Perrott Building Services Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04106501 (England and Wales)

Financial Statements for the Year Ended 30 November 2025

for

Perrott Building Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M G Perrott

D Perrott

M J Perrott

J S Perrott

K Amos

SECRETARY:

K Amos

REGISTERED OFFICE:

West Town House

Kingsland

Leominster

Herefordshire

HR6 9SE

REGISTERED NUMBER:

04106501 (England and Wales)

ACCOUNTANTS:

R J Francis & Co

Suites 1 & 2

Marshall Business Centre

Faraday Road

Hereford

Herefordshire

HR4 9NS

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

674,883

661,189

Investment property

6

1,314,715

1,989,598

1,975,904

CURRENT ASSETS

Debtors

7

2,400,991

2,330,100

Cash at bank

343,044

580,568

2,744,035

2,910,668

CREDITORS

Amounts falling due within one year

8

272,078

676,747

NET CURRENT ASSETS

2,471,957

2,233,921

TOTAL ASSETS LESS CURRENT LIABILITIES

4,461,555

4,209,825

PROVISIONS FOR LIABILITIES

122,711

123,558

NET ASSETS

4,338,844

4,086,267

CAPITAL AND RESERVES

Called up share capital

100

Fair value reserve

10

194,036

Retained earnings

4,144,708

3,892,131

SHAREHOLDERS' FUNDS

4,338,844

4,086,267

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 25 August 2026 and were signed on its behalf by:

K Amos - Director

1.	STATUTORY INFORMATION

Perrott Building Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of seven years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

15% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 December 2024

and 30 November 2025

35,000

AMORTISATION

At 1 December 2024

and 30 November 2025

35,000

NET BOOK VALUE

At 30 November 2025

-

At 30 November 2024

-

On Acquisition of Perrott Building Services Partnership.

5.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

COST

At 1 December 2024

425,670

469,290

138,883

7,731

1,041,574

Additions

17,080

5,200

62,825

-

85,105

Disposals

-

(23,700

)

(36,686

)

-

(60,386

)

At 30 November 2025

442,750

450,790

165,022

7,731

1,066,293

DEPRECIATION

At 1 December 2024

-

288,523

85,618

6,244

380,385

Charge for year

-

35,925

18,145

126

54,196

Eliminated on disposal

-

(16,102

)

(27,069

)

-

(43,171

)

At 30 November 2025

-

308,346

76,694

6,370

391,410

NET BOOK VALUE

At 30 November 2025

442,750

142,444

88,328

1,361

674,883

At 30 November 2024

425,670

180,767

53,265

1,487

661,189

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

COST

At 1 December 2024

50,000

Reclassification/transfer

(50,000

)

At 30 November 2025

-

DEPRECIATION

At 1 December 2024

19,294

Charge for year

4,606

Reclassification/transfer

(23,900

)

At 30 November 2025

-

NET BOOK VALUE

At 30 November 2025

-

At 30 November 2024

30,706

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 December 2024

and 30 November 2025

1,314,715

NET BOOK VALUE

At 30 November 2025

1,314,715

At 30 November 2024

1,314,715

Fair value at 30 November 2025 is represented by:

£

Valuation in 2025

1,314,715

If investment properties had not been revalued they would have been included at the following historical cost:

2025

2024

£

Cost

1,055,999

Investment properties were valued on an open market basis on 30 November 2025 by the directors .

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

208,137

555,506

Amounts recoverable on contract

2,111,581

1,714,413

Other debtors

81,273

60,181

2,400,991

2,330,100

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Hire purchase contracts

-

3,743

Trade creditors

134,460

405,316

Taxation and social security

91,223

226,336

Other creditors

46,395

41,352

272,078

676,747

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

Hire purchase contracts

-

3,743

10.

RESERVES

Fair

value

reserve

£

At 1 December 2024

and 30 November 2025

194,036

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The company has a loan outstanding from one of the directors as at 30 November 2025 amounting to £Nil (2024 - £10,000). No interest is charged on this loan.