to 29 May 2025

for

P J H Property Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P J Hemingway

Mrs J Hemingway

SECRETARY:

Mrs J Hemingway

REGISTERED OFFICE:

Brookfield

40 Clifton Road

Ben Rhydding

Ilkley

West Yorkshire

LS29 8TU

REGISTERED NUMBER:

04752968 (England and Wales)

ACCOUNTANTS:

RAA North East Ltd

Suite 4, 10/12 The Grove,

Ilkley

West Yorkshire

LS29 9EG

Fixed assets

Property, plant and equipment

4

9,701

11,463

Current assets

Inventories

274,650

3,965

Debtors

5

2,003

1,146

Cash at bank and in hand

80,820

121,168

357,473

126,279

Creditors

Amounts falling due within one year

6

(330,523

)

(84,595

)

Net current assets

26,950

41,684

Total assets less current liabilities

36,651

53,147

Provisions for liabilities

(1,366

)

(1,596

)

Net assets

35,285

51,551

Capital and reserves

Called up share capital

7

100

100

Retained earnings

8

35,185

51,451

Shareholders' funds

35,285

51,551

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 29 May 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 29 May 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 6 July 2026 and were signed on its behalf by:

P J Hemingway - Director

1.	STATUTORY INFORMATION

P J H Property Services Limited 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

Revenue 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.

Plant and equipment

-

20% on cost

Fixtures and fittings

-

33% on cost

Motor vehicles

-

25% on reducing balance

STOCKS

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 inventories to their present location and condition.

TAXATION

Taxation for the period 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 period 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.

HIRE PURCHASE AND LEASING COMMITMENTS

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2024 - 2 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Plant and

and

Motor

equipment

fittings

vehicles

Totals

£

£

£

£

COST

At 31 May 2024

17,277

2,503

37,047

56,827

Additions

1,956

-

-

1,956

Disposals

(15,192

)

-

(16,747

)

(31,939

)

At 29 May 2025

4,041

2,503

20,300

26,844

DEPRECIATION

At 31 May 2024

17,003

2,503

25,858

45,364

Charge for period

531

-

2,667

3,198

Eliminated on disposal

(15,192

)

-

(16,227

)

(31,419

)

At 29 May 2025

2,342

2,503

12,298

17,143

NET BOOK VALUE

At 29 May 2025

1,699

-

8,002

9,701

At 30 May 2024

274

-

11,189

11,463

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other Debtors

1,491

62

Prepayments

512

1,084

2,003

1,146

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

4,521

-

Corporation tax

100

100

Social security and other tax

204

488

Directors' current accounts

324,147

82,656

Accrued expenses

1,551

1,351

330,523

84,595

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1

100

100

8.

RESERVES

Retained

earnings

£

At 31 May 2024

51,451

Deficit for the period

(16,266

)

At 29 May 2025

35,185

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

No dividends were paid to the directors' throughout the period ended 30th May 2025 (£10,000-2024). The Company owed the directors' £324,147 as at 30th May 2025 (£82,656-2024).