REGISTERED NUMBER: 09032849 (England and Wales)

PABRST ENGINEERING LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

P Beckerson

REGISTERED OFFICE:

11 Rosedene Gardens

Ilford

Essex

IG2 6YE

REGISTERED NUMBER:

09032849 (England and Wales)

ACCOUNTANTS:

Howard Walters

Chartered Certified Accountants

11 Rosedene Gardens

Ilford

Essex

IG2 6YE

FIXED ASSETS

Tangible assets

4

14,994

24,758

CURRENT ASSETS

Debtors

5

7,210

7,643

Cash at bank and in hand

71,663

20,479

78,873

28,122

CREDITORS

Amounts falling due within one year

6

25,167

17,204

NET CURRENT ASSETS

53,706

10,918

TOTAL ASSETS LESS CURRENT LIABILITIES

68,700

35,676

CREDITORS

Amounts falling due after more than one year

7

-

260

NET ASSETS

68,700

35,416

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

68,600

35,316

SHAREHOLDERS' FUNDS

68,700

35,416

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 23 September 2026 and were signed by:

P Beckerson - Director

1.	STATUTORY INFORMATION

PABRST Engineering Ltd 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 etc

-

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

etc

£

COST

At 1 June 2025

38,334

Disposals

(11,295

)

At 31 May 2026

27,039

DEPRECIATION

At 1 June 2025

13,576

Charge for year

4,999

Eliminated on disposal

(6,530

)

At 31 May 2026

12,045

NET BOOK VALUE

At 31 May 2026

14,994

At 31 May 2025

24,758

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

6,730

-

Other debtors

480

7,643

7,210

7,643

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

20,418

12,721

Other creditors

4,749

4,483

25,167

17,204

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

-

260

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 May 2026 and 31 May 2025:

2026

2025

£

£

P Beckerson

Balance outstanding at start of year

7,455

7,260

Amounts advanced

-

9,695

Amounts repaid

(7,455

)

(9,500

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

7,455