PA Contract Services Limited


Directors	Paul Dransfield
	Daniel Smith
	Adam Thompson


Registered Address	Salisbury House
	Saxon Way
	Hessle
	HU13 9PB


Registered Number	13872038 (England and Wales)

Statement of Financial Position
31 January 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		14,050		13,600
			14,050		13,600
Current assets
Debtors	5	373,523		88,536
Cash at bank and on hand		462,801		357,647
		836,324		446,183
Creditors amounts falling due within one year	6	(714,113)		(323,255)
Net current assets (liabilities)			122,211		122,928
Total assets less current liabilities			136,261		136,528
Provisions for liabilities	7		(3,118)		(3,055)
Net assets			133,143		133,473
Capital and reserves
Called up share capital			400		400
Profit and loss account			132,743		133,073
Shareholders' funds			133,143		133,473

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 19 October 2026, and are signed on its behalf by:

Adam Thompson
Director
Registered Company No. 13872038

PA Contract Services Limited

Notes to the Financial Statements
for the year ended 31 January 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Defined contribution pension plan
	The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

Defined contribution pension plan

The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: Plant & machinery: 4 to 10 years on a straight line basis depending on the expected useful life of the asset Office equipment: 4 years on a straight line basis

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition.

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. Trade debtors includes amounts recoverable on contracts, being the estimated revenue earned on long term contracts but not yet invoiced as at the balance sheet date, by reference to their stage of completion.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. 

Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade debtors includes amounts recoverable on contracts, being the estimated revenue earned on long term contracts but not yet invoiced as at the balance sheet date, by reference to their stage of completion.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. Trade creditors includes amounts payable on contracts, being the estimated costs payable on long term contracts but not yet invoiced as at the balance sheet date, by reference to their stage of completion.

Trade and other creditors

Short term creditors are measured at transaction price (which is usually the invoice price). 

Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

Trade creditors includes amounts payable on contracts, being the estimated costs payable on long term contracts but not yet invoiced as at the balance sheet date, by reference to their stage of completion.

	Related parties
	For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	4		5

3.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 February 25	14,785	-	14,785
Additions	-	2,732	2,732
At 31 January 26	14,785	2,732	17,517
Depreciation and impairment
At 01 February 25	1,185	-	1,185
Charge for year	1,951	331	2,282
At 31 January 26	3,136	331	3,467
Net book value
At 31 January 26	11,649	2,401	14,050
At 31 January 25	13,600	-	13,600

4.	Stocks

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	292,531	75,775
Amounts owed by associates and joint ventures / participating interests	59,007	-
Other debtors	21,420	-
Prepayments and accrued income	565	12,761
Total	373,523	88,536


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	551,559	157,611
Amounts owed to related parties	-	29,752
Taxation and social security	119,051	129,036
Other creditors	1,003	450
Accrued liabilities and deferred income	42,500	6,406
Total	714,113	323,255


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	3,118	3,055
Total	3,118	3,055

8.	Related party transactions
	The company rents offices from a small self-administered pension scheme in the name of one of the directors. The rent and service charges payable by the company are included within these accounts under the relevant headings. Included within other debtors is £21,173 (2025 £Nil) due from companies that are ultimately partly owned and controlled by one of the directors. The amounts are interest free and repayable on demand. All amounts have been repaid since the year end.

Related party transactions

The company rents offices from a small self-administered pension scheme in the name of one of the directors. The rent and service charges payable by the company are included within these accounts under the relevant headings.

Included within other debtors is £21,173 (2025 £Nil) due from companies that are ultimately partly owned and controlled by one of the directors. The amounts are interest free and repayable on demand. All amounts have been repaid since the year end.