Property Surv Building Surveying and Design Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09748766

		2026		2025 as restated
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		22,254		12,383

			22,254		12,383
CURRENT ASSETS
Debtors	5	7,542		3,120
Cash at bank and in hand		5,120		82,957

		12,662		86,077
Creditors: Amounts Falling Due Within One Year	6	(30,352 )		(57,373 )

NET CURRENT ASSETS (LIABILITIES)			(17,690 )		28,704

TOTAL ASSETS LESS CURRENT LIABILITIES			4,564		41,087

PROVISIONS FOR LIABILITIES
Deferred Taxation			(5,563 )		(3,096 )

NET (LIABILITIES)/ASSETS			(999 )		37,991

CAPITAL AND RESERVES
Called up share capital	7		1		1
Profit and Loss Account			(1,000 )		37,990

SHAREHOLDERS' FUNDS			(999)		37,991

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Property Surv Building Surveying and Design Ltd

Balance Sheet (continued)

As At 28 February 2026

For the year ending 28 February 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr R J Morris

Director

31 July 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Property Surv Building Surveying and Design Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09748766 . The registered office is 144 Knutsford Road Grappenhall, Warrington, Cheshire, WA4 2PW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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.

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'.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

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.

Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant and machinery	25% reducing balance
Fixtures and fittings	15% reducing balance
Computer equipment	25% straight line

2.4. Taxation

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.

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

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Property Surv Building Surveying and Design Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

4. Tangible Assets

	Plant and machinery	Fixtures and fittings	Computer equipment	Total
	£	£	£	£
Cost
As at 1 March 2025	5,182	7,393	8,001	20,576
Additions	-	12,088	1,921	14,009

As at 28 February 2026	5,182	19,481	9,922	34,585

Depreciation
As at 1 March 2025	3,034	553	4,606	8,193
Provided during the period	537	2,085	1,516	4,138

As at 28 February 2026	3,571	2,638	6,122	12,331

Net Book Value
As at 28 February 2026	1,611	16,843	3,800	22,254

As at 1 March 2025	2,148	6,840	3,395	12,383

5. Debtors

	2026	2025 as restated
	£	£
Due within one year
Trade debtors	5,429	3,120
Other debtors	2,113	-

	7,542	3,120

6. Creditors: Amounts Falling Due Within One Year

	2026	2025 as restated
	£	£
Trade creditors	5,347	1,596
Other creditors	3,020	2,861
Taxation and social security	21,985	52,916

	30,352	57,373

7. Share Capital

	2026	2025 as restated
	£	£
Allotted, Called up and fully paid	1	1

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Property Surv Building Surveying and Design Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

8. Related Party Transactions

The following related party transactions were undertaken during the year:

The directors withdrew amounts totalling £140,117, introduced amounts totalling £78,433 and were issued dividends totalling £58,200. At the balance sheet date the amount owed by the directors from the company was £2,113 (2025: £1,361 owed to).

Dividends were paid to the directors in respect of their ordinary shareholdings totalling £58,200 (2025: £78,000).

The aggregate remuneration paid to key management personnel for the year was £25,140 (2025: £18,196).

No further transactions with related parties were undertaken, other than those under normal market conditions, such as are required to be

disclosed in accordance with FRS102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

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