Company Registration No. 16140092 (England and Wales)
P & B Corporate Limited
Unaudited accounts
for the period from 17 December 2024 to 31 December 2025
P & B Corporate Limited
Unaudited accounts
Contents
P & B Corporate Limited
Company Information
for the period from 17 December 2024 to 31 December 2025
Company Number
16140092 (England and Wales)
Registered Office
Flat 10
Barrowfield Court
Barrowfield Lane
Kenilworth
Warwickshire
CV8 1EQ
England
Accountants
May Collis Accounting Limited
175 Newport Road
Leyton
London
Greater London
E10 6PF
P & B Corporate Limited
Accountants' report
Accountants' report to the director of P & B Corporate Limited on the preparation of the unaudited statutory accounts for the period from 17 December 2024 to 31 December 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 & B Corporate Limited for the period from
17 December 2024 to
31 December 2025 as set out on pages
5 -
7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of P & B Corporate Limited, as a body, in accordance with the terms of our engagement letter dated 16 December 2024. Our work has been undertaken solely to prepare for your approval the accounts of P & B Corporate Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than P & B Corporate Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that P & B Corporate 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 loss of P & B Corporate Limited. You consider that P & B Corporate Limited is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the accounts of P & B Corporate 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.
May Collis Accounting Limited
175 Newport Road
Leyton
London
Greater London
E10 6PF
10 September 2026
P & B Corporate Limited
Statement of financial position
as at 31 December 2025
Called up share capital not paid
100
Cash at bank and in hand
2,974
Creditors: amounts falling due within one year
(73,492)
Net current liabilities
(58,072)
Called up share capital
100
Profit and loss account
(8,352)
Shareholders' funds
(8,252)
For the period ending 31 December 2025 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 her 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 10 September 2026 and were signed on its behalf by
Buakhai NASPHAT
Director
Company Registration No. 16140092
P & B Corporate Limited
Notes to the Accounts
for the period from 17 December 2024 to 31 December 2025
P & B Corporate Limited is a private company, limited by shares, registered in England and Wales, registration number 16140092. The registered office is Flat 10, Barrowfield Court, Barrowfield Lane, Kenilworth, Warwickshire, CV8 1EQ, England.
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.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Amortisation — straight line 10 Years
4
Intangible fixed assets
Goodwill
At 31 December 2025
52,520
Charge for the period
2,800
At 31 December 2025
49,720
Amortisation — straight line 10 Years
Amounts falling due within one year
Accrued income and prepayments
1,046
P & B Corporate Limited
Notes to the Accounts
for the period from 17 December 2024 to 31 December 2025
6
Creditors: amounts falling due within one year
2025
Taxes and social security
418
Loans from directors
62,267
7
Transactions with related parties
At 31 December 2025 the company owed £32,266.63 to Mrs B Nasphat, a director and shareholder, and £30,000.00 to Ms P Nasphat, a shareholder.
The amounts were advanced during the period to fund the acquisition of the business and working capital. The loans are interest-free, unsecured and repayable on demand.
8
Average number of employees
During the period the average number of employees was 4.