Company registration number 03705812 (England and Wales)
P.L. Johnson Limited
UNAUDITED FINANCIAL STATEMENTS
for the year ended 31 January 2026
PAGES FOR FILING WITH REGISTRAR
P.L. Johnson Limited
Contents
Page
Statement of financial position
1
Notes to the financial statements
2 - 3
P.L. Johnson Limited
Statement Of Financial Position
as at 31 January 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
4,358
5,606
Current assets
Debtors
6,205
5,118
Cash at bank and in hand
10,963
8,899
17,168
14,017
Creditors: amounts falling due within one year
(10,008)
(13,749)
Net current assets
7,160
268
Net assets
11,518
5,874
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
11,418
5,774
Total equity
11,518
5,874

For the financial year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 13 August 2026
P L Johnson
Director
Company registration number 03705812 (England and Wales)
P.L. Johnson Limited
Notes to the financial statements
for the year ended 31 January 2026
- 2 -
1
Accounting policies
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
10% reducing balance
Fixtures and fittings
25% reducing balance
Motor vehicles
25% reducing balance
Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

P.L. Johnson Limited
Notes to the financial statements (continued)
for the year ended 31 January 2026
- 3 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
1
1
3
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
Cost
At 1 February 2025 and 31 January 2026
1,777
1,113
18,207
21,097
Depreciation and impairment
At 1 February 2025
750
585
14,156
15,491
Depreciation charged in the year
103
132
1,013
1,248
At 31 January 2026
853
717
15,169
16,739
Carrying amount
At 31 January 2026
924
396
3,038
4,358
At 31 January 2025
1,027
528
4,051
5,606
4
Company information

P.L. Johnson Limited is a private company limited by shares incorporated in England and Wales. The registered office is 315a Horbury Road, Wakefield, West Yorkshire, WF2 8JL.

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