Company registration number 06379183 (England and Wales)
PMR PROPERTY MAINTENANCE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 SEPTEMBER 2023
PAGES FOR FILING WITH REGISTRAR
30-31 St.James Place
Mangotsfield
Bristol
United Kingdom
BS16 9JB
PMR PROPERTY MAINTENANCE LIMITED
CONTENTS
Page
Company information
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 7
PMR PROPERTY MAINTENANCE LIMITED
COMPANY INFORMATION
- 1 -
Director
Mr P L Mackenzie-Rice
Secretary
Mrs N C Mackenzie-Rice
Company number
06379183
Registered office
57 Wadham Grove
Emersons Green
Bristol
United Kingdom
BS16 7DX
Accountants
TC Group
30-31 St.James Place
Mangotsfield
Bristol
United Kingdom
BS16 9JB
PMR PROPERTY MAINTENANCE LIMITED
BALANCE SHEET
AS AT
30 SEPTEMBER 2023
30 September 2023
- 2 -
2023
2022
Notes
£
£
£
£
Fixed assets
Tangible assets
3
6,443
7,533
Current assets
Stocks
23,333
2,083
Debtors
4
6,916
1,023
Cash at bank and in hand
9,137
25,733
39,386
28,839
Creditors: amounts falling due within one year
5
(38,869)
(23,515)
Net current assets
517
5,324
Total assets less current liabilities
6,960
12,857
Creditors: amounts falling due after more than one year
6
(5,733)
(9,633)
Provisions for liabilities
(1,224)
(1,431)
Net assets
3
1,793
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
1
1,791
Total equity
3
1,793
PMR PROPERTY MAINTENANCE LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 SEPTEMBER 2023
30 September 2023
- 3 -

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved and signed by the director and authorised for issue on 1 February 2024
Mr P L Mackenzie-Rice
Director
Company Registration No. 06379183
PMR PROPERTY MAINTENANCE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
- 4 -
1
Accounting policies
Company information

PMR Property Maintenance Limited is a private company limited by shares incorporated in England and Wales. The registered office is 57 Wadham Grove, Emersons Green, Bristol, United Kingdom, BS16 7DX.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers
33% reducing balance
Motor vehicles
25% reducing balance
1.4
Stocks

Work in progress is valued at the lower of cost and net realisable value.

 

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

PMR PROPERTY MAINTENANCE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
1
Accounting policies
(Continued)
- 5 -
1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end 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.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2023
2022
Number
Number
Total
3
3
PMR PROPERTY MAINTENANCE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
- 6 -
3
Tangible fixed assets
Computers
Motor vehicles
Total
£
£
£
Cost
At 1 October 2022
2,260
15,500
17,760
Additions
1,302
-
0
1,302
At 30 September 2023
3,562
15,500
19,062
Depreciation and impairment
At 1 October 2022
1,266
8,961
10,227
Depreciation charged in the year
757
1,635
2,392
At 30 September 2023
2,023
10,596
12,619
Carrying amount
At 30 September 2023
1,539
4,904
6,443
At 30 September 2022
994
6,539
7,533
4
Debtors
2023
2022
Amounts falling due within one year:
£
£
Trade debtors
-
0
1,023
Other debtors
6,916
-
0
6,916
1,023
5
Creditors: amounts falling due within one year
2023
2022
£
£
Bank loans
3,127
3,400
Trade creditors
200
-
0
Taxation and social security
16,437
11,733
Other creditors
19,105
8,382
38,869
23,515
PMR PROPERTY MAINTENANCE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
- 7 -
6
Creditors: amounts falling due after more than one year
2023
2022
£
£
Bank loans and overdrafts
5,733
9,633
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