REGISTERED NUMBER: 04823876 (England and Wales)

PMP CONSULTANTS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH JUNE 2025

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

8

DIRECTORS:

M Davies BSc(Hons) MRICS

Ms C L Halliburton BSc(Hons) MRICS

P M Hayman BSc(Hons) MRICS

REGISTERED OFFICE:

Rifle Maker Building

32-35 Water Street

Birmingham

West Midlands

B3 1HL

REGISTERED NUMBER:

04823876 (England and Wales)

ACCOUNTANTS:

CUTTER & CO LTD

CHARTERED ACCOUNTANTS

3 Lyttleton Court

Birmingham Street

Halesowen

West Midlands

B63 3HN

FIXED ASSETS

Tangible assets

4

109,507

76,629

CURRENT ASSETS

Work in Progress

5

31,394

90,000

Debtors

6

286,449

364,744

Cash at bank

482,262

1,807,492

800,105

2,262,236

CREDITORS

Amounts falling due within one year

7

280,046

575,288

NET CURRENT ASSETS

520,059

1,686,948

TOTAL ASSETS LESS CURRENT LIABILITIES

629,566

1,763,577

CREDITORS

Amounts falling due after more than one year

8

(75,895

)

(40,974

)

PROVISIONS FOR LIABILITIES

9

(20,806

)

(14,560

)

NET ASSETS

532,865

1,708,043

CAPITAL AND RESERVES

Called up share capital

41

68

Capital redemption reserve

10

80

53

Retained earnings

10

532,744

1,707,922

SHAREHOLDERS' FUNDS

532,865

1,708,043

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 2025 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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29th August 2025 and were signed on its behalf by:

M Davies BSc(Hons) MRICS - Director

1.	STATUTORY INFORMATION

PMP Consultants 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.

Significant judgements and estimates

In application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below;

Estimation of depreciation

In selecting appropriate depreciation policies management must exercise a certain level of estimation when determining the expected useful life of assets purchased. Assets are continually reviewed for impairment and are written off immediately when no longer in use.

Estimation of work in progress valuation

In establishing the percentage completion of work in progress as at the year end management must exercise a certain level of estimation when assessing the completion stage of each job and whether it is probable that consideration will be received on completion.

Revenue

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

- the amount of revenue can be measured reliably;

- it is probable that the company will receive consideration due under the contract;

- the stage of completion of the contract at the end of the reporting period can be measured reliably; and

- the costs incurred and the costs to complete the contract can be measured reliably.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Short leasehold

-

10% on cost

Motor vehicles

-

25% on reducing balance

Office & computer equipment

-

25% on reducing balance

Work in progress

When the outcome of a transaction involving the rendering of services can be estimated reliably, revenue is calculated by reference to the stage (or percentage) of completion of the transaction at the end of the reporting period. When the outcome of the transaction involving the rendering of services cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recoverable. When it is probable that total contract costs will exceed total contract revenue, the expected loss is recognised as an expense immediately.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive IncomeStatement of Comprehensive Income, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2024 - 17 ) .

4.	TANGIBLE FIXED ASSETS

Office &

Short

Motor

computer

leasehold

vehicles

equipment

Totals

£

£

£

£

COST

At 1st July 2024

73,999

54,035

35,078

163,112

Additions

-

56,625

387

57,012

At 30th June 2025

73,999

110,660

35,465

220,124

DEPRECIATION

At 1st July 2024

59,200

3,377

23,906

86,483

Charge for year

7,400

13,844

2,890

24,134

At 30th June 2025

66,600

17,221

26,796

110,617

NET BOOK VALUE

At 30th June 2025

7,399

93,439

8,669

109,507

At 30th June 2024

14,799

50,658

11,172

76,629

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1st July 2024

54,035

Additions

56,625

At 30th June 2025

110,660

DEPRECIATION

At 1st July 2024

3,377

Charge for year

13,844

At 30th June 2025

17,221

NET BOOK VALUE

At 30th June 2025

93,439

At 30th June 2024

50,658

5.	WORK IN PROGRESS

2025

2024

£

£

Work-in-progress

31,394

90,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

209,839

255,154

Directors' current accounts

-

20,000

Prepayments

76,610

89,590

286,449

364,744

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

16,769

8,451

Trade creditors

31,860

7,356

Corporation tax

99,266

281,903

Social security and other taxes

9,664

12,630

VAT

64,980

96,268

Other creditors

(108

)

5,477

Directors' current accounts

53,140

161,285

Accruals and deferred income

4,475

1,918

280,046

575,288

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

75,895

40,974

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

20,806

14,560

Deferred

tax

£

Balance at 1st July 2024

14,560

Accelerated capital allowances

6,246

Balance at 30th June 2025

20,806

10.

RESERVES

Capital

Retained

redemption

earnings

reserve

Totals

£

£

£

At 1st July 2024

1,707,922

53

1,707,975

Profit for the year

309,822

309,822

Dividends

(225,000

)

(225,000

)

Purchase of own shares

(1,260,000

)

27

(1,259,973

)

At 30th June 2025

532,744

80

532,824

11.	OTHER FINANCIAL COMMITMENTS

The total amount of future commitments under operating leases is £37,496 (2024: £73,264), expiring;

£

Within one year

35,000

Between one and five years

2,496

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30th June 2025 and 30th June 2024:

2025

2024

£

£

A D Condlyffe BSc(Hons) FRICS MaPS

Balance outstanding at start of year

10,000

-

Amounts advanced

-

10,000

Amounts repaid

(10,000

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

10,000

M N Rowe BSc(Hons) MRICS

Balance outstanding at start of year

10,000

-

Amounts advanced

-

10,000

Amounts repaid

(10,000

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

10,000

13.	ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party