REGISTERED NUMBER: 10268563 (England and Wales)

PCA HERITAGE LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A C Shelley

Mr P J Moore

REGISTERED OFFICE:

69-71 East Street

Epsom

Surrey

KT17 1BP

REGISTERED NUMBER:

10268563 (England and Wales)

ACCOUNTANTS:

Hakim Fry

Chartered Accountants

69-71 East Street

Epsom

Surrey

KT17 1BP

FIXED ASSETS

Tangible assets

5

1,705

2,215

CURRENT ASSETS

Debtors

6

3,749

12,448

Cash at bank

45,402

77,729

49,151

90,177

CREDITORS

Amounts falling due within one year

7

5,122

7,118

NET CURRENT ASSETS

44,029

83,059

TOTAL ASSETS LESS CURRENT LIABILITIES

45,734

85,274

PROVISIONS FOR LIABILITIES

426

554

NET ASSETS

45,308

84,720

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

44,308

83,720

SHAREHOLDERS' FUNDS

45,308

84,720

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 8 June 2026 and were signed on its behalf by:

Mr A C Shelley - Director

Mr P Moore - Director

1.	STATUTORY INFORMATION

PCA Heritage 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

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 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.

Debtors

Short term debtors ae measured at transaction price ( which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction cost and subsequently measured at amortised cost determined using the effective interest method.

Turnover

Turnover is measured at fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover incudes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

6,255

DEPRECIATION

At 1 April 2025

4,040

Charge for year

510

At 31 March 2026

4,550

NET BOOK VALUE

At 31 March 2026

1,705

At 31 March 2025

2,215

6.

DEBTORS

31.3.26

31.3.25

£

£

Amounts falling due within one year:

Trade debtors

1,782

3,963

Other debtors

1,967

1,892

3,749

5,855

Amounts falling due after more than one year:

Other debtors

-

6,593

Aggregate amounts

3,749

12,448

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

367

47

Taxation and social security

3,435

5,751

Other creditors

1,320

1,320

5,122

7,118

8.	RELATED PARTY DISCLOSURES

The Company is under the control of all directors by the virtue of their shareholding in the Company.

The Company purchases, and sells archaeology services from Pre-Construct Archaeology Ltd. These transactions are at market value and on an arms length basis.