PJ Smith Roofing & Building Services Ltd.

PJ Smith Roofing & Building Services Ltd.
Statement of Financial Position
As at 30 April 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	85,700	39,403
		85,700	39,403
Current assets
Stocks	4	350	350
Debtors	5	17,400	49,273
Cash at bank and in hand		206,587	159,931
		224,337	209,554
Creditors: amount falling due within one year	6	(58,465)	(29,755)
Net current assets		165,872	179,799

Total assets less current liabilities		251,572	219,202
Provisions for liabilities	7	(8,398)	(6,718)
Net assets		243,174	212,484

Capital and reserves
Called up share capital	8	2	2
Profit and loss account		243,172	212,482
Shareholders' funds		243,174	212,484

For the year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 18 August 2025 and were signed by:

-------------------------------
P Smith
Director

PJ Smith Roofing & Building Services Ltd.
Notes to the Financial Statements
For the year ended 30 April 2025

General Information

PJ Smith Roofing & Building Services Ltd. is a private company, limited by shares, registered in England and Wales, registration number 04957995, registration address Willow Cottage, Ash Lane, Silchester, Reading, RG7 2NL.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102(1A) The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

2.	Average number of employees Average number of employees during the year was 2 (2024 : 2).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Total
	£	£	£	£
At 01 May 2024	69,350	94,084	5,259	168,693
Additions	-	68,333	-	68,333
Disposals	-	(47,836)	-	(47,836)
At 30 April 2025	69,350	114,581	5,259	189,190
Depreciation
At 01 May 2024	35,834	88,387	5,069	129,290
Charge for year	11,878	9,968	190	22,036
On disposals	-	(47,836)	-	(47,836)
At 30 April 2025	47,712	50,519	5,259	103,490
Net book values
Closing balance as at 30 April 2025	21,638	64,062	-	85,700
Opening balance as at 01 May 2024	33,516	5,697	190	39,403

Stocks

	2025 £		2024 £
Stocks	350		350
	350		350

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	3,429	11,415
Prepayments & Accrued Income	0	16,543
Accrued Income	0	8,100
Other Debtors	0	12,853
VAT	13,971	0
PAYE & Social Security	0	362
	17,400	49,273

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	27,557	7,592
Corporation Tax	7,358	0
CIS Control Account	13,522	2,663
Accrued Expenses	750	750
Other Creditors	0	662
Directors' Current Accounts	9,278	6,677
VAT	0	11,411
	58,465	29,755

Provisions for liabilities

	2025 £		2024 £
Pension Provisions	8,398		6,718
	8,398		6,718

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
2 Ordinary shares of £1.00 each	2		2
	2		2

Registered Number: 04957995
England and Wales
PJ SMITH ROOFING & BUILDING SERVICES LTD.

Unaudited Financial Statements

Period of accounts Start date: 01 May 2024 End date: 30 April 2025