2022-04-012023-03-312023-03-31false12885810P&CM (SOUTH) LTD2023-10-0268209iso4217:GBPxbrli:pure128858102022-04-01128858102023-03-31128858102022-04-012023-03-31128858102021-04-01128858102022-03-31128858102021-04-012022-03-3112885810bus:SmallEntities2022-04-012023-03-3112885810bus:AuditExempt-NoAccountantsReport2022-04-012023-03-3112885810bus:AbridgedAccounts2022-04-012023-03-3112885810bus:PrivateLimitedCompanyLtd2022-04-012023-03-3112885810core:WithinOneYear2023-03-3112885810core:AfterOneYear2023-03-3112885810core:WithinOneYear2022-03-3112885810core:AfterOneYear2022-03-3112885810core:ShareCapital2023-03-3112885810core:SharePremium2023-03-3112885810core:RevaluationReserve2023-03-3112885810core:OtherReservesSubtotal2023-03-3112885810core:RetainedEarningsAccumulatedLosses2023-03-3112885810core:ShareCapital2022-03-3112885810core:SharePremium2022-03-3112885810core:RevaluationReserve2022-03-3112885810core:OtherReservesSubtotal2022-03-3112885810core:RetainedEarningsAccumulatedLosses2022-03-3112885810core:LandBuildings2023-03-3112885810core:PlantMachinery2023-03-3112885810core:Vehicles2023-03-3112885810core:FurnitureFittings2023-03-3112885810core:OfficeEquipment2023-03-3112885810core:NetGoodwill2023-03-3112885810core:IntangibleAssetsOtherThanGoodwill2023-03-3112885810core:ListedExchangeTraded2023-03-3112885810core:UnlistedNon-exchangeTraded2023-03-3112885810core:LandBuildings2022-03-3112885810core:PlantMachinery2022-03-3112885810core:Vehicles2022-03-3112885810core:FurnitureFittings2022-03-3112885810core:OfficeEquipment2022-03-3112885810core:NetGoodwill2022-03-3112885810core:IntangibleAssetsOtherThanGoodwill2022-03-3112885810core:ListedExchangeTraded2022-03-3112885810core:UnlistedNon-exchangeTraded2022-03-3112885810core:LandBuildings2022-04-012023-03-3112885810core:PlantMachinery2022-04-012023-03-3112885810core:Vehicles2022-04-012023-03-3112885810core:FurnitureFittings2022-04-012023-03-3112885810core:OfficeEquipment2022-04-012023-03-3112885810core:NetGoodwill2022-04-012023-03-3112885810core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3112885810core:ListedExchangeTraded2022-04-012023-03-3112885810core:UnlistedNon-exchangeTraded2022-04-012023-03-3112885810core:MoreThanFiveYears2022-04-012023-03-3112885810core:Non-currentFinancialInstruments2023-03-3112885810core:Non-currentFinancialInstruments2022-03-3112885810dpl:CostSales2022-04-012023-03-3112885810dpl:DistributionCosts2022-04-012023-03-3112885810dpl:AdministrativeExpenses2022-04-012023-03-3112885810core:LandBuildings2022-04-012023-03-3112885810core:PlantMachinery2022-04-012023-03-3112885810core:Vehicles2022-04-012023-03-3112885810core:FurnitureFittings2022-04-012023-03-3112885810core:OfficeEquipment2022-04-012023-03-3112885810core:NetGoodwill2022-04-012023-03-3112885810core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3112885810dpl:GroupUndertakings2022-04-012023-03-3112885810dpl:ParticipatingInterests2022-04-012023-03-3112885810dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3112885810core:ListedExchangeTraded2022-04-012023-03-3112885810dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3112885810core:UnlistedNon-exchangeTraded2022-04-012023-03-3112885810dpl:CostSales2021-04-012022-03-3112885810dpl:DistributionCosts2021-04-012022-03-3112885810dpl:AdministrativeExpenses2021-04-012022-03-3112885810core:LandBuildings2021-04-012022-03-3112885810core:PlantMachinery2021-04-012022-03-3112885810core:Vehicles2021-04-012022-03-3112885810core:FurnitureFittings2021-04-012022-03-3112885810core:OfficeEquipment2021-04-012022-03-3112885810core:NetGoodwill2021-04-012022-03-3112885810core:IntangibleAssetsOtherThanGoodwill2021-04-012022-03-3112885810dpl:GroupUndertakings2021-04-012022-03-3112885810dpl:ParticipatingInterests2021-04-012022-03-3112885810dpl:GroupUndertakingscore:ListedExchangeTraded2021-04-012022-03-3112885810core:ListedExchangeTraded2021-04-012022-03-3112885810dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-04-012022-03-3112885810core:UnlistedNon-exchangeTraded2021-04-012022-03-3112885810core:NetGoodwill2023-03-3112885810core:IntangibleAssetsOtherThanGoodwill2023-03-3112885810core:LandBuildings2023-03-3112885810core:PlantMachinery2023-03-3112885810core:Vehicles2023-03-3112885810core:FurnitureFittings2023-03-3112885810core:OfficeEquipment2023-03-3112885810core:AfterOneYear2023-03-3112885810core:WithinOneYear2023-03-3112885810core:ListedExchangeTraded2023-03-3112885810core:UnlistedNon-exchangeTraded2023-03-3112885810core:ShareCapital2023-03-3112885810core:SharePremium2023-03-3112885810core:RevaluationReserve2023-03-3112885810core:OtherReservesSubtotal2023-03-3112885810core:RetainedEarningsAccumulatedLosses2023-03-3112885810core:NetGoodwill2022-03-3112885810core:IntangibleAssetsOtherThanGoodwill2022-03-3112885810core:LandBuildings2022-03-3112885810core:PlantMachinery2022-03-3112885810core:Vehicles2022-03-3112885810core:FurnitureFittings2022-03-3112885810core:OfficeEquipment2022-03-3112885810core:AfterOneYear2022-03-3112885810core:WithinOneYear2022-03-3112885810core:Liste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P&CM (SOUTH) LTD

