2023-01-012023-12-312023-12-31false117264072PM CONSULTANTS LTD2024-09-0409100iso4217:GBPxbrli:pure117264072023-01-01117264072023-12-31117264072023-01-012023-12-31117264072022-01-01117264072022-12-31117264072022-01-012022-12-3111726407bus:SmallEntities2023-01-012023-12-3111726407bus:AuditExempt-NoAccountantsReport2023-01-012023-12-3111726407bus:FullAccounts2023-01-012023-12-3111726407bus:PrivateLimitedCompanyLtd2023-01-012023-12-3111726407core:WithinOneYear2023-12-3111726407core:AfterOneYear2023-12-3111726407core:WithinOneYear2022-12-3111726407core:AfterOneYear2022-12-3111726407core:ShareCapital2023-12-3111726407core:SharePremium2023-12-3111726407core:RevaluationReserve2023-12-3111726407core:OtherReservesSubtotal2023-12-3111726407core:RetainedEarningsAccumulatedLosses2023-12-3111726407core:ShareCapital2022-12-3111726407core:SharePremium2022-12-3111726407core:RevaluationReserve2022-12-3111726407core:OtherReservesSubtotal2022-12-3111726407core:RetainedEarningsAccumulatedLosses2022-12-3111726407core:LandBuildings2023-12-3111726407core:PlantMachinery2023-12-3111726407core:Vehicles2023-12-3111726407core:FurnitureFittings2023-12-3111726407core:OfficeEquipment2023-12-3111726407core:NetGoodwill2023-12-3111726407core:IntangibleAssetsOtherThanGoodwill2023-12-3111726407core:ListedExchangeTraded2023-12-3111726407core:UnlistedNon-exchangeTraded2023-12-3111726407core:LandBuildings2022-12-3111726407core:PlantMachinery2022-12-3111726407core:Vehicles2022-12-3111726407core:FurnitureFittings2022-12-3111726407core:OfficeEquipment2022-12-3111726407core:NetGoodwill2022-12-3111726407core:IntangibleAssetsOtherThanGoodwill2022-12-3111726407core:ListedExchangeTraded2022-12-3111726407core:UnlistedNon-exchangeTraded2022-12-3111726407core:LandBuildings2023-01-012023-12-3111726407core:PlantMachinery2023-01-012023-12-3111726407core:Vehicles2023-01-012023-12-3111726407core:FurnitureFittings2023-01-012023-12-3111726407core:OfficeEquipment2023-01-012023-12-3111726407core:NetGoodwill2023-01-012023-12-3111726407core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3111726407core:ListedExchangeTraded2023-01-012023-12-3111726407core:UnlistedNon-exchangeTraded2023-01-012023-12-3111726407core:MoreThanFiveYears2023-01-012023-12-3111726407core:Non-currentFinancialInstruments2023-12-3111726407core:Non-currentFinancialInstruments2022-12-3111726407dpl:CostSales2023-01-012023-12-3111726407dpl:DistributionCosts2023-01-012023-12-3111726407core:LandBuildings2023-01-012023-12-3111726407core:PlantMachinery2023-01-012023-12-3111726407core:Vehicles2023-01-012023-12-3111726407core:FurnitureFittings2023-01-012023-12-3111726407core:OfficeEquipment2023-01-012023-12-3111726407dpl:AdministrativeExpenses2023-01-012023-12-3111726407core:NetGoodwill2023-01-012023-12-3111726407core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3111726407dpl:GroupUndertakings2023-01-012023-12-3111726407dpl:ParticipatingInterests2023-01-012023-12-3111726407dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-012023-12-3111726407core:ListedExchangeTraded2023-01-012023-12-3111726407dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-012023-12-3111726407core:UnlistedNon-exchangeTraded2023-01-012023-12-3111726407dpl:CostSales2022-01-012022-12-3111726407dpl:DistributionCosts2022-01-012022-12-3111726407core:LandBuildings2022-01-012022-12-3111726407core:PlantMachinery2022-01-012022-12-3111726407core:Vehicles2022-01-012022-12-3111726407core:FurnitureFittings2022-01-012022-12-3111726407core:OfficeEquipment2022-01-012022-12-3111726407dpl:AdministrativeExpenses2022-01-012022-12-3111726407core:NetGoodwill2022-01-012022-12-3111726407core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3111726407dpl:GroupUndertakings2022-01-012022-12-3111726407dpl:ParticipatingInterests2022-01-012022-12-3111726407dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-012022-12-3111726407core:ListedExchangeTraded2022-01-012022-12-3111726407dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-012022-12-3111726407core:UnlistedNon-exchangeTraded2022-01-012022-12-3111726407core:NetGoodwill2023-12-3111726407core:IntangibleAssetsOtherThanGoodwill2023-12-3111726407core:LandBuildings2023-12-3111726407core:PlantMachinery2023-12-3111726407core:Vehicles2023-12-3111726407core:FurnitureFittings2023-12-3111726407core:OfficeEquipment2023-12-3111726407core:AfterOneYear2023-12-3111726407core:WithinOneYear2023-12-3111726407core:ListedExchangeTraded2023-12-3111726407core:UnlistedNon-exchangeTraded2023-12-3111726407core:ShareCapital2023-12-3111726407core:SharePremium2023-12-3111726407core:RevaluationReserve2023-12-3111726407core:OtherReservesSubtotal2023-12-3111726407core:RetainedEarningsAccumulatedLosses2023-12-3111726407core:NetGoodwill2022-12-3111726407core:IntangibleAssetsOtherThanGoodwill2022-12-3111726407core:LandBuildings2022-12-3111726407core:PlantMachinery2022-12-3111726407core:Vehicles2022-12-3111726407core:FurnitureFittings2022-12-3111726407core:OfficeEquipment2022-12-3111726407core:AfterOneYear2022-12-3111726407core:WithinOneYear2022-12-3111726407core:ListedExc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2PM CONSULTANTS LTD

