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Company Registration No. 06498054 (England and Wales)
P&PC Surveyors Ltd Unaudited accounts for the year ended 29 May 2026
P&PC Surveyors Ltd Unaudited accounts Contents
Page
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P&PC Surveyors Ltd Company Information for the year ended 29 May 2026
Director
Peter Charnley
Secretary
Peter Charnley
Company Number
06498054 (England and Wales)
Registered Office
Mighty House 83 Bowerham Road Lancaster LA1 4AQ
Accountants
The Tax Farm Hare House 732 Whittingham Lane Preston PR3 2JJ
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P&PC Surveyors Ltd Statement of financial position as at 29 May 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
43,623 
57,053 
Current assets
Debtors
1,471,383 
1,780,144 
Cash at bank and in hand
968,543 
598,692 
2,439,926 
2,378,836 
Creditors: amounts falling due within one year
(464,868)
(548,158)
Net current assets
1,975,058 
1,830,678 
Total assets less current liabilities
2,018,681 
1,887,731 
Creditors: amounts falling due after more than one year
- 
(51,406)
Net assets
2,018,681 
1,836,325 
Capital and reserves
Called up share capital
1 
1 
Capital redemption reserve
(18,999)
(18,999)
Profit and loss account
2,037,679 
1,855,323 
Shareholders' funds
2,018,681 
1,836,325 
For the year ending 29 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 10 July 2026 and were signed on its behalf by
Peter Charnley Director Company Registration No. 06498054
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P&PC Surveyors Ltd Notes to the Accounts for the year ended 29 May 2026
1
Statutory information
P&PC Surveyors Ltd is a private company, limited by shares, registered in England and Wales, registration number 06498054. The registered office is Mighty House, 83 Bowerham Road, Lancaster, LA1 4AQ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover
Turnover represents amounts receivable for goods and services net of VAT and trade discounts.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
20% reducing balance
Computer equipment
20% reducing balance
Leased assets
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 30 May 2025
6,750 
At 29 May 2026
6,750 
Amortisation
At 30 May 2025
6,750 
At 29 May 2026
6,750 
Net book value
At 29 May 2026
- 
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P&PC Surveyors Ltd Notes to the Accounts for the year ended 29 May 2026
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 30 May 2025
14,438 
56,138 
50,912 
49,630 
171,118 
Additions
- 
- 
- 
3,209 
3,209 
At 29 May 2026
14,438 
56,138 
50,912 
52,839 
174,327 
Depreciation
At 30 May 2025
7,220 
46,930 
27,480 
32,435 
114,065 
Charge for the year
1,444 
6,427 
4,687 
4,081 
16,639 
At 29 May 2026
8,664 
53,357 
32,167 
36,516 
130,704 
Net book value
At 29 May 2026
5,774 
2,781 
18,745 
16,323 
43,623 
At 29 May 2025
7,218 
9,208 
23,432 
17,195 
57,053 
6
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
8,952 
21,393 
Accrued income and prepayments
235,086 
224,951 
Other debtors
1,227,345 
1,533,800 
1,471,383 
1,780,144 
7
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Bank loans and overdrafts
12,500 
50,000 
VAT
116,762 
33,560 
Trade creditors
28,623 
29,516 
Taxes and social security
45,156 
70,617 
Other creditors
3,807 
28,745 
Accruals
614 
256 
Deferred income
257,406 
335,464 
464,868 
548,158 
8
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Bank loans
- 
12,500 
Other creditors
- 
38,906 
- 
51,406 
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P&PC Surveyors Ltd Notes to the Accounts for the year ended 29 May 2026
9
Transactions with related parties
The following amounts were outstanding at the reporting end date: Amounts due from related parties PRS Consultancy Limited £0 (2025 - £158,900) 60 Church Street Limited. £401,442 (2025 - £914,444) Cappuvino Ltd £63,500 (2025 - £33,000) P&M Properties £25,000 (2025 - £25,000) D&P (Lancaster) Ltd £0 (2025 - £49,000) Farrer Property Limited £86,000 (2025 - £81,157) Fisher Wrathall Surveyors Limited £113,000 (2025- £75,000) P&D Property (Oldham) Ltd £0 (2025 - £22,000) Charnley Property Ltd £308,653 (2025 - £163,653) Market Street Limited £27,750 (2025 - £0) The amount outstanding from Fisher Wrathall Surveyors Limited Limited a company in which Mr. P Charnley is a director and shareholder, is in respect of a loan. No interest was charged on the loan during the year. The amount outstanding from 60 Church Street Limited a company in which Mr. P Charnley is a director and shareholder, is in respect of a loan. No interest was charged on the loan during the year. The amount outstanding from Cappuvino Limited a company in which Mr. P Charnley is a director and shareholder, is in respect of a loan. No interest was charged on the loan during the year. The amount outstanding from P&M Properties a partnership in which Mr. P Charnley is a partner, is in respect of a loan. No interest was charged on the loan during the year. The amount outstanding from Farrer Property Limited a company in which Mr. P Charnley is a director and shareholder, is in respect of a loan. No interest was charged on the loan during the year. The amount outstanding from Charnley Property Ltd a company in which Mr. P Charnley is a director and shareholder, is in respect of a loan. No interest was charged on the loan during the year. The amount outstanding from Market St Ltd a company in which Mr. P Charnley is a director, is in respect of a loan. No interest was charged on the loan during the year.
10
Average number of employees
During the year the average number of employees was 25 (2025: 25).
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