Company registration number: 03921796
Annual report and unaudited financial statements
for the year ended 28 February 2026
for
P J Homes Limited
Pages for filing with the Registrar
Company registration number: 03921796
P J Homes Limited
Balance sheet
as at 28 February 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 4 1,996 4,317
1,996 4,317
Current assets
Cash at bank and in hand 93,259 185,594
93,259 185,594
Creditors: amounts falling due within one year
5 (1,645) (75,992)
Net current assets 91,614 109,602
Total assets less current liabilities 93,610 113,919
NET ASSETS 93,610 113,919
Capital and reserves
Called up share capital 100 100
Profit and loss account 93,510 113,819
TOTAL EQUITY 93,610 113,919
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 28 February 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
1
Company registration number: 03921796
P J Homes Limited
Balance sheet - continued
as at 28 February 2026
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr P Horsley, Director
17 October 2026
2
P J Homes Limited
Notes to the financial statements
for the year ended 28 February 2026
1 Company information
P J Homes Limited is a private company registered in England and Wales. Its registered number is 03921796. The company is limited by shares. Its registered office is Omega Court, Sheffield, South Yorkshire, S11 8FT.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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.
Fixed assets:
Plant and machinery - 15% reducing balance
Fixtures & fittings - 15% reducing balance
Motor vehicles - 25% reducing balance
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
3 Average number of employees
During the year the average number of employees was 1 (2025 - 1).
3
P J Homes Limited
Notes to the financial statements - continued
for the year ended 28 February 2026
4 Tangible fixed assets
Fixed assets
£
Cost
At 1 March 2025 26,154
Disposals (14,745)
At 28 February 2026 11,409
Depreciation
At 1 March 2025 21,837
Charge for year 353
Eliminated on disposal (12,777)
At 28 February 2026 9,413
Net book value
At 28 February 2026 1,996
At 28 February 2025 4,317
5 Creditors: amounts falling due within one year
2026 2025
£ £
Amounts owed to directors 265 68,631
Taxation - 5,981
Accruals and deferred income 1,380 1,380
1,645 75,992
6 Related party transactions
The director is also a shareholder of the company. Dividends paid to Mr P J Horsley, as director and shareholder of the company, during the year (with the previous year shown in brackets) were £20,000 (£500).
4