Registered Number
11726407
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

2PM CONSULTANTS LTD
Company Information
for the year from 1 January 2023 to 31 December 2023

Directors

Margaret Van Os
Peter Edward Van Os

Registered Address

38 Bernice Terrace
Plymouth
PL4 7HW

Registered Number

11726407 (England and Wales)
2PM CONSULTANTS LTD
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets31,5481,679
1,5481,679
Current assets
Stocks416,000-
Debtors5,398860
Cash at bank and on hand71,045109,799
92,443110,659
Creditors amounts falling due within one year5(13,585)(36,601)
Net current assets (liabilities)78,85874,058
Total assets less current liabilities80,40675,737
Provisions for liabilities6(386)(319)
Net assets80,02075,418
Capital and reserves
Called up share capital401100
Profit and loss account79,61975,318
Shareholders' funds80,02075,418
The financial statements were approved and authorised for issue by the Board of Directors on 4 September 2024, and are signed on its behalf by:
Peter Edward Van Os
Director
Registered Company No. 11726407
2PM CONSULTANTS LTD
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
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.
Statement of compliance
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.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
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 Equipment3
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20232022
Average number of employees during the year11
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 January 231,7271,727
Additions603603
At 31 December 232,3302,330
Depreciation and impairment
At 01 January 234848
Charge for year734734
At 31 December 23782782
Net book value
At 31 December 231,5481,548
At 31 December 221,6791,679
4.Stocks

2023

2022

££
Work in progress16,000-
Total16,000-
5.Creditors: amounts due within one year

2023

2022

££
Taxation and social security13,46520,945
Other creditors12015,656
Total13,58536,601
6.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)386319
Total386319
7.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
Peter Edward Van Os(1,059)5,09504,036
Amount owed to the company
VAN OS, Margaret(14,597)15,95901,362
Amount owed to the company
(15,656)21,05405,398