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REGISTERED NUMBER: 06882228 (England and Wales)

| PSM PROPERTY DEVELOPMENT LTD |

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MAY 2025 |

PSM PROPERTY DEVELOPMENT LTD (REGISTERED NUMBER: 06882228)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

Page |

Company information | 1 |

Balance sheet | 2 |

Notes to the financial statements | 3 |

PSM PROPERTY DEVELOPMENT LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MAY 2025

| Directors: | T E Cunningham

| G S Saunders

| Secretary: | M Cunningham

| Registered office: | 2 Tower House

| Hoddesdon

| Hertfordshire

| EN11 8UR

| Registered number: | 06882228 (England and Wales)

| Accountants: | Roberts & Co

| Chartered Accountants

| 2 Tower House

| Hoddesdon

| Hertfordshire

| EN11 8UR

PSM PROPERTY DEVELOPMENT LTD (REGISTERED NUMBER: 06882228)

BALANCE SHEET

31 MAY 2025

2025 | 2024 |

| Notes | £ | £ | £ | £

Fixed assets

Investments | 4 | 450 |  | 450 |  |

Current assets

Stocks | 228,418 |  | 228,418 |  |

Debtors | 5 | 229,783 |  | 229,783 |  |

458,201 |  | 458,201 |  |

Creditors

Amounts falling due within one year | 6 | 470,982 |  | 470,982 |  |

Net current liabilities | (12,781 | ) | (12,781 | ) |

Total assets less current liabilities | (12,331 | ) | (12,331 | ) |

Capital and reserves

Called up share capital | 7 | 100 |  | 100 |  |

Retained earnings | 8 | (12,431 | ) | (12,431 | ) |

Shareholders' funds | (