PCCS GROUP LTD Company accounts

COMPANY REGISTRATION NUMBER: 02826534

PCCS GROUP LTD

Unaudited Financial Statements

31 December 2025

PCCS GROUP LTD

Financial Statements

Year ended 31 December 2025

Contents	Page

Directors' report	1

Statement of income and retained earnings	2

Statement of financial position	3

Notes to the financial statements	4

PCCS GROUP LTD

Directors' Report

Year ended 31 December 2025

The directors present their report and the unaudited financial statements of the company for the year ended 31 December 2025 .

Directors

The directors who served the company during the year were as follows:

Mr A Polnikovs
Mr J Berry
Mr W Walker
Mr N Brownlee

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 20 July 2026 and signed on behalf of the board by:

Mr J Berry

Director

Registered office:

The Pyramid

Brixworth Technology Park

Quarry Road

Brixworth

Northants

NN6 9UB

PCCS GROUP LTD

Statement of Income and Retained Earnings

Year ended 31 December 2025

	2025	2024
Note	£	£
Turnover	2,772,203	3,063,893

Cost of sales	427,632	580,174
	------------	------------
Gross profit	2,344,571	2,483,719

Distribution costs	307,496	199,643
Administrative expenses	2,080,709	1,935,899
	------------	------------
Operating (loss)/profit	( 43,634)	348,177

Other interest receivable and similar income		27,876	33,701
Interest payable and similar expenses		–	609
		------------	------------
(Loss)/profit before taxation	5	( 15,758)	381,269

Tax on (loss)/profit	( 100,469)	39,894
	---------	---------
Profit for the financial year and total comprehensive income	84,711	341,375
	---------	---------

Dividends paid and payable	–	( 150,000)

Retained earnings at the start of the year	2,140,557	1,949,182
	------------	------------
Retained earnings at the end of the year	2,225,268	2,140,557
	------------	------------

All the activities of the company are from continuing operations.

PCCS GROUP LTD

Statement of Financial Position

31 December 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	6		82,393	100,479

Current assets

Work in Progress		194,178	84,300
Debtors	8	211,977	329,942
Cash at bank and in hand		1,949,341	1,959,340
		------------	------------
		2,355,496	2,373,582

Creditors: amounts falling due within one year	9	202,621		323,504
		------------		------------
Net current assets			2,152,875	2,050,078
			------------	------------
Total assets less current liabilities			2,235,268	2,150,557
			------------	------------
Net assets			2,235,268	2,150,557
			------------	------------

Capital and reserves

Called up share capital	10,000	10,000
Profit and loss account	2,225,268	2,140,557
	------------	------------
Shareholders funds	2,235,268	2,150,557
	------------	------------

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 20 July 2026 , and are signed on behalf of the board by:

Mr J Berry

Director

Company registration number: 02826534

PCCS GROUP LTD

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Pyramid, Brixworth Technology Park, Quarry Road, Brixworth, Northants, NN6 9UB.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Amortisation	-	18% reducing balance
Fixtures & Fittings	-	18% reducing balance
Motor Van	-	18% reducing balance
Office Equipment	-	18% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 32 (2024: 36 ).

5. Profit before taxation

Profit before taxation is stated after charging:

	2025	2024
	£	£
Depreciation of tangible assets	18,086	22,058
	--------	--------

6. Tangible assets

	Land and buildings	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£	£
Cost
At 1 January 2025 and 31 December 2025	143,029	192,431	18,450	96,654	450,564
	---------	---------	--------	--------	---------
Depreciation
At 1 January 2025	107,776	160,375	11,610	70,324	350,085
Charge for the year	6,346	5,770	1,231	4,739	18,086
	---------	---------	--------	--------	---------
At 31 December 2025	114,122	166,145	12,841	75,063	368,171
	---------	---------	--------	--------	---------
Carrying amount
At 31 December 2025	28,907	26,286	5,609	21,591	82,393
	---------	---------	--------	--------	---------
At 31 December 2024	35,253	32,056	6,840	26,330	100,479
	---------	---------	--------	--------	---------

7. Work in progress & development

During the financial year ended 31 December 2025, PCCS Group Ltd undertook a significant strategic investment in the development of a new Workforce Manager software product designed specifically for a new market sector. The project commenced on 1 January 2025 and involved intensive research, complex software development, and early-stage marketing. These activities required the allocation of staff time and internal resources during the year, which had an impact on reported profitability. This new software package will launch the company into a new and extensive market, which the management team believes will expand the business over the coming years, with scope for increased national and international sales. Although the project will remain in development during 2026 and into 2027, the company considers the expenditure to be commercially justified as part of a planned investment in future revenue generation, with significant sales activity expected in 2027/28. PCCS Group has already identified a developing sales pipeline and expects further opportunities to arise following planned market engagement. Management therefore considers that the reduction in 2025 profitability should be viewed in the context of this planned investment in product development, market entry, and future growth.

8. Debtors

	2025	2024
	£	£
Trade debtors	211,977	329,942
	---------	---------

9. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	13,361	19,088
Corporation tax	–	100,469
Social security and other taxes	176,310	199,747
Other creditors	12,950	4,200
	---------	---------
	202,621	323,504
	---------	---------

10. Directors' advances, credits and guarantees

During the year the directors entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
Mr J Berry	–	–	–
Mr N Brownlee	–	–	–
	----	----	----
	–	–	–
	----	----	----

	2024
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
Mr J Berry	( 2,500)	2,500	–
Mr N Brownlee	( 2,500)	2,500	–
	-------	-------	----
	( 5,000)	5,000	–
	-------	-------	----

11. Related party transactions

The company was under the control of Mr Brownlee throughout the current and previous year. Mr Berry is the managing director.