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REGISTERED NUMBER: 13008076 (England and Wales)








REPORT OF THE DIRECTORS AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2022

FOR

P & JM HOLDINGS LIMITED

P & JM HOLDINGS LIMITED (REGISTERED NUMBER: 13008076)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 November 2022




Page

Company Information 1

Report of the Directors 2

Balance Sheet 3

Notes to the Financial Statements 4 to 5


P & JM HOLDINGS LIMITED

COMPANY INFORMATION
for the Year Ended 30 November 2022







DIRECTORS: Mr P Mahood
Mrs J Mahood





REGISTERED OFFICE: Britannic House
657 Liverpool Road
Irlam
Manchester
Lancashire
M44 5XD





REGISTERED NUMBER: 13008076 (England and Wales)





ACCOUNTANTS: Cadishead Accountancy Services Limited
Britannic House
657 Liverpool Road
Irlam
Manchester
Lancashire
M44 5XD

P & JM HOLDINGS LIMITED (REGISTERED NUMBER: 13008076)

REPORT OF THE DIRECTORS
for the Year Ended 30 November 2022

The directors present their report with the financial statements of the company for the year ended 30 November 2022.

DIRECTORS
The directors set out in the table below have held office during the whole of the period from 1 December 2021 to the date of this report.

The beneficial interests of the directors holding office at 30 November 2022 in the shares of the company, according to the register of directors' interests, were as follows:

30.11.22 1.12.21
Ordinary shares of £1.00 each
Mr P Mahood 1 1
Mrs J Mahood 1 1

These directors did not hold any non-beneficial interests in the shares of the company.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





Mr P Mahood - Director


9 October 2023

P & JM HOLDINGS LIMITED (REGISTERED NUMBER: 13008076)

BALANCE SHEET
30 November 2022

30.11.22 30.11.21
Notes £    £   
FIXED ASSETS
Investments 4 8 8

CURRENT ASSETS
Debtors 5 287,781 172,282
Investments 6 12,000 40,000
Cash at bank 731 885
300,512 213,167
CREDITORS
Amounts falling due within one year 7 (228,387 ) (199,210 )
NET CURRENT ASSETS 72,125 13,957
TOTAL ASSETS LESS CURRENT
LIABILITIES

72,133

13,965

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 72,131 13,963
SHAREHOLDERS' FUNDS 72,133 13,965

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2022 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 October 2023 and were signed on its behalf by:




Mr P Mahood - Director


P & JM HOLDINGS LIMITED (REGISTERED NUMBER: 13008076)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 November 2022

1. STATUTORY INFORMATION

P & JM Holdings Limited 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.

2. ACCOUNTING POLICIES

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

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Current asset investments
Current asset investments are recorded at cost and are expected to mature within 12 months of the year end.

Fixed asset investments
Fixed asset investments consist of minority shareholding in unlisted companies that are reflected at cost.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2021 - NIL).

P & JM HOLDINGS LIMITED (REGISTERED NUMBER: 13008076)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 November 2022

4. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 December 2021
and 30 November 2022 8
NET BOOK VALUE
At 30 November 2022 8
At 30 November 2021 8

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.22 30.11.21
£    £   
Amounts owed by participating interests 287,780 172,281
Other debtors 1 1
287,781 172,282

6. CURRENT ASSET INVESTMENTS
30.11.22 30.11.21
£    £   
Other 12,000 40,000

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.22 30.11.21
£    £   
Taxation and social security 13,644 3,275
Other creditors 214,743 195,935
228,387 199,210

8. RELATED PARTY DISCLOSURES

At the year end included within other creditors is a loan from Mahood Marquees Limited. Outstanding amount at year end 2022 - £86,373 (2021 - £155,973). The Loan from mahood Marquees is interest bearing at a rate of 2% per year. Mahood Marquees Limited is a company in which both Peter and Jane Mahood are directors and shareholders. P & JM Holdings Limited charged Mahood Marquees Limited during the year end 2022 for consultancy costs totalling £72,000 (2021 - £12,000)

9. ULTIMATE CONTROLLING PARTY

The Company was under the control of its directors throughout the year.