Company Registration No. SC560804 (Scotland)
Pbr Mms Ltd
Unaudited accounts
for the year ended 31 July 2025
Pbr Mms Ltd
Unaudited accounts
Contents
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
Pbr Mms Ltd
Statement of financial position
as at 31 July 2025
Tangible assets
24,808
32,306
Cash at bank and in hand
21,375
36,550
Creditors: amounts falling due within one year
(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
(22,100)
(28,594)
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
Pbr Mms Ltd
Notes to the Accounts
for the year ended 31 July 2025
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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
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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
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
At 31 July 2025
22,997
124
1,687
24,808
At 31 July 2024
29,833
223
2,250
32,306
Pbr Mms Ltd
Notes to the Accounts
for the year ended 31 July 2025
Amounts falling due within one year
Other debtors
25,305
4,835
6
Creditors: amounts falling due within one year
2025
2024
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
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).