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Company Registration No. 10538572 (England and Wales)
PCL Heat & Gas Engineers Limited Unaudited accounts for the year ended 31 December 2025
PCL Heat & Gas Engineers Limited Unaudited accounts Contents
Page
Statement of financial position
3
Notes to the accounts
4
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PCL Heat & Gas Engineers Limited Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
118,375 
115,766 
Current assets
Inventories
10,000 
10,000 
Debtors
5
53,975 
51,743 
Cash at bank and in hand
250,917 
247,822 
314,892 
309,565 
Creditors: amounts falling due within one year
6
(217,130)
(199,603)
Net current assets
97,762 
109,962 
Total assets less current liabilities
216,137 
225,728 
Creditors: amounts falling due after more than one year
7
(11,812)
(14,167)
Net assets
204,325 
211,561 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
204,225 
211,461 
Shareholders' funds
204,325 
211,561 
For the year 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 his 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 14 September 2026 and were signed on its behalf by
Mr P Clarke Director Company Registration No. 10538572
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PCL Heat & Gas Engineers Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
PCL Heat & Gas Engineers Limited is a private company, limited by shares, registered in England and Wales, registration number 10538572. The registered office is 4 Scotch Street, Whitehaven, Cumbria, CA28 7BJ.
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.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 January 2025
81,302 
39,542 
75,029 
4,628 
18,056 
218,557 
Additions
- 
4,958 
26,490 
- 
1,089 
32,537 
At 31 December 2025
81,302 
44,500 
101,519 
4,628 
19,145 
251,094 
Depreciation
At 1 January 2025
20,325 
28,546 
40,353 
2,028 
11,539 
102,791 
Charge for the year
4,065 
5,900 
16,786 
806 
2,371 
29,928 
At 31 December 2025
24,390 
34,446 
57,139 
2,834 
13,910 
132,719 
Net book value
At 31 December 2025
56,912 
10,054 
44,380 
1,794 
5,235 
118,375 
At 31 December 2024
60,977 
10,996 
34,676 
2,600 
6,517 
115,766 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
13,421 
4,743 
Trade debtors
30,000 
30,000 
Accrued income and prepayments
550 
3,000 
Other debtors
10,004 
14,000 
53,975 
51,743 
- 4 -
PCL Heat & Gas Engineers Limited Notes to the Accounts for the year ended 31 December 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
4,166 
- 
Obligations under finance leases and hire purchase contracts
6,750 
- 
Trade creditors
81,938 
89,002 
Taxes and social security
14,214 
29,239 
Other creditors
80,872 
79,180 
Loans from directors
29,190 
2,182 
217,130 
199,603 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
- 
14,167 
Obligations under finance leases and hire purchase contracts
11,812 
- 
11,812 
14,167 
8
Average number of employees
During the year the average number of employees was 10 (2024: 8).
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