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REGISTERED NUMBER: 01335680 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

P.E.M.PLANT & CHEMICALS INTERNATIONAL
LIMITED

P.E.M.PLANT & CHEMICALS INTERNATIONAL
LIMITED (REGISTERED NUMBER: 01335680)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


P.E.M.PLANT & CHEMICALS INTERNATIONAL
LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTOR: R M Klueter





REGISTERED OFFICE: Unit 6 Brindley Road
Gorse Lane Industrial Estate
Clacton on Sea
Essex
CO15 4XA





REGISTERED NUMBER: 01335680 (England and Wales)





ACCOUNTANTS: Barrow LLP
Rae House
Dane Street
Bishops Stortford
Herts
CM23 3BT

P.E.M.PLANT & CHEMICALS INTERNATIONAL
LIMITED (REGISTERED NUMBER: 01335680)

BALANCE SHEET
31 MARCH 2025

31.3.25 31.3.24
Notes £    £   
FIXED ASSETS
Intangible assets 5 20,788 29,389
Tangible assets 6 8,223 11,136
29,011 40,525

CURRENT ASSETS
Stocks 22,634 23,082
Debtors 7 29,020 47,204
Cash at bank and in hand 39,443 20,007
91,097 90,293
CREDITORS
Amounts falling due within one year 8 (38,634 ) (36,987 )
NET CURRENT ASSETS 52,463 53,306
TOTAL ASSETS LESS CURRENT LIABILITIES 81,474 93,831

CREDITORS
Amounts falling due after more than one year 9 (11,667 ) (21,667 )

PROVISIONS FOR LIABILITIES (1,972 ) (2,784 )
NET ASSETS 67,835 69,380

CAPITAL AND RESERVES
Called up share capital 10 10,000 10,000
Retained earnings 57,835 59,380
SHAREHOLDERS' FUNDS 67,835 69,380

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

P.E.M.PLANT & CHEMICALS INTERNATIONAL
LIMITED (REGISTERED NUMBER: 01335680)

BALANCE SHEET - continued
31 MARCH 2025


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 Profit and Loss Account and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 August 2025 and were signed by:





R M Klueter - Director


P.E.M.PLANT & CHEMICALS INTERNATIONAL
LIMITED (REGISTERED NUMBER: 01335680)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

P.E.M.Plant & Chemicals International 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared on a going concern basis which assumes the continued support of the company's director. If this assumption proves invalid the preparation of these financial statement on a going concern basis may prove to have been inappropriate, in which case adjustments would have to be made to reduce the balance sheet values of the assets to their recoverable amounts and to provide for further liabilities that might arise.

The director believes that is appropriate to prepare the accounts on a going concern basis.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 10% on cost
Computer equipment - 33% on cost
Motor vehicles - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

P.E.M.PLANT & CHEMICALS INTERNATIONAL
LIMITED (REGISTERED NUMBER: 01335680)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

3. ACCOUNTING POLICIES - continued

Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instruments.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes, in effect, a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Other financial instruments are initially recognised at fair value, unless payment for an asset is deferred upon normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Pension costs and other post-retirement benefits
The company pays contributions to directors' personal pension schemes and also makes contributions to a company scheme in respect of employees. Contributions payable for the year are charged in the profit and loss account.

Deferred tax
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred taxation is measured on a non-discounted basis at the average tax rates that would apply when the timing differences are expected to reverse, based on tax rates and laws that have been enacted by the balance sheet date.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

P.E.M.PLANT & CHEMICALS INTERNATIONAL
LIMITED (REGISTERED NUMBER: 01335680)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

5. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 31 March 2025 86,017
AMORTISATION
At 1 April 2024 56,628
Amortisation for year 8,601
At 31 March 2025 65,229
NET BOOK VALUE
At 31 March 2025 20,788
At 31 March 2024 29,389

6. TANGIBLE FIXED ASSETS
Plant and Computer Motor
machinery equipment vehicles Totals
£    £    £    £   
COST
At 1 April 2024 88,046 11,420 2,795 102,261
Additions - 374 - 374
At 31 March 2025 88,046 11,794 2,795 102,635
DEPRECIATION
At 1 April 2024 76,936 11,420 2,769 91,125
Charge for year 3,245 35 7 3,287
At 31 March 2025 80,181 11,455 2,776 94,412
NET BOOK VALUE
At 31 March 2025 7,865 339 19 8,223
At 31 March 2024 11,110 - 26 11,136

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 27,058 44,011
Other debtors 1,962 3,193
29,020 47,204

P.E.M.PLANT & CHEMICALS INTERNATIONAL
LIMITED (REGISTERED NUMBER: 01335680)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 18,720 16,045
Taxation and social security 4,450 5,221
Other creditors 5,464 5,721
38,634 36,987

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans 11,667 21,667

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.25 31.3.24
value: £    £   
10,000 Ordinary £1 10,000 10,000