Registered Number
12885810
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

P&CM (SOUTH) LTD
Company Information
for the year from 1 April 2022 to 31 March 2023

Directors

MURRAY, Carol Anne
MURRAY, Paul

Registered Address

Anchor House School Lane
Chandlers Ford
Eastleigh
SO53 4DY

Registered Number

12885810 (England and Wales)
P&CM (SOUTH) LTD
Balance Sheet as at
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets5344,428308,464
344,428308,464
Current assets
Cash at bank and on hand1,4143,968
1,4143,968
Creditors amounts falling due within one year7(314,876)(312,037)
Net current assets (liabilities)(313,462)(308,069)
Total assets less current liabilities30,966395
Net assets30,966395
Capital and reserves
Called up share capital100100
Profit and loss account30,866295
Shareholders' funds30,966395
The financial statements were approved and authorised for issue by the Board of Directors on 2 October 2023, and are signed on its behalf by:
MURRAY, Carol Anne
Director
Registered Company No. 12885810
P&CM (SOUTH) LTD
Notes to the Financial Statements
for the year ended 31 March 2023

1.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.
2.Compliance with applicable reporting framework
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.
3.Accounting policies
Property, plant and equipment policy
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 Equipment20
Revenue recognition policy
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.
4.Employee information

20232022
Average number of employees during the year00
5.Property, plant and equipment

Total

£
Cost or valuation
At 01 April 22308,464
Additions478
Revaluations35,486
At 31 March 23344,478
Depreciation and impairment
At 31 March 2350
Net book value
At 31 March 23344,428
At 31 March 22308,464
6.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
MURRAY, Carol Anne310,3782,70714,126298,959
310,3782,70714,126298,959
7.Creditors within one year

2023

2022

££
Amounts owed to related parties311,909310,378
Taxation and social security64769
Accrued liabilities and deferred income2,3201,590
Total314,876312,037
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.