PRECISION CARPENTRY AND BUILDING (UK) LIMITED


Director	NISBET, Charlie Edward


Registered Address	C/O Accountanova Ltd Bromley Old Town Hall
	30 Tweedy Road
	Kent
	BR1 3FE


Registered Number	10179304 (England and Wales)

Balance Sheet as at
31 May 2026

	Notes	2026		2025
		£	£	£	£
Current assets
Debtors	4	13,546		13,461
Cash at bank and on hand		3,183		153
		16,729		13,614
Creditors amounts falling due within one year	5	(16,238)		(12,953)
Net current assets (liabilities)			491		661
Total assets less current liabilities			491		661
Creditors amounts falling due after one year	6		-		(500)
Net assets			491		161
Capital and reserves
Called up share capital			1		1
Profit and loss account			490		160
Shareholders' funds			491		161

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 Director acknowledges 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 Director on 29 September 2026, and are signed on its behalf by:

NISBET, Charlie Edward
Director
Registered Company No. 10179304

PRECISION CARPENTRY AND BUILDING (UK) LIMITED

Notes to the Financial Statements
for the year ended 31 May 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Plant and machinery	4
	Fixtures and fittings	4
	Office Equipment	4

2.	Average number of employees


		2026		2025
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 June 25	2,500	1,500	4,000
At 31 May 26	2,500	1,500	4,000
Depreciation and impairment
At 01 June 25	2,500	1,500	4,000
At 31 May 26	2,500	1,500	4,000
Net book value
At 31 May 26	-	-	-
At 31 May 25	-	-	-

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Other debtors	13,546	13,461
Total	13,546	13,461

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	-	1,330
Bank borrowings and overdrafts	500	3,000
Taxation and social security	14,508	7,393
Accrued liabilities and deferred income	1,230	1,230
Total	16,238	12,953

6.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	-	500
Total	-	500

7.	Directors advances, credits and guarantees
	At 31 May 2025 the director owed the Company £4,211 (2025: £9,710) There are no terms attached to the loan provided to the director and it has been provided by the company interest free.