2024-04-01 04695542 2025-03-31 04695542 2024-04-01 2025-03-31 04695542 2024-03-31 04695542 2023-04-01 2024-03-31 04695542 uk-core:WithinOneYear 2024-03-31 04695542 uk-core:WithinOneYear 2025-03-31 04695542 uk-core:ShareCapital 2025-03-31 04695542 uk-core:ShareCapital 2024-03-31 04695542 uk-core:RetainedEarningsAccumulatedLosses 2025-03-31 04695542 uk-core:RetainedEarningsAccumulatedLosses 2024-03-31 04695542 uk-bus:Director1 2024-04-01 2025-03-31 04695542 uk-core:NetGoodwill 2024-04-01 2025-03-31 04695542 uk-core:PlantMachinery 2024-04-01 2025-03-31 04695542 uk-core:CommercialMotorVehicles 2024-04-01 2025-03-31 04695542 uk-core:Goodwill 2024-03-31 04695542 uk-core:Goodwill 2025-03-31 04695542 uk-core:CommercialMotorVehicles 2024-03-31 04695542 uk-core:PlantMachinery 2024-03-31 04695542 uk-core:PlantMachinery 2025-03-31 04695542 uk-core:CommercialMotorVehicles 2025-03-31 04695542 uk-core:WithinOneYear 2025-03-31 04695542 uk-core:WithinOneYear 2024-03-31 iso4217:GBP xbrli:pure 04695542 uk-bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 04695542 uk-bus:FRS102 2024-04-01 2025-03-31 04695542 uk-bus:FilletedAccounts 2024-04-01 2025-03-31 04695542 uk-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31
Pb Engineering (Usk) Limited
Registered Number:04695542
For the year ended 31 March 2025
England and Wales
Unaudited Financial Statements
2
For the year ended 31 March 2025
Pb Engineering (Usk) Limited
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
3
Registered Number :
04695542
As at 31 March 2025
Pb Engineering (Usk) Limited
Statement of Financial Position
£
£
2024
2025
Notes
Fixed assets
Property, plant and equipment
19,473
25,963
3
19,473
25,963
Current assets
Inventories
4,610
4,610
4
Trade and other receivables
140,115
268,083
5
362,864
Cash and cash equivalents
329,665
602,358
507,589
Trade and other payables: amounts falling due within one
year
(126,934)
(113,017)
6
380,655
489,341
Net current assets
Total assets less current liabilities
508,814
406,618
508,814
Net assets
406,618
Capital and reserves
Called up share capital
100
100
Retained earnings
508,714
406,518
508,814
406,618
Shareholders' funds
For the year ended 31 March 2025 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.
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 directors acknowledge their responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Ian Michael Parkhouse Director
These financial statements were approved and authorised for issue by the Board on 26 November 2025 and were signed by:
The notes form part of these financial statements
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4
For the year ended 31 March 2025
Pb Engineering (Usk) Limited
Notes to the Financial Statements
Statutory Information
Pb Engineering (Usk) Limited is a private limited company, limited by shares, domiciled in England and Wales,
registration number 04695542.
Registered address:
YSGWBORWEN BUILDINGS
LLANTRISSENT
USK
NP15 1LU
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes.
Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of 10 years.
Property, plant and equipment
Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and machinery
25 Reducing balance
25 Reducing balance
Motor vehicles
Inventories
Inventories are value at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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5
For the year ended 31 March 2025
Pb Engineering (Usk) Limited
Notes to the Financial Statements Continued
2. Intangible fixed assets
Goodwill
Cost or valuation
£
At 01 April 2024
30,000
At 31 March 2025
30,000
Amortisation
At 01 April 2024
30,000
At 31 March 2025
30,000
Net book value
At 31 March 2025
-
At 31 March 2024
-
3. Property, plant and equipment
Total
Motor vehicles
Plant and
machinery
£
£
£
Cost or
valuation
At 01 April 2024
247,214
38,510
208,704
At 31 March 2025
208,704
38,510
247,214
Provision for depreciation and impairment
At 01 April 2024
221,251
36,453
184,798
Charge for year
6,490
514
5,976
At 31 March 2025
227,741
36,967
190,774
At 31 March 2025
Net book value
17,930
1,543
19,473
At 31 March 2024
23,906
2,057
25,963
4. Inventories
2024
2025
£
£
Stocks
4,610
4,610
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6
For the year ended 31 March 2025
Pb Engineering (Usk) Limited
Notes to the Financial Statements Continued
5. Trade and other receivables
2024
2025
£
£
Trade debtors
77,978
137,000
Other debtors
190,105
3,115
140,115
268,083
6. Trade and other payables: amounts falling due within one year
2024
2025
£
£
Bank loans and overdraft
-
133
Trade creditors
18,212
18,000
Taxation and social security
66,951
62,860
Other creditors
27,854
45,941
113,017
126,934
7. Average number of persons employed
During the year the average number of employees was 0 (2024 : 5)
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