REGISTERED NUMBER: 04574970 (England and Wales)

Unaudited Financial Statements

for the Period 31 May 2024 to 29 May 2025

for

P.M. Straw (Builders) Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr S J Straw

REGISTERED OFFICE:

28 Bagdale

Whitby

North Yorkshire

YO21 1QL

REGISTERED NUMBER:

04574970 (England and Wales)

ACCOUNTANTS:

Philip Burley & Co

Chartered Accountants

28 Bagdale

Whitby

North Yorkshire

YO21 1QL

FIXED ASSETS

Tangible assets

4

18,359

28,177

CURRENT ASSETS

Stocks

15,442

75,247

Debtors

5

10,687

7,919

Cash at bank and in hand

599

1,242

26,728

84,408

CREDITORS

Amounts falling due within one year

6

192,349

155,940

NET CURRENT LIABILITIES

(165,621

)

(71,532

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(147,262

)

(43,355

)

CREDITORS

Amounts falling due after more than one year

7

10,441

26,367

NET LIABILITIES

(157,703

)

(69,722

)

CAPITAL AND RESERVES

Called up share capital

103

103

Retained earnings

(157,806

)

(69,825

)

SHAREHOLDERS' FUNDS

(157,703

)

(69,722

)

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 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 May 2026 and were signed by:

Mr S J Straw - Director

1.	STATUTORY INFORMATION

P.M. Straw (Builders) Ltd 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

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.

Plant and machinery

-

10% on reducing balance

Motor vehicles

-

20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period comprises current 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 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.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 8 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Long

Plant and

Motor

leasehold

machinery

vehicles

Totals

£

£

£

£

COST

At 31 May 2024

3,224

26,538

74,728

104,490

Additions

-

1,702

-

1,702

Disposals

(3,224

)

(6,558

)

(32,733

)

(42,515

)

At 29 May 2025

-

21,682

41,995

63,677

DEPRECIATION

At 31 May 2024

-

19,182

57,131

76,313

Charge for period

-

740

4,699

5,439

Eliminated on disposal

-

(4,901

)

(31,533

)

(36,434

)

At 29 May 2025

-

15,021

30,297

45,318

NET BOOK VALUE

At 29 May 2025

-

6,661

11,698

18,359

At 30 May 2024

3,224

7,356

17,597

28,177

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

29.5.25

30.5.24

£

£

Trade debtors

-

6,849

Other debtors

10,687

1,070

10,687

7,919

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

29.5.25

30.5.24

£

£

Bank loans and overdrafts

18,494

24,137

Hire purchase contracts

5,256

4,555

Trade creditors

37,997

51,808

Taxation and social security

127,059

71,825

Other creditors

3,543

3,615

192,349

155,940

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

29.5.25

30.5.24

£

£

Bank loans

-

10,670

Hire purchase contracts

10,441

15,697

10,441

26,367