REGISTERED NUMBER: 09047456 (England and Wales)

PCML Investments Limited

Abridged Financial Statements for the Year Ended 31st March 2025

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

Directors:

M L Atkins

N Ioannou

B Compton

B McGuiness

M Shields

Registered office:

1-3 High Street

Great Dunmow

Essex

CM6 1UU

Registered number:

09047456 (England and Wales)

Accountants:

Walters & Company

Certified Practising Accountants

1-3 High Street

Great Dunmow

Essex

CM6 1UU

Fixed assets

Tangible assets

4

1,191

3,794

Investments

5

-

17,117

1,191

20,911

Current assets

Debtors

540,166

39,556

Investments

3,767,923

2,615,328

Cash at bank

174,337

135,822

4,482,426

2,790,706

Creditors

Amounts falling due within one year

325,439

125,366

Net current assets

4,156,987

2,665,340

Total assets less current liabilities

4,158,178

2,686,251

Provisions for liabilities

938,300

648,868

Net assets

3,219,878

2,037,383

Capital and reserves

Called up share capital

6

650,000

650,000

Retained earnings

2,569,878

1,387,383

Shareholders' funds

3,219,878

2,037,383

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 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.

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings and an abridged Balance Sheet for the year ended 31st March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2nd September 2025 and were signed on its behalf by:

M L Atkins - Director

1.	Statutory information

PCML Investments 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

straight line over the term of the lease

Computer equipment

-

25% on cost

Taxation

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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	Employees and directors

The average number of employees during the year was 5 (2024 - 5 ) .

4.	Tangible fixed assets

Totals

£

Cost

At 1st April 2024

and 31st March 2025

59,666

Depreciation

At 1st April 2024

55,872

Charge for year

2,603

At 31st March 2025

58,475

Net book value

At 31st March 2025

1,191

At 31st March 2024

3,794

5.	Fixed asset investments

Investments (neither listed nor unlisted) were as follows:

31/3/25

31/3/24

£

£

Artwork

17,117

17,117

Disposals

(17,117

)

-

-

17,117

6.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/3/25

31/3/24

value:

£

£

130,000

Ordinary A

£1

130,000

130,000

130,000

Ordinary B

£1

130,000

130,000

130,000

Ordinary C

£1

130,000

130,000

130,000

Ordinary D

£1

130,000

130,000

130,000

Ordinary E

£1

130,000

130,000

650,000

650,000

7.	Related party disclosures

During the year, there were management fees of 130,000 (2024: £220,000) paid to related

parties.

8.	Ultimate controlling party

There is no overall controlling party