REGISTERED NUMBER: 03486772 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

P R BUILD LTD.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

P J Simpson

REGISTERED OFFICE:

C/O Thompson Taraz Rand

Suite 20, New Cambridge House

Bassingbourn Road

Litlington

Cambridgeshire

SG8 0SS

BUSINESS ADDRESS:

Unit 6

Home Farm Court

Diddington

St NEots

Cambridgeshire

PE19 5XT

REGISTERED NUMBER:

03486772 (England and Wales)

ACCOUNTANTS:

Thompson Taraz Rand Ltd

Chartered Accountants

10 Jesus Lane

Cambridge

Cambridgeshire

CB5 8BA

FIXED ASSETS

Tangible assets

5

42,910

57,469

CURRENT ASSETS

Stocks

742,062

1,085,188

Debtors

6

681,850

2,534,901

Cash and cash equivalents

172,352

81,857

1,596,264

3,701,946

CREDITORS

Amounts falling due within one year

7

(776,841

)

(2,815,806

)

NET CURRENT ASSETS

819,423

886,140

TOTAL ASSETS LESS CURRENT LIABILITIES

862,333

943,609

CREDITORS

Amounts falling due after more than one year

8

(141,278

)

(43,008

)

PROVISIONS FOR LIABILITIES

9

(686

)

(2,976

)

NET ASSETS

720,369

897,625

CAPITAL AND RESERVES

Called up share capital

10

501

501

Retained earnings

719,868

897,124

SHAREHOLDERS' FUNDS

720,369

897,625

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit and loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 November 2025 and were signed by:

P J Simpson - Director

1.	STATUTORY INFORMATION

P R Build 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is derived from the building and sale of property and is measured at fair value of the consideration received or receivable and excludes value added tax.

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.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Financial instruments

Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 7 ).

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

14,295

115,139

27,421

156,855

DEPRECIATION

At 1 April 2024

14,256

60,080

25,050

99,386

Charge for year

12

13,765

782

14,559

At 31 March 2025

14,268

73,845

25,832

113,945

NET BOOK VALUE

At 31 March 2025

27

41,294

1,589

42,910

At 31 March 2024

39

55,059

2,371

57,469

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 April 2024

and 31 March 2025

95,030

DEPRECIATION

At 1 April 2024

43,279

Charge for year

12,938

At 31 March 2025

56,217

NET BOOK VALUE

At 31 March 2025

38,813

At 31 March 2024

51,751

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

239,517

390,266

Amounts owed by group undertakings

110,000

-

Other debtors

332,333

2,144,635

681,850

2,534,901

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

44,324

13,983

Trade creditors

506,664

722,953

Taxation and social security

56,034

123,675

Other creditors

169,819

1,955,195

776,841

2,815,806

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

48,121

-

Hire purchase contracts

-

43,008

Other creditors

93,157

-

141,278

43,008

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

686

2,976

Deferred

tax

£

Balance at 1 April 2024

2,976

Provided during year

(2,290

)

Balance at 31 March 2025

686

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

500

Ordinary

£1

500

500

1

Redeemable

£1

1

1

501

501

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

P J Simpson

Balance outstanding at start of year

160,737

-

Amounts advanced

-

160,737

Amounts repaid

(160,737

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

160,737