1 August 2024 false No description of principal activity Taxfiler 2024.6 SC560804 business:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 SC560804 2024-07-31 SC560804 2024-08-01 2025-07-31 SC560804 business:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 SC560804 business:FilletedAccounts 2024-08-01 2025-07-31 SC560804 2025-07-31 SC560804 business:Director1 2024-08-01 2025-07-31 SC560804 business:Director2 2024-08-01 2025-07-31 SC560804 business:RegisteredOffice 2024-08-01 2025-07-31 SC560804 2024-07-31 SC560804 core:WithinOneYear 2025-07-31 SC560804 core:WithinOneYear 2024-07-31 SC560804 core:AfterOneYear 2025-07-31 SC560804 core:AfterOneYear 2024-07-31 SC560804 core:ShareCapital core:PreviouslyStatedAmount 2025-07-31 SC560804 core:ShareCapital core:PreviouslyStatedAmount 2024-07-31 SC560804 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-07-31 SC560804 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-07-31 SC560804 core:PreviouslyStatedAmount 2025-07-31 SC560804 core:PreviouslyStatedAmount 2024-07-31 SC560804 business:SmallEntities 2024-08-01 2025-07-31 SC560804 countries:Scotland 2024-08-01 2025-07-31 SC560804 core:MotorVehicles 2024-08-01 2025-07-31 SC560804 core:FurnitureFittings 2024-08-01 2025-07-31 SC560804 core:ComputerEquipment 2024-08-01 2025-07-31 SC560804 core:MotorVehicles 2024-07-31 SC560804 core:FurnitureFittings 2024-07-31 SC560804 core:ComputerEquipment 2024-07-31 SC560804 core:MotorVehicles 2025-07-31 SC560804 core:FurnitureFittings 2025-07-31 SC560804 core:ComputerEquipment 2025-07-31 SC560804 2023-08-01 2024-07-31 iso4217:GBP xbrli:pure
Company Registration No. SC560804 (Scotland)
Pbr Mms Ltd Unaudited accounts for the year ended 31 July 2025
Pbr Mms Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Pbr Mms Ltd Company Information for the year ended 31 July 2025
Directors
N Bruyere P Bruyere
Company Number
SC560804 (Scotland)
Registered Office
The Old Fishing Station Kirkside Montrose Angus DD10 0AQ Scotland
Accountants
Townley & Co Limited Warrington Business Centre 67 Bewsey Street Warrington WA2 7JQ
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Pbr Mms Ltd Statement of financial position as at 31 July 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
24,808
32,306
Current assets
Debtors
5
25,305
4,835
Cash at bank and in hand
21,375
36,550
46,680
41,385
Creditors: amounts falling due within one year
6
(47,487)
(44,134)
Net current liabilities
(807)
(2,749)
Total assets less current liabilities
24,001
29,557
Creditors: amounts falling due after more than one year
7
(22,100)
(28,594)
Net assets
1,901
963
Capital and reserves
Called up share capital
10
10
Profit and loss account
1,891
953
Shareholders' funds
1,901
963
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 17 September 2025 and were signed on its behalf by
N Bruyere Director Company Registration No. SC560804
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Pbr Mms Ltd Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
Pbr Mms Ltd is a private company, limited by shares, registered in Scotland, registration number SC560804. The registered office is The Old Fishing Station, Kirkside, Montrose, Angus, DD10 0AQ, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 July 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 August 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
23% reduced balance method
Fixtures & fittings
25% straight line basis
Computer equipment
25% reduced balance method
4
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 August 2024
51,602
397
8,745
60,744
At 31 July 2025
51,602
397
8,745
60,744
Depreciation
At 1 August 2024
21,769
174
6,495
28,438
Charge for the year
6,836
99
563
7,498
At 31 July 2025
28,605
273
7,058
35,936
Net book value
At 31 July 2025
22,997
124
1,687
24,808
At 31 July 2024
29,833
223
2,250
32,306
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Pbr Mms Ltd Notes to the Accounts for the year ended 31 July 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Other debtors
25,305
4,835
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
10,751
11,660
Obligations under finance leases and hire purchase contracts
6,517
6,517
Taxes and social security
28,982
24,517
Loans from directors
387
600
Accruals
850
840
47,487
44,134
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Obligations under finance leases and hire purchase contracts
22,100
28,594
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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