REGISTERED NUMBER: 07669678 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Pickering Construction Limited

Page

Abridged Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

171,867

179,513

CURRENT ASSETS

Stocks

31,487

23,572

Debtors

35,965

52,153

Cash at bank

34,992

95,575

102,444

171,300

CREDITORS

Amounts falling due within one year

140,963

165,960

NET CURRENT (LIABILITIES)/ASSETS

(38,519

)

5,340

TOTAL ASSETS LESS CURRENT LIABILITIES

133,348

184,853

CREDITORS

Amounts falling due after more than one year

(18,312

)

(30,454

)

PROVISIONS FOR LIABILITIES

(42,967

)

(44,878

)

NET ASSETS

72,069

109,521

CAPITAL AND RESERVES

Called up share capital

105

105

Retained earnings

71,964

109,416

SHAREHOLDERS' FUNDS

72,069

109,521

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 5 October 2026 and were signed on its behalf by:

O J Cook - Director

1.	STATUTORY INFORMATION

Pickering Construction Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

07669678

Registered office:

2 Hallgarth

Pickering

North Yorkshire

YO18 7AW

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

33% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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 5 (2025 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

302,477

Additions

22,026

At 31 March 2026

324,503

DEPRECIATION

At 1 April 2025

122,964

Charge for year

29,672

At 31 March 2026

152,636

NET BOOK VALUE

At 31 March 2026

171,867

At 31 March 2025

179,513

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

Plant and

machinery

£

COST

At 1 April 2025

188,130

Transfer to ownership

(135,200

)

At 31 March 2026

52,930

DEPRECIATION

At 1 April 2025

42,793

Charge for year

6,033

Transfer to ownership

(29,450

)

At 31 March 2026

19,376

NET BOOK VALUE

At 31 March 2026

33,554

At 31 March 2025

145,337

5.	CAPITAL COMMITMENTS

31.3.26

31.3.25

£

£

Contracted but not provided for in the

financial statements

18,000

30,833