P.K. Construction (Lincs) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04624291 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

P.K. Construction (Lincs) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A P Knowles

L Gaughan

REGISTERED OFFICE:

Unit 2, East Riverside

Immingham Docks

Immingham

North East Lincs

DN40 2LZ

REGISTERED NUMBER:

04624291 (England and Wales)

FIXED ASSETS

Tangible assets

4

738,115

470,629

CURRENT ASSETS

Stocks

251,109

95,559

Debtors

5

478,422

624,757

Cash at bank and in hand

1,422,433

1,748,247

2,151,964

2,468,563

CREDITORS

Amounts falling due within one year

6

694,862

734,784

NET CURRENT ASSETS

1,457,102

1,733,779

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,195,217

2,204,408

PROVISIONS FOR LIABILITIES

76,182

86,424

NET ASSETS

2,119,035

2,117,984

CAPITAL AND RESERVES

Called up share capital

800

1,200

Capital redemption reserve

800

400

Retained earnings

2,117,435

2,116,384

SHAREHOLDERS' FUNDS

2,119,035

2,117,984

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 30 September 2026 and were signed on its behalf by:

L Gaughan - Director

1.	STATUTORY INFORMATION

P.K. Construction (Lincs) 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 represents net invoiced sales of goods and services, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on reducing balance and 20% on reducing balance

Stocks

Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell, after making due allowance for obsolete and slow moving items. Cost is calculated at an average cost basis.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 31 (2025 - 31 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 February 2025

-

1,040,644

Additions

255,645

199,297

454,942

Disposals

-

(166,042

)

(166,042

)

At 31 January 2026

255,645

1,073,899

1,329,544

DEPRECIATION

At 1 February 2025

-

570,015

Charge for year

-

135,926

Eliminated on disposal

-

(114,512

)

(114,512

)

At 31 January 2026

-

591,429

NET BOOK VALUE

At 31 January 2026

255,645

482,470

738,115

At 31 January 2025

-

470,629

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 February 2025

and 31 January 2026

279,398

DEPRECIATION

At 1 February 2025

132,912

Charge for year

30,837

At 31 January 2026

163,749

NET BOOK VALUE

At 31 January 2026

115,649

At 31 January 2025

146,486

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Trade debtors

455,191

288,059

Other debtors

23,231

336,698

478,422

624,757

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Hire purchase contracts

-

44,081

Trade creditors

193,600

123,240

Taxation and social security

312,244

429,019

Other creditors

189,018

138,444

694,862

734,784

7.	SECURED DEBTS

The following secured debts are included within creditors:

31.1.26

31.1.25

£

Hire purchase contracts

-

44,081

The assets on HP are secured on the asset of which the HP relates to.