P P Construction Limited

P P Construction Limited
Contents Page
For the year ended 31 August 2025

Company Information	1
Director's Report	2
Accountants' Report	3
Statement of Financial Position	4
Notes to the Financial Statements	5

P P Construction Limited
Company Information
For the year ended 31 August 2025

Director	Mr P W Potter
Registered Number	02996377
Registered Office	Deepwater Part Lane Reading Berkshire RG7 1TB
Accountants	Dove Marsh & Jones 1 Andromeda House Calleva Park Aldermaston Berkshire RG7 8AP
Secretary	Mr C V Trussler

1

P P Construction Limited
Director's Report
For the year ended 31 August 2025

Director's report and financial statements

The director presents his annual report and the financial statements for the year ended 31 August 2025

Director

The director who served the company throughout the year was as follows:

Mr P W Potter

Statement of director's responsibilities

The director is responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to

select suitable accounting policies and then apply them consistently
make judgments and accounting estimates that are reasonable and prudent
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business

The director is responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

On behalf of the board.

----------------------------------
Mr P W Potter
Director

Date approved: 11 August 2026

2

P P Construction Limited Accountants' Report For the year ended 31 August 2025
Report to the directors on the preparation of the unaudited statutory accounts of P P Construction Limited for the year ended 31 August 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of P P Construction Limited for the year ended 31 August 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of P P Construction Limited, as a body, in accordance with the terms of our engagement letter dated 27 August 2025. Our work has been undertaken solely to prepare for your approval the accounts of P P Construction Limited and state those matters that we have agreed to state to the Board of Directors of P P Construction Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than P P Construction Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that P P Construction 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 of P P Construction Limited. You consider that P P Construction 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 P Construction 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 statutory accounts 31 August 2025. .................................................... Dove Marsh & Jones 1 Andromeda House Calleva Park Aldermaston Berkshire RG7 8AP 11 August 2026 3

P P Construction Limited
Accountants' Report
For the year ended 31 August 2025

Report to the directors on the preparation of the unaudited statutory accounts of P P Construction Limited for the year ended 31 August 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of P P Construction Limited for the year ended 31 August 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of P P Construction Limited, as a body, in accordance with the terms of our engagement letter dated 27 August 2025. Our work has been undertaken solely to prepare for your approval the accounts of P P Construction Limited and state those matters that we have agreed to state to the Board of Directors of P P Construction Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than P P Construction Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that P P Construction 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 of P P Construction Limited. You consider that P P Construction 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 P Construction 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 statutory accounts
31 August 2025.

....................................................

Dove Marsh & Jones
1 Andromeda House
Calleva Park
Aldermaston
Berkshire
RG7 8AP
11 August 2026

3

P P Construction Limited
Statement of Financial Position
As at 31 August 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	387,299	8,363
		387,299	8,363
Current assets
Stocks	4	203,164	707,250
Debtors	5	1,934,519	1,768,461
Cash at bank and in hand		533,441	509,382
		2,671,124	2,985,093
Creditors: amount falling due within one year	6	(1,419,331)	(1,745,104)
Net current assets		1,251,793	1,239,989

Total assets less current liabilities		1,639,092	1,248,352
Provisions for liabilities	7	(17,759)	(46,966)
Net assets		1,621,333	1,201,386

Capital and reserves
Called up share capital		100	100
Profit and loss account		1,621,233	1,201,286
Shareholders' funds		1,621,333	1,201,386

For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the director on 11 August 2026 and were signed by:

-------------------------------
Mr P W Potter
Director

4

P P Construction Limited
Notes to the Financial Statements
For the year ended 31 August 2025

General Information

P P Construction Limited is a private company, limited by shares, registered in England and Wales, registration number 02996377, registration address Deepwater, Part Lane, Reading, Berkshire, RG7 1TB.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover represents the amount derived from the provision of services falling within the company's activities excluding value added tax, together with revenue being recognised as project activity progresses to reflect the seller's partial performance of its contractual obligations.
Retentions are only recognised when all conditions for their receipt are satisfied.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Motor Vehicles	25% Reducing Balance
Fixtures and Fittings	15% Reducing Balance
Computer Equipment	25% Straight Line

Stocks & Work in Progress

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Where the substance of a contract is that the contractual obligations are performed gradually over time, revenue is recognised as contract progresses to reflect the partial performance of our contractual obligations. The amount of revenue included reflects the accrual of the right to consideration as contract activity progresses by reference to value of the work performed.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 15 (2024 : 14).

3.

Tangible fixed assets

Cost or valuation	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£
At 01 September 2024	19,068	1,260	31,912	52,240
Additions	389,780	283	2,136	392,199
Disposals	-	-	-	-
At 31 August 2025	408,848	1,543	34,048	444,439
Depreciation
At 01 September 2024	17,755	861	25,261	43,877
Charge for year	8,448	94	4,721	13,263
On disposals	-	-	-	-
At 31 August 2025	26,203	955	29,982	57,140
Net book values
Closing balance as at 31 August 2025	382,645	588	4,066	387,299
Opening balance as at 01 September 2024	1,313	399	6,651	8,363

4.

Stocks

	2025 £		2024 £
Work in Progress	203,164		707,250
	203,164		707,250

5.

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	1,734,475	1,487,047
Other Debtors	-	3,541
VAT	200,044	277,873
	1,934,519	1,768,461

6.

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	930,852	1,205,073
Corporation Tax	259,292	432,728
PAYE & Social Security	179,751	55,101
Accrued Expenses	37,150	25,300
Other Creditors	11,969	26,574
Directors' Current Accounts	317	328
	1,419,331	1,745,104

7.

Provisions for liabilities

	2025 £		2024 £
Warranty Provision	17,759		46,966
	17,759		46,966

5

Registered Number: 02996377
England and Wales
P P CONSTRUCTION LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 September 2024 End date: 31 August 2025