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Registered number: 15444534 PMM ESTATES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 MARCH 2025
PMM ESTATES LIMITED REGISTERED NUMBER: 15444534 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025
Note |  | £
Fixed assets |  |  |
Investment property | 4 |  | 480,000
|  |  | 480,000
Current assets |  |  |
Debtors: amounts falling due within one year | 5 | 20,874 |
Cash at bank and in hand | 6 | 6,984 |
|  | 27,858 |
Creditors: amounts falling due within one year | 7 | (293,898) |
Net current (liabilities)/assets |  |  | (266,040)
Total assets less current liabilities |  |  | 213,960
Provisions for liabilities |  |  |
Deferred tax | 8 | (52,666) |
|  |  | (52,666)
Net assets |  |  | 161,294
Capital and reserves |  |  |
Called up share capital | 9 |  | 3
Other profit and loss account |  |  | 157,997
Profit and loss account |  |  | 3,294
|  |  | 161,294
Page 1
PMM ESTATES LIMITED REGISTERED NUMBER: 15444534 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the Period in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
M O Freed
Director
Date: 17 September 2025
The notes on pages 3 to 8 form part of these financial statements. Page 2
PMM ESTATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
1. | General information
PMM Estates Limited is a private company, limited by shares, incorporated in the United Kingdom and registered in England and Wales. (registered number: 15444534). The company's registered office address is 7 Whiteladies Road, Bristol, England, BS8 1NN. The principal activity of the company is the holding of investment property. The company was incorporated on 26th January 2024 and commenced trading on the same day. The financial statements are presented in Sterling, which is the functional currency of the company. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services 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 the 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. Page 3
PMM ESTATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.3 | Current and deferred taxation
The tax expense for the Period comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.4 | Investment property
Investment property is carried at fair value determined annually by directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.6 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.7 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 4
PMM ESTATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.8 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
3. | Employees
| The average monthly number of employees, including directors, during the Period was 3.
Page 5
PMM ESTATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| Additions at cost | 269,337
| Surplus on revaluation | 210,663
| At 31 March 2025 | 480,000
The 2025 valuations were made by the directors, on an open market value for existing use basis.
| If the investment property had been accounted for under the historic cost accounting rules, the property would have been measured as follows:
|  |  |  |  | Period ended 2025
|  |  |  |  | £
| Historic cost | 269,337
|  | 269,337
Page 6
PMM ESTATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
5. | Debtors
|  |  |  |  | Period ended 2025
|  |  |  |  | £
| Called up share capital not paid | 3
| Prepayments and accrued income | 20,871
|  | 20,874
6. | Cash and cash equivalents
|  |  |  |  | Period ended 2025
|  |  |  |  | £
| Cash at bank and in hand | 6,984
|  | 6,984
7. | Creditors: Amounts falling due within one year
|  |  |  |  | Period ended 2025
|  |  |  |  | £
| Amounts owed to group undertakings | 194,000
| Amounts owed to participating interests | 97,000
| Corporation tax | 838
| Other taxation and social security | 560
| Accruals and deferred income | 1,500
|  | 293,898
Page 7
PMM ESTATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
8. | Deferred taxation
|  | 2025
|  | £
| Charged to profit or loss | (52,666)
| At end of year | (52,666)
| The deferred taxation balance is made up as follows:
|  |  |  |  | 2025
|  |  |  |  | £
| Deferred tax on fair value uplift of investment property | (52,666)
|  | (52,666)
9. | Share capital
|  |  |  |  | Period ended 2025
|  |  |  |  | £
|  | Allotted, called up and fully paid |
|  | 3 Ordinary shares of £1.00 each | 3
On incorporation, 3 Ordinary shares of £1.00 each were issued at par.
Page 8