1 false false false false false false false false false false true false false false false false false No description of principal activity 2025-01-01 Sage Accounts Production Advanced 2024 - FRS102_2024 xbrli:pure xbrli:shares iso4217:GBP 05324223 2025-01-01 2025-12-31 05324223 2025-12-31 05324223 2024-12-31 05324223 2024-01-01 2024-12-31 05324223 2024-12-31 05324223 2023-12-31 05324223 core:LandBuildings core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 05324223 core:PlantMachinery 2025-01-01 2025-12-31 05324223 core:MotorVehicles 2025-01-01 2025-12-31 05324223 bus:Director1 2025-01-01 2025-12-31 05324223 core:LandBuildings core:OwnedOrFreeholdAssets 2024-12-31 05324223 core:LandBuildings core:LongLeaseholdAssets 2024-12-31 05324223 core:PlantMachinery 2024-12-31 05324223 core:MotorVehicles 2024-12-31 05324223 core:LandBuildings core:OwnedOrFreeholdAssets 2025-12-31 05324223 core:LandBuildings core:LongLeaseholdAssets 2025-12-31 05324223 core:PlantMachinery 2025-12-31 05324223 core:MotorVehicles 2025-12-31 05324223 core:LandBuildings core:LongLeaseholdAssets 2025-01-01 2025-12-31 05324223 core:WithinOneYear 2025-12-31 05324223 core:WithinOneYear 2024-12-31 05324223 core:AfterOneYear 2025-12-31 05324223 core:AfterOneYear 2024-12-31 05324223 core:ShareCapital 2025-12-31 05324223 core:ShareCapital 2024-12-31 05324223 core:RetainedEarningsAccumulatedLosses 2025-12-31 05324223 core:RetainedEarningsAccumulatedLosses 2024-12-31 05324223 core:LandBuildings core:OwnedOrFreeholdAssets 2024-12-31 05324223 core:LandBuildings core:LongLeaseholdAssets 2024-12-31 05324223 core:PlantMachinery 2024-12-31 05324223 core:MotorVehicles 2024-12-31 05324223 bus:SmallEntities 2025-01-01 2025-12-31 05324223 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 05324223 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 05324223 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 05324223 bus:FullAccounts 2025-01-01 2025-12-31 05324223 core:OfficeEquipment 2025-01-01 2025-12-31 05324223 core:OfficeEquipment 2024-12-31 05324223 core:OfficeEquipment 2025-12-31
COMPANY REGISTRATION NUMBER: 05324223

P C G Builders Limited

Filleted Unaudited Financial Statements

For the year ended

31 December 2025

P C G Builders Limited

Statement of Financial Position

31 December 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 717,789 | 746,497

Current assets

Debtors | 6 | 1,709 |  | 7,305
Cash at bank and in hand | 27,585 |  | 52,653
| --------- |  | ---------
| 29,294 |  | 59,958

Creditors: amounts falling due within one year | 7 | 516,314 |  | 537,093
| ---------- |  | ----------
Net current liabilities |  | 487,020 | 477,135
|  | ---------- | ----------
Total assets less current liabilities |  | 230,769 | 269,362

Creditors: amounts falling due after more than one year | 8 |  | 58,215 | 60,754

Provisions

Taxation including deferred tax |  | 3,633 | 10,581
|  | ---------- | ----------
Net assets |  | 168,921 | 198,027
|  | ---------- | ----------

Capital and reserves

Called up share capital |  | 100 | 100
Profit and loss account |  | 168,821 | 197,927
|  | ---------- | ----------
Shareholders funds |  | 168,921 | 198,027
|  | ---------- | ----------

These financial statements have been prepared and delivered 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'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
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 .

P C G Builders Limited

Statement of Financial Position (continued)

31 December 2025
These financial statements were approved by the board of directors and authorised for issue on 9 July 2026 , and are signed on behalf of the board by:

J P Gardiner |
Director |

Company registration number: 05324223

P C G Builders Limited

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 Stonecroft Farm, 1 High Street, Navenby, Lincoln, LN5 0EN.
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. The actual outcome may diverge from these estimates if other assumptions are made, or other conditions arise. Key sources of estimation uncertainty Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. The key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are as follows: (i) Depreciation charges The annual depreciation charge for tangible assets is sensitive to changes in the useful economic lives and residual values of the assets. These are reviewed periodically by the director to ensure that they reflect both external and internal factors.
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. Investment Property Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss. If a reliable measure of fair value is no longer available without undue cost or effort for an item of investment property, it shall be transferred to tangible assets and treated as such until it is expected that fair value will be reliably measurable on an on-going basis.
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:

| Freehold property | - | 2% straight line
| Plant and machinery | - | 20% straight line
| Motor vehicles | - | 25% straight line
| Equipment | - | 25% straight line

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.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
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.
Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.
Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).
5. Tangible assets

| Freehold property | Investment Property | Plant and machinery | Motor vehicles | Equipment | Total
| £ | £ | £ | £ | £ | £
Cost or valuation |  |  |  |  |  |
At 1 Jan 2025 | 48,112 | 704,000 | 24,354 | 4,794 | 8,203 | 789,463
Additions | – | – | 21,075 | – | – | 21,075
Revaluations | – | ( 44,000) | – | – | – | ( 44,000)
| --------- | ---------- | --------- | ------- | ------- | ----------
At 31 Dec 2025 | 48,112 | 660,000 | 45,429 | 4,794 | 8,203 | 766,538
| --------- | ---------- | --------- | ------- | ------- | ----------
Depreciation |  |  |  |  |  |
At 1 Jan 2025 | 9,999 | – | 21,488 | 3,696 | 7,783 | 42,966
Charge for the year | 918 | – | 3,997 | 1,098 | ( 230) | 5,783
| --------- | ---------- | --------- | ------- | ------- | ----------
At 31 Dec 2025 | 10,917 | – | 25,485 | 4,794 | 7,553 | 48,749
| --------- | ---------- | --------- | ------- | ------- | ----------
Carrying amount |  |  |  |  |  |
At 31 Dec 2025 | 37,195 | 660,000 | 19,944 | – | 650 | 717,789
| --------- | ---------- | --------- | ------- | ------- | ----------
At 31 Dec 2024 | 38,113 | 704,000 | 2,866 | 1,098 | 420 | 746,497
| --------- | ---------- | --------- | ------- | ------- | ----------

Investment Property Investment property represents three properties at market value as determined by the directors.
6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 325 | 7,105
Other debtors | 1,384 | 200
| ------- | -------
| 1,709 | 7,305
| ------- | -------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 4,367 | 6,195
Trade creditors | – | 2,181
Corporation tax | – | 7,377
Other creditors | 511,947 | 521,340
| ---------- | ----------
| 516,314 | 537,093
| ---------- | ----------

8. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 58,215 | 60,754
| --------- | ---------

Included within creditors: amounts falling due after more than one year is an amount of £31,567 (2024: £35,976) in respect of liabilities payable or repayable by instalments which fall due for payment after more than five years from the reporting date.