REGISTERED NUMBER: 06013859 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30TH NOVEMBER 2025

FOR

P. & J. CONTRACTORS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D P Verbeeten

Mrs D Verbeeten

REGISTERED OFFICE:

225 London Road

Burgess Hill

West Sussex

RH15 9QU

REGISTERED NUMBER:

06013859 (England and Wales)

ACCOUNTANTS:

Peter Lawson & Co.

225 London Road

Burgess Hill

West Sussex

RH15 9QU

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

78,339

83,094

78,339

83,094

CURRENT ASSETS

Debtors

6

190,384

187,157

Cash at bank

688,453

690,950

878,837

878,107

CREDITORS

Amounts falling due within one year

7

112,142

150,147

NET CURRENT ASSETS

766,695

727,960

TOTAL ASSETS LESS CURRENT LIABILITIES

845,034

811,054

PROVISIONS FOR LIABILITIES

10,883

16,057

NET ASSETS

834,151

794,997

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

833,151

793,997

SHAREHOLDERS' FUNDS

834,151

794,997

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 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 20th July 2026 and were signed on its behalf by:

D P Verbeeten - Director

1.	STATUTORY INFORMATION

P. & J. Contractors 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

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 etc

-

33% on cost and 25% 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.

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 year was 9 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st December 2024

and 30th November 2025

34,504

AMORTISATION

At 1st December 2024

and 30th November 2025

34,504

NET BOOK VALUE

At 30th November 2025

-

At 30th November 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st December 2024

346,382

Additions

27,941

Disposals

(62,978

)

At 30th November 2025

311,345

DEPRECIATION

At 1st December 2024

263,288

Charge for year

24,782

Eliminated on disposal

(55,064

)

At 30th November 2025

233,006

NET BOOK VALUE

At 30th November 2025

78,339

At 30th November 2024

83,094

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Other debtors

190,384

187,157

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade creditors

62,338

61,500

Taxation and social security

39,358

77,684

Other creditors

10,446

10,963

112,142

150,147

8.	CONTINGENT LIABILITIES

There were no contingent liabilities at the Balance sheet date.

9.	CAPITAL COMMITMENTS

30.11.25

30.11.24

£

£

Contracted but not provided for in the

financial statements

-

-

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30th November 2025 and 30th November 2024:

30.11.25

30.11.24

£

£

D P Verbeeten

Balance outstanding at start of year

19,920

-

Amounts advanced

8,465

19,920

Amounts repaid

(20,000

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

8,385

19,920

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling parties are Mr D P Verbeeten and Mrs K P Verbeeten.