2024-05-012025-04-302025-04-30false14809844PMJ MECHANICAL LTD2025-08-1270229falseiso4217:GBPxbrli:pure148098442024-04-30148098442025-04-30148098442024-05-012025-04-30148098442023-04-16148098442024-04-30148098442023-04-172024-04-3014809844bus:SmallEntities2024-05-012025-04-3014809844bus:AuditExempt-NoAccountantsReport2024-05-012025-04-3014809844bus:AbridgedAccounts2024-05-012025-04-3014809844bus:PrivateLimitedCompanyLtd2024-05-012025-04-3014809844core:WithinOneYear2025-04-3014809844core:AfterOneYear2025-04-3014809844core:WithinOneYear2024-04-3014809844core:AfterOneYear2024-04-3014809844core:ShareCapital2025-04-3014809844core:SharePremium2025-04-3014809844core:RevaluationReserve2025-04-3014809844core:OtherReservesSubtotal2025-04-3014809844core:RetainedEarningsAccumulatedLosses2025-04-3014809844core:ShareCapital2024-04-3014809844core:SharePremium2024-04-3014809844core:RevaluationReserve2024-04-3014809844core:OtherReservesSubtotal2024-04-3014809844core:RetainedEarningsAccumulatedLosses2024-04-3014809844core:LandBuildings2025-04-3014809844core:PlantMachinery2025-04-3014809844core:Vehicles2025-04-3014809844core:FurnitureFittings2025-04-3014809844core:OfficeEquipment2025-04-3014809844core:NetGoodwill2025-04-3014809844core:IntangibleAssetsOtherThanGoodwill2025-04-3014809844core:ListedExchangeTraded2025-04-3014809844core:UnlistedNon-exchangeTraded2025-04-3014809844core:LandBuildings2024-04-3014809844core:PlantMachinery2024-04-3014809844core:Vehicles2024-04-3014809844core:FurnitureFittings2024-04-3014809844core:OfficeEquipment2024-04-3014809844core:NetGoodwill2024-04-3014809844core:IntangibleAssetsOtherThanGoodwill2024-04-3014809844core:ListedExchangeTraded2024-04-3014809844core:UnlistedNon-exchangeTraded2024-04-3014809844core:LandBuildings2024-05-012025-04-3014809844core:PlantMachinery2024-05-012025-04-3014809844core:Vehicles2024-05-012025-04-3014809844core:FurnitureFittings2024-05-012025-04-3014809844core:OfficeEquipment2024-05-012025-04-3014809844core:NetGoodwill2024-05-012025-04-3014809844core:IntangibleAssetsOtherThanGoodwill2024-05-012025-04-3014809844core:ListedExchangeTraded2024-05-012025-04-3014809844core:UnlistedNon-exchangeTraded2024-05-012025-04-3014809844core:MoreThanFiveYears2024-05-012025-04-3014809844core:Non-currentFinancialInstruments2025-04-3014809844core:Non-currentFinancialInstruments2024-04-3014809844dpl:CostSales2024-05-012025-04-3014809844dpl:DistributionCosts2024-05-012025-04-3014809844core:LandBuildings2024-05-012025-04-3014809844core:PlantMachinery2024-05-012025-04-3014809844core:Vehicles2024-05-012025-04-3014809844core:FurnitureFittings2024-05-012025-04-3014809844core:OfficeEquipment2024-05-012025-04-3014809844dpl:AdministrativeExpenses2024-05-012025-04-3014809844core:NetGoodwill2024-05-012025-04-3014809844core:IntangibleAssetsOtherThanGoodwill2024-05-012025-04-3014809844dpl:GroupUndertakings2024-05-012025-04-3014809844dpl:ParticipatingInterests2024-05-012025-04-3014809844dpl:GroupUndertakingscore:ListedExchangeTraded2024-05-012025-04-3014809844core:ListedExchangeTraded2024-05-012025-04-3014809844dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2024-05-012025-04-3014809844core:UnlistedNon-exchangeTraded2024-05-012025-04-3014809844dpl:CostSales2023-04-172024-04-3014809844dpl:DistributionCosts2023-04-172024-04-3014809844core:LandBuildings2023-04-172024-04-3014809844core:PlantMachinery2023-04-172024-04-3014809844core:Vehicles2023-04-172024-04-3014809844core:FurnitureFittings2023-04-172024-04-3014809844core:OfficeEquipment2023-04-172024-04-3014809844dpl:AdministrativeExpenses2023-04-172024-04-3014809844core:NetGoodwill2023-04-172024-04-3014809844core:IntangibleAssetsOtherThanGoodwill2023-04-172024-04-3014809844dpl:GroupUndertakings2023-04-172024-04-3014809844dpl:ParticipatingInterests2023-04-172024-04-3014809844dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-172024-04-3014809844core:ListedExchangeTraded2023-04-172024-04-3014809844dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-172024-04-3014809844core:UnlistedNon-exchangeTraded2023-04-172024-04-3014809844core:NetGoodwill2025-04-3014809844core:IntangibleAssetsOtherThanGoodwill2025-04-3014809844core:LandBuildings2025-04-3014809844core:PlantMachinery2025-04-3014809844core:Vehicles2025-04-3014809844core:FurnitureFittings2025-04-3014809844core:OfficeEquipment2025-04-3014809844core:AfterOneYear2025-04-3014809844core:WithinOneYear2025-04-3014809844core:ListedExchangeTraded2025-04-3014809844core:UnlistedNon-exchangeTraded2025-04-3014809844core:ShareCapital2025-04-3014809844core:SharePremium2025-04-3014809844core:RevaluationReserve2025-04-3014809844core:OtherReservesSubtotal2025-04-3014809844core:RetainedEarningsAccumulatedLosses2025-04-3014809844core:NetGoodwill2024-04-3014809844core:IntangibleAssetsOtherThanGoodwill2024-04-3014809844core:LandBuildings2024-04-3014809844core:PlantMachinery2024-04-3014809844core:Vehicles2024-04-3014809844core:FurnitureFittings2024-04-3014809844core:OfficeEquipment2024-04-3014809844core:AfterOneYear2024-04-3014809844core:WithinOneYear2024-04-3014809844core:ListedExchangeTraded2024-04-3014809844core:UnlistedNon-exchangeTraded2024-04-3014809844core:ShareCapital2024-04-3014809844core:SharePremium2024-04-3014809844core:RevaluationReserve2024-04-3014809844core:OtherReservesSubtotal2024-04-3014809844core:RetainedEarningsAccumulatedLosses2024-04-3014809844core:NetGoodwill2023-04-1614809844core:IntangibleAssetsOtherThanGoodwill2023-04-1614809844core:LandBuildings2023-04-1614809844core:PlantMachinery2023-04-1614809844core:Vehicles2023-04-1614809844core:FurnitureFittings2023-04-1614809844core:OfficeEquipment2023-04-1614809844core:AfterOneYear2023-04-1614809844core:WithinOneYear2023-04-1614809844core:ListedExchangeTraded2023-04-1614809844core:UnlistedNon-exchangeTraded2023-04-1614809844core:ShareCapital2023-04-1614809844core:SharePremium2023-04-1614809844core:RevaluationReserve2023-04-1614809844core:OtherReservesSubtotal2023-04-1614809844core:RetainedEarningsAccumulatedLosses2023-04-1614809844core:AfterOneYear2024-05-012025-04-3014809844core:WithinOneYear2024-05-012025-04-3014809844core:Non-currentFinancialInstrumentscore:CostValuation2024-05-012025-04-3014809844core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-05-012025-04-3014809844core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-05-012025-04-3014809844core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-05-012025-04-3014809844core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-05-012025-04-3014809844core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-05-012025-04-3014809844core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-05-012025-04-3014809844core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-05-012025-04-3014809844core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-05-012025-04-3014809844core:Non-currentFinancialInstrumentscore:CostValuation2025-04-3014809844core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2025-04-3014809844core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2025-04-3014809844core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2025-04-3014809844core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2025-04-3014809844core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2025-04-3014809844core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2025-04-3014809844core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2025-04-3014809844core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2025-04-3014809844core:Non-currentFinancialInstrumentscore:CostValuation2024-04-3014809844core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-04-3014809844core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-04-3014809844core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-04-3014809844core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-04-3014809844core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-04-3014809844core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-04-3014809844core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-04-3014809844core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-04-3014809844bus:Director12024-05-012025-04-30

PMJ MECHANICAL LTD

Registered Number
14809844
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2025

PMJ MECHANICAL LTD
Company Information
for the year from 1 May 2024 to 30 April 2025

Director

MOORE, Paul Anthony

Registered Address

Unit 4 Pitt Street
Keighley
BD21 4PQ

Registered Number

14809844 (England and Wales)
PMJ MECHANICAL LTD
Statement of Financial Position
30 April 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets377,84420,275
77,84420,275
Current assets
Debtors99,871230,457
Cash at bank and on hand510,194171,538
610,065401,995
Creditors amounts falling due within one year(306,544)(258,071)
Net current assets (liabilities)303,521143,924
Total assets less current liabilities381,365164,199
Net assets381,365164,199
Capital and reserves
Called up share capital200100
Profit and loss account381,165164,099
Shareholders' funds381,365164,199
The financial statements were approved and authorised for issue by the Director on 12 August 2025, and are signed on its behalf by:
MOORE, Paul Anthony
Director
Registered Company No. 14809844
PMJ MECHANICAL LTD
Notes to the Financial Statements
for the year ended 30 April 2025

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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Revenue from rendering of services
Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
2.Average number of employees

20252024
Average number of employees during the year21
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 May 2423,291
Additions62,183
At 30 April 2585,474
Depreciation and impairment
At 01 May 243,016
Charge for year4,614
At 30 April 257,630
Net book value
At 30 April 2577,844
At 30 April 2420,275