BrightAccountsProduction v1.0.0 v1.0.0 2025-06-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the business is that of architectural activities. 4 September 2026 0 0 08075044 2026-05-31 08075044 2025-05-31 08075044 2024-05-31 08075044 2025-06-01 2026-05-31 08075044 2024-06-01 2025-05-31 08075044 uk-bus:PrivateLimitedCompanyLtd 2025-06-01 2026-05-31 08075044 uk-curr:PoundSterling 2025-06-01 2026-05-31 08075044 uk-bus:SmallCompaniesRegimeForAccounts 2025-06-01 2026-05-31 08075044 uk-bus:FullAccounts 2025-06-01 2026-05-31 08075044 uk-bus:Director1 2025-06-01 2026-05-31 08075044 uk-bus:Director2 2025-06-01 2026-05-31 08075044 uk-bus:RegisteredOffice 2025-06-01 2026-05-31 08075044 uk-bus:Agent1 2025-06-01 2026-05-31 08075044 uk-core:ShareCapital 2026-05-31 08075044 uk-core:ShareCapital 2025-05-31 08075044 uk-core:RetainedEarningsAccumulatedLosses 2026-05-31 08075044 uk-core:RetainedEarningsAccumulatedLosses 2025-05-31 08075044 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2026-05-31 08075044 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-05-31 08075044 uk-bus:FRS102 2025-06-01 2026-05-31 08075044 uk-core:PlantMachinery 2025-06-01 2026-05-31 08075044 uk-core:FurnitureFittingsToolsEquipment 2025-06-01 2026-05-31 08075044 uk-core:CurrentFinancialInstruments 2026-05-31 08075044 uk-core:CurrentFinancialInstruments 2025-05-31 08075044 uk-core:WithinOneYear 2026-05-31 08075044 uk-core:WithinOneYear 2025-05-31 08075044 uk-core:EmployeeBenefits 2025-05-31 08075044 uk-core:EmployeeBenefits 2025-06-01 2026-05-31 08075044 uk-core:AcceleratedTaxDepreciationDeferredTax 2026-05-31 08075044 uk-core:TaxLossesCarry-forwardsDeferredTax 2026-05-31 08075044 uk-core:OtherDeferredTax 2026-05-31 08075044 uk-core:RevaluationPropertyPlantEquipmentDeferredTax 2026-05-31 08075044 uk-core:EmployeeBenefits 2026-05-31 08075044 2025-06-01 2026-05-31 08075044 uk-bus:AuditExempt-NoAccountantsReport 2025-06-01 2026-05-31 xbrli:pure iso4217:GBP xbrli:shares
 
 
 
 
 
 
 
 
 
 
 
PPK Timber Designs Ltd
 
Unaudited Financial Statements
 
for the financial year ended 31 May 2026



PPK Timber Designs Ltd
Directors and Other Information

 
Directors Mr P M Kemmish
Mr B C Summerell
 
 
Company Registration Number 08075044
 
 
Registered Office 53 Lyefield Road
Worle
Weston-Super-Mare
Somerset
BS22 9NX
 
 
Accountants Four Fifty Partnership
Chartered Accountants
34 Boulevard
Somerset
BS23 1NF



PPK Timber Designs Ltd
Company Registration Number: 08075044
Balance Sheet
as at 31 May 2026

2026 2025
Notes £ £
 
Fixed Assets
Tangible assets 4 2,246 2,331
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Current Assets
Debtors 5 26,809 22,308
Cash at bank and in hand 39,324 86,082
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66,133 108,390
───────── ─────────
Creditors: amounts falling due within one year 6 (34,626) (55,176)
───────── ─────────
Net Current Assets 31,507 53,214
───────── ─────────
Total Assets less Current Liabilities 33,753 55,545
 
Provisions for liabilities 7 (562) (583)
───────── ─────────
Net Assets 33,191 54,962
═════════ ═════════
 
Capital and Reserves
Called up share capital 100 100
Retained earnings 33,091 54,862
───────── ─────────
Shareholders' Funds 33,191 54,962
═════════ ═════════
 
The financial statements have been prepared 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 company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account and Directors' Report.
           
For the financial year ended 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
           
The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.
           
The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.
           
Approved by the Board and authorised for issue on 4 September 2026 and signed on its behalf by
           
           
           
________________________________          
Mr P M Kemmish          
Director          
           



PPK Timber Designs Ltd
Notes to the Financial Statements
for the financial year ended 31 May 2026

   
1. General Information
 

PPK Timber Designs Ltd is a company limited by shares incorporated and registered in the England and Wales.

The registered number of the company is 08075044.

The registered office of the company is 53 Lyefield Road, Worle, Weston-Super-Mare, Somerset, BS22 9NX.

The financial statements have been presented in Pound (£) which is also the functional currency of the company.

         
2. Summary of Significant Accounting Policies
 
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
 
Statement of compliance
The financial statements of the company for the financial year ended 31 May 2026 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
 
Basis of preparation
The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
 
Turnover
Turnover comprises the fair value of goods supplied by the company, exclusive of trade discounts and value added tax. The company recognises revenue when: The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.
 
Tangible assets and depreciation
Tangible assets are stated at cost or at valuation, less accumulated depreciation. Cost comprises purchase price and other directly attributable costs. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
 
  Plant, fixtures and fittings - 15% reducing balance
  Computer equipment - 33% straight line
 
The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
 
Leasing
Rentals payable under operating leases are dealt with in the Profit and Loss Account as incurred over the period of the rental agreement.
 
Employee benefits
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.
 
Taxation and deferred taxation

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income. Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

 
Financial Instruments
Financial instruments are classified and accounted for according to the substance of the contracted arrangement, as either financial assets or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.
       
3. Employees
 
The average monthly number of employees, including directors, during the financial year was: 5 (2025: 4).
         
4. Tangible assets
  Plant, fixtures Computer Total
  and fittings equipment  
       
  £ £ £
Cost
At 1 June 2025 7,241 35,800 43,041
Additions - 600 600
  ───────── ───────── ─────────
At 31 May 2026 7,241 36,400 43,641
  ───────── ───────── ─────────
Depreciation
At 1 June 2025 5,830 34,880 40,710
Charge for the financial year 212 473 685
  ───────── ───────── ─────────
At 31 May 2026 6,042 35,353 41,395
  ───────── ───────── ─────────
Net book value
At 31 May 2026 1,199 1,047 2,246
  ═════════ ═════════ ═════════
At 31 May 2025 1,411 920 2,331
  ═════════ ═════════ ═════════
       
5. Debtors 2026 2025
  £ £
 
Trade debtors 18,450 19,056
Other debtors 1,875 1,875
Prepayments and accrued income 6,484 1,377
  ───────── ─────────
  26,809 22,308
  ═════════ ═════════
       
6. Creditors 2026 2025
Amounts falling due within one year £ £
 
Trade creditors 1,560 450
Taxation 18,154 27,465
Directors' current accounts 12,865 24,159
Other creditors 1,131 119
Accruals 916 2,983
  ───────── ─────────
  34,626 55,176
  ═════════ ═════════
       
7. Provisions for liabilities
 
The amounts provided for deferred taxation are analysed below:
 
  Capital Total
  allowances  
     
  2026 2025
  £ £
 
At financial year start 583 873
Charged to profit and loss (21) (290)
  ───────── ─────────
At financial year end 562 583
  ═════════ ═════════