P.J. Allison (Contracts) Limited

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Chartered Accountant's report to the director on the preparation of the unaudited statutory accounts of P.J. Allison (Contracts) Limited for the year ended 27 February 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of P.J. Allison (Contracts) Limited for the year ended 27 February 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of P.J. Allison (Contracts) Limited , as a body, in accordance with the terms of our engagement letter dated 22 January 2025. Our work has been undertaken solely to prepare for your approval the accounts of P.J. Allison (Contracts) Limited and state those matters that we have agreed to state to the director of P.J. Allison (Contracts) Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than P.J. Allison (Contracts) Limited and its director, as a body, for our work or for this report.

It is your duty to ensure that P.J. Allison (Contracts) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of P.J. Allison (Contracts) Limited . You consider that P.J. Allison (Contracts) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of P.J. Allison (Contracts) Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Signed

ERC Accountants and Business Advisors

17 November 2025

ERC Accountants & Business Advisers Limited

Chartered Accountants

Hanover Buildings, 11-13 Hanover Street

Liverpool

Merseyside

L1 3DN

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P.J. Allison (Contracts) Limited

Balance Sheet

As At 27 February 2025

Balance Sheet

Registered number: 04146210

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		203		270

			203		270
CURRENT ASSETS
Stocks	5	58,837		75,071
Debtors	6	116,602		155,704
Cash at bank and in hand		9,811		10,392

		185,250		241,167
Creditors: Amounts Falling Due Within One Year	7	(528,210 )		(542,997 )

NET CURRENT ASSETS (LIABILITIES)			(342,960 )		(301,830 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(342,757 )		(301,560 )

NET LIABILITIES			(342,757 )		(301,560 )

CAPITAL AND RESERVES
Called up share capital	9		12,500		12,500
Capital redemption reserve			1,500		1,500
Profit and Loss Account			(356,757 )		(315,560 )

SHAREHOLDERS' FUNDS			(342,757)		(301,560)

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P.J. Allison (Contracts) Limited

Balance Sheet (continued)

As At 27 February 2025

For the year ending 27 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr R N Owen

Director

17 November 2025

The notes on pages 4 to 6 form part of these financial statements.

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P.J. Allison (Contracts) Limited

Notes to the Financial Statements

For The Year Ended 27 February 2025

Notes to the Financial Statements

1. General Information

P.J. Allison (Contracts) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04146210 . The registered office is The Forge Farriers Way, Frankby, Wirral, Merseyside, CH48 1QJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

2.2. Going Concern Disclosure

The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

2.3. Turnover

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor vehicles	25% reducing balance
Office equipment	25% reducing balance

2.5. Stocks and Work in Progress

Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any foreseeable loses where appropriate. No element profit is included in the valuation of work in progress.

2.6. Financial Instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

2.7. Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

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P.J. Allison (Contracts) Limited

Notes to the Financial Statements (continued)

For The Year Ended 27 February 2025

2.8. Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the

amount of the provision as an expense.

Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

4. Tangible Assets

	Motor vehicles	Office equipment	Total
	£	£	£
Cost
As at 28 February 2024	15,640	2,909	18,549

As at 27 February 2025	15,640	2,909	18,549

Depreciation
As at 28 February 2024	15,433	2,846	18,279
Provided during the period	52	15	67

As at 27 February 2025	15,485	2,861	18,346

Net Book Value
As at 27 February 2025	155	48	203

As at 28 February 2024	207	63	270

5. Stocks

	2025	2024
	£	£
Work in progress	58,837	75,071

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	116,602	155,704

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	19,795	15,699
Bank loans and overdrafts	13,664	-
Amounts owed to participating interests	288,021	288,021
Other creditors	201,594	199,923
Taxation and social security	5,136	39,354

	528,210	542,997

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P.J. Allison (Contracts) Limited

Notes to the Financial Statements (continued)

For The Year Ended 27 February 2025

8. Secured Creditors

The following amounts are secured by fixed and floating charges dated March 2010 over all the company's undertaking, property, rights and assets whatsoever and wheresoever, both present and future.

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	12,500	12,500

10. Directors Advances, Credits and Guarantees

No director received advances, credits or guarantees during the current or previous accounting periods.

11. Related Party Transactions

The following related party transactions were undertaken during the year:

A director and shareholder, withdrew amounts totalling £504 (2024: withdrew £2,370). At the year end the balance payable was £192,510 (2024: £193,014).

A company with a particpating interest withdrew amounts totalling £504 (2024: no transactions). At the year end the balance payable was £288,525 (2024: £288,021)

No further transactions with related parties were undertaken, other than those under normal market conditions, such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

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