P.B's Carpentry Limited

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—5

Report to the director on the preparation of the unaudited statutory accounts of P.B's Carpentry Limited For The Year Ended 28 February 2026

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of P.B's Carpentry Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of P.B's Carpentry Limited , as a body, in accordance with the terms of our engagement letter dated 23 March 2020. Our work has been undertaken solely to prepare for your approval the accounts of P.B's Carpentry Limited and state those matters that we have agreed to state to the director of P.B's Carpentry Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than P.B's Carpentry Limited and its director as a body for our work or for this report.

It is your duty to ensure that P.B's Carpentry Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of P.B's Carpentry Limited . You consider that P.B's Carpentry Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of P.B's Carpentry Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

7th August 2026

Apple Accountancy Services Limited

Chartered Certified Accountants

146 Manor Way

Borehamwood

Hertfordshire

WD6 1QX

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P.B's Carpentry Limited

Balance Sheet

As At 28 February 2026

Balance Sheet

Registered number: 08913301

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		11,926		16,178

			11,926		16,178
CURRENT ASSETS
Debtors		4,980		5,958
Cash at bank and in hand		17,340		33,809

		22,320		39,767
Creditors: Amounts Falling Due Within One Year		(23,818 )		(49,886 )

NET CURRENT ASSETS (LIABILITIES)			(1,498 )		(10,119 )

TOTAL ASSETS LESS CURRENT LIABILITIES			10,428		6,059

Creditors: Amounts Falling Due After More Than One Year			-		(1,930 )

NET ASSETS			10,428		4,129

CAPITAL AND RESERVES
Called up share capital			1		1
Profit and Loss Account			10,427		4,128

SHAREHOLDERS' FUNDS			10,428		4,129

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P.B's Carpentry Limited

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 member has 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.

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 Paul Burrows

Director

7th August 2026

The notes on pages 4 to 5 form part of these financial statements.

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P.B's Carpentry Limited

Notes to the Financial Statements

For The Year Ended 28 February 2026

Notes to the Financial Statements

1. General Information

P.B's Carpentry Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08913301 . The registered office is 146 Manor Way, Borehamwood, Hertfordshire, WD6 1QX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

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.

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 fixed assets are measured at cost less accumulated depreciation and any 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:

Motor Vehicles	25% Reducing balance
Computer Equipment	33% Straight line

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

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P.B's Carpentry Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

4. Tangible Assets

	Motor Vehicles	Computer Equipment	Total
	£	£	£
Cost
As at 1 March 2025	36,372	1,249	37,621

As at 28 February 2026	36,372	1,249	37,621

Depreciation
As at 1 March 2025	21,027	416	21,443
Provided during the period	3,836	416	4,252

As at 28 February 2026	24,863	832	25,695

Net Book Value
As at 28 February 2026	11,509	417	11,926

As at 1 March 2025	15,345	833	16,178

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