REGISTERED NUMBER: 08742139 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

P & S Design Concrete Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr P Shrock

Mrs S I Shrock

REGISTERED OFFICE:

164 Mollison Way

Edgware

Middlesex

HA8 5QZ

REGISTERED NUMBER:

08742139 (England and Wales)

ACCOUNTANTS:

L P Patel & Co Limited

Accountants & Tax Advisers

164 Mollison Way

Edgware

Middlesex

HA8 5QZ

FIXED ASSETS

Property, plant and equipment

4

3,466

4,332

CURRENT ASSETS

Debtors

5

121

128

Cash at bank and in hand

21,720

5,945

21,841

6,073

CREDITORS

Amounts falling due within one year

6

8,727

7,890

NET CURRENT ASSETS/(LIABILITIES)

13,114

(1,817

)

TOTAL ASSETS LESS CURRENT LIABILITIES

16,580

2,515

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

16,480

2,415

SHAREHOLDERS' FUNDS

16,580

2,515

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 21 July 2026 and were signed on its behalf by:

Mr P Shrock - Director

1.	STATUTORY INFORMATION

P & S Design Concrete 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.

Tools and equipment

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

20% on reducing balance

Taxation

Taxation for the year 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 year 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Tools and

Motor

Computer

equipment

vehicles

equipment

Totals

£

£

£

£

COST

At 1 November 2024

and 31 October 2025

6,542

6,645

3,012

16,199

DEPRECIATION

At 1 November 2024

4,827

4,903

2,137

11,867

Charge for year

343

348

175

866

At 31 October 2025

5,170

5,251

2,312

12,733

NET BOOK VALUE

At 31 October 2025

1,372

1,394

700

3,466

At 31 October 2024

1,715

1,742

875

4,332

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Other debtors

121

128

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Taxation and social security

6,807

6,020

Other creditors

1,920

1,870

8,727

7,890

7.	DEFERRED TAX

£

Balance at 1 November 2024

(128

)

Accelerated capital allowances

7

Balance at 31 October 2025

(121

)

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

£

100

Ordinary

1

100

100

9.

RESERVES

Retained

earnings

£

At 1 November 2024

2,415

Profit for the year

26,065

Dividends

(12,000

)

At 31 October 2025

16,480