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Company Registration No. 04656776 (England and Wales)
PJ Cabs Limited Unaudited accounts for the year ended 31 March 2026
PJ Cabs Limited Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
- 2 -
PJ Cabs Limited Company Information for the year ended 31 March 2026
Director
Paul Andrew Venn
Company Number
04656776 (England and Wales)
Registered Office
Unit 25 Falcon Gate Business Park Dean Road Yate Bristol BS37 5NH UK
Accountants
Evans Entwistle 26 Berkeley Square Bristol BS8 1HP
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Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of PJ Cabs Limited for the year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of PJ Cabs Limited for the year ended 31 March 2026 which comprise of 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 CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
Our work has been undertaken in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com.
Evans Entwistle Member in Practice 26 Berkeley Square Bristol BS8 1HP 4 August 2026
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PJ Cabs Limited Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
43,586
60,081
Current assets
Debtors
5
48,662
46,801
Cash at bank and in hand
23,072
41,773
71,734
88,574
Creditors: amounts falling due within one year
6
(56,796)
(62,096)
Net current assets
14,938
26,478
Total assets less current liabilities
58,524
86,559
Creditors: amounts falling due after more than one year
7
(60,166)
(103,978)
Net liabilities
(1,642)
(17,419)
Capital and reserves
Called up share capital
8
2
2
Profit and loss account
(1,644)
(17,421)
Shareholders' funds
(1,642)
(17,419)
For the year ending 31 March 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 4 August 2026 and were signed on its behalf by
Paul Andrew Venn Director Company Registration No. 04656776
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PJ Cabs Limited Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
PJ Cabs Limited is a private company, limited by shares, registered in England and Wales, registration number 04656776. The registered office is Unit 25 Falcon Gate Business Park, Dean Road, Yate, Bristol, BS37 5NH, UK.
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.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
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:
Motor vehicles
20% reducing balance
Fixtures & fittings
20% reducing balance
Computer equipment
2 years straight line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. 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.
- 6 -
PJ Cabs Limited Notes to the Accounts for the year ended 31 March 2026
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
4
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 April 2025
188,189
10,831
38,734
237,754
Additions
16,115
-
4,071
20,186
Disposals
(49,837)
-
-
(49,837)
At 31 March 2026
154,467
10,831
42,805
208,103
Depreciation
At 1 April 2025
131,213
10,831
35,629
177,673
Charge for the year
17,407
-
1,529
18,936
On disposals
(32,092)
-
-
(32,092)
At 31 March 2026
116,528
10,831
37,158
164,517
Net book value
At 31 March 2026
37,939
-
5,647
43,586
At 31 March 2025
56,976
-
3,105
60,081
5
Debtors
2026
2025
£
£
Amounts falling due within one year
Accrued income and prepayments
48,662
46,801
6
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans and overdrafts
16,906
10,048
VAT
4,399
9,237
Obligations under finance leases and hire purchase contracts
5,494
13,028
Trade creditors
5,907
6,765
Taxes and social security
7,862
10,021
Other creditors
1,348
803
Accruals
14,880
12,194
56,796
62,096
7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans
12,947
10,016
Loans from directors
47,219
93,962
60,166
103,978
- 7 -
PJ Cabs Limited Notes to the Accounts for the year ended 31 March 2026
8
Share capital
2026
2025
£
£
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
9
Average number of employees
During the year the average number of employees was 10 (2025: 10).
- 8 -