PSW BUILDING CONSULTANCY LIMITED


Directors	BROWN, David James
	NEAL, Steven


Registered Address	The Old Granary
	Dunton Road
	Laindon
	SS15 4DB


Registered Number	06568642 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		30,000		30,000
Tangible assets	4		147		2,591
			30,147		32,591
Current assets
Stocks		186,262		187,224
Debtors	5	261,666		257,927
Cash at bank and on hand		97,667		51,927
		545,595		497,078
Creditors amounts falling due within one year	6	(181,838)		(144,737)
Net current assets (liabilities)			363,757		352,341
Total assets less current liabilities			393,904		384,932
Creditors amounts falling due after one year	7		(19,197)		(47,992)
Net assets			374,707		336,940
Capital and reserves
Called up share capital			50,000		50,000
Share premium			180,000		180,000
Profit and loss account			144,707		106,940
Shareholders' funds			374,707		336,940

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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 3 November 2026, and are signed on its behalf by:

BROWN, David James
Director
Registered Company No. 06568642

PSW BUILDING CONSULTANCY LIMITED

Notes to the Financial Statements
for the year ended 31 December 2025

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.

	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.

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

	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.

	Intangible assets
	Intantgible assets are stated at cost or valuation.

	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:


		Straight line (years)
	Office Equipment	4

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	8		8

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 January 25	30,000
	At 31 December 25	30,000
	Net book value
	At 31 December 25	30,000
	At 31 December 24	30,000

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 January 25	65,597
	At 31 December 25	65,597
	Depreciation and impairment
	At 01 January 25	63,005
	Charge for year	2,445
	At 31 December 25	65,450
	Net book value
	At 31 December 25	147
	At 31 December 24	2,591

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	242,007	187,063
Other debtors	19,659	70,864
Total	261,666	257,927


	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.

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.

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	44,064	25,449
Bank borrowings and overdrafts	28,795	28,795
Taxation and social security	108,062	89,589
Other creditors	917	904
Total	181,838	144,737


	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.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	19,197	47,992
Total	19,197	47,992


	Long 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.