REGISTERED NUMBER: 04216980 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2026

FOR

PC CONTRACTING LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

C Cooley

S Cooley

D Cooley

J Cooley

J I Cooley

SECRETARY:

S Cooley

REGISTERED OFFICE:

Unit 5A, Redlands

Ullswater Trading Estate

Coulsdon

Surrey

CR5 2UH

REGISTERED NUMBER:

04216980 (England and Wales)

ACCOUNTANTS:

CLS Accountants Limited

Chartered Certified Accountants

2 Rythe Close

Esher

Surrey

KT10 9DD

FIXED ASSETS

Tangible assets

4

356,918

217,248

CURRENT ASSETS

Debtors

5

1,684,223

1,456,173

Cash at bank

662,366

1,115,499

2,346,589

2,571,672

CREDITORS

Amounts falling due within one year

6

1,614,174

2,097,728

NET CURRENT ASSETS

732,415

473,944

TOTAL ASSETS LESS CURRENT LIABILITIES

1,089,333

691,192

PROVISIONS FOR LIABILITIES

84,579

49,365

NET ASSETS

1,004,754

641,827

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

1,003,754

640,827

SHAREHOLDERS' FUNDS

1,004,754

641,827

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 November 2026 and were signed on its behalf by:

C Cooley - Director

1.	STATUTORY INFORMATION

PC Contracting Ltd 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.

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.

Plant and machinery etc

-

33% on cost, 20% on cost and equal instalments over period of lease

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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 22 (2025 - 18 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 June 2025

420,232

Additions

239,589

Disposals

(41,267

)

At 31 May 2026

618,554

DEPRECIATION

At 1 June 2025

202,984

Charge for year

99,919

Eliminated on disposal

(41,267

)

At 31 May 2026

261,636

NET BOOK VALUE

At 31 May 2026

356,918

At 31 May 2025

217,248

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Trade debtors

1,204,974

661,448

Amounts owed by group undertakings

26,895

92,878

Amounts recoverable on contract

325,171

394,338

Other debtors

127,183

307,509

1,684,223

1,456,173

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Trade creditors

483,687

459,917

Taxation and social security

243,528

336,942

Other creditors

886,959

1,300,869

1,614,174

2,097,728

7.	SECURED DEBTS

There is a fixed and floating charge dated 19 August 2024 over the assets of the company. This provides security to National Westminster Bank Plc in connection with a bank loan provided to the parent company.

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year, Mr C Cooley and Mrs S Cooley, directors of the company, made further advances to the company. The amounts owed to Mr C Cooley and Mrs S Cooley at the year end totalled £278,613 (2025 - £368,623). These advances are interest free and repayable on demand.