REGISTERED NUMBER: OC373817 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

PMB Consultants LLP

Page

General Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

G W Bayley

A S Patel

REGISTERED OFFICE:

Conway House

31 Worcester Street

Gloucester

Gloucestershire

GL1 3AJ

REGISTERED NUMBER:

OC373817 (England and Wales)

ACCOUNTANTS:

George Hay Partnership LLP

Chartered Accountants

Unit 1B

Focus 4

Fourth Avenue

Letchworth

Hertfordshire

SG6 2TU

FIXED ASSETS

Tangible assets

5

75,038

80,812

CURRENT ASSETS

Stocks

5,000

5,000

Debtors

36,734

105,689

Cash at bank

301,148

90,405

342,882

201,094

CREDITORS

Amounts falling due within one year

259,103

85,349

NET CURRENT ASSETS

83,779

115,745

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

158,817

196,557

LOANS AND OTHER DEBTS DUE TO MEMBERS

6

158,817

196,557

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

6

158,817

196,557

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2025.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 9 June 2025 and were signed by:

G W Bayley - Designated member

A S Patel - Designated member

1.	STATUTORY INFORMATION

PMB Consultants LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

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

Tangible fixed assets

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

Motor vehicles

-

15% on reducing balance

Computer equipment

-

33% 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.

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.

Pension costs and other post-retirement benefits

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

4.	EMPLOYEE INFORMATION

The average number of employees during the year was 1 (2024 - NIL ) .

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

111,873

Additions

77,429

Disposals

(103,133

)

At 31 March 2025

86,169

DEPRECIATION

At 1 April 2024

31,061

Charge for year

19,673

Eliminated on disposal

(39,603

)

At 31 March 2025

11,131

NET BOOK VALUE

At 31 March 2025

75,038

At 31 March 2024

80,812

6.

LOANS AND OTHER DEBTS DUE TO MEMBERS

2025

2024

£

£

Amounts owed to members in respect of profits

158,817

196,557

Falling due within one year

158,817

196,557

In the event of the LLP being wound up, all creditors would be paid in full before members.