REGISTERED NUMBER: 13911577 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

PB Drainage Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr P Baines

REGISTERED OFFICE:

32 Beaumaris Drive

Thingwall

Wirral

Cheshire

CH61 7XR

REGISTERED NUMBER:

13911577 (England and Wales)

FIXED ASSETS

Tangible assets

4

15,074

10,420

CURRENT ASSETS

Debtors

5

6,988

14,736

Cash at bank

34,964

46,772

41,952

61,508

CREDITORS

Amounts falling due within one year

6

22,683

15,922

NET CURRENT ASSETS

19,269

45,586

TOTAL ASSETS LESS CURRENT LIABILITIES

34,343

56,006

CREDITORS

Amounts falling due after more than one year

7

(6,171

)

-

PROVISIONS FOR LIABILITIES

8

(2,864

)

(1,980

)

NET ASSETS

25,308

54,026

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

25,307

54,025

SHAREHOLDERS' FUNDS

25,308

54,026

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 1 April 2026 and were signed by:

Mr P Baines - Director

1.	STATUTORY INFORMATION

PB Drainage 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.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 March 2025

19,799

Additions

13,800

Disposals

(13,500

)

At 28 February 2026

20,099

DEPRECIATION

At 1 March 2025

9,379

Charge for year

3,450

Eliminated on disposal

(7,804

)

At 28 February 2026

5,025

NET BOOK VALUE

At 28 February 2026

15,074

At 28 February 2025

10,420

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade debtors

6,988

13,476

Other debtors

-

1,260

6,988

14,736

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Hire purchase contracts

1,998

-

Taxation and social security

10,776

13,714

Other creditors

9,909

2,208

22,683

15,922

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.26

28.2.25

£

£

Hire purchase contracts

6,171

-

8.	PROVISIONS FOR LIABILITIES

28.2.26

28.2.25

£

£

Deferred tax

2,864

1,980

Deferred

tax

£

Balance at 1 March 2025

1,980

Deferred Tax

884

Balance at 28 February 2026

2,864

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr P Baines.