REGISTERED NUMBER: 05652973 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

PMCDE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R L Barker

Mrs B C Barker

REGISTERED OFFICE:

61 Station Road

Sudbury

Suffolk

CO10 2SP

REGISTERED NUMBER:

05652973 (England and Wales)

ACCOUNTANTS:

Seago and Stopps

Chartered Certified Accountants

61 Station Road

Sudbury

Suffolk

CO10 2SP

FIXED ASSETS

4,534

Tangible assets

4

5,150

CURRENT ASSETS

3,898

Stocks

3,294

554

Debtors

5

10,553

74,365

Cash at bank

42,353

78,817

56,200

CREDITORS

41,834

Amounts falling due within one year

6

38,150

36,983

NET CURRENT ASSETS

18,050

41,517

TOTAL ASSETS LESS CURRENT LIABILITIES

23,200

CREDITORS

(6,930

)

Amounts falling due after more than one year

7

(990

)

(685

)

PROVISIONS FOR LIABILITIES

(788

)

33,902

NET ASSETS

21,422

CAPITAL AND RESERVES

10

Called up share capital

100

33,892

Retained earnings

21,322

33,902

SHAREHOLDERS' FUNDS

21,422

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

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 23 September 2025 and were signed on its behalf by:

R L Barker - Director

1.	STATUTORY INFORMATION

PMCDE 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Turnover represents the value of work completed during the year, by reference to invoiced sales and adjustments for opening and closing work in progress.

Tangible fixed assets

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

Fixtures and fittings - 25% on reducing balance

Computer equipment - 25% on reducing balance

Stocks

Working in progress is valued at the lower of cost and realisable value.

Financial instruments

The company enters into basic financial instrument transactions, as appropriate and as and when required, that result in the recognition of financial assets and liabilities within the financial statements such as trade and other accounts receivable and payable, bank loans and hire purchase and lease contracts.

Taxation

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

Totals

Website

fittings

equipment

£

£

£

£

COST

At 1 April 2024

10,203

1,550

947

7,706

Additions

1,834

-

-

1,834

Disposals

(287

)

-

-

(287

)

At 31 March 2025

11,750

1,550

947

9,253

DEPRECIATION

At 1 April 2024

5,669

-

821

4,848

Charge for year

1,202

-

32

1,170

Eliminated on disposal

(271

)

-

-

(271

)

At 31 March 2025

6,600

-

853

5,747

NET BOOK VALUE

At 31 March 2025

5,150

1,550

94

3,506

At 31 March 2024

4,534

1,550

126

2,858

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

10,553

554

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

5,940

5,940

Taxation and social security

25,515

31,409

Other creditors

6,695

4,485

38,150

41,834

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

990

6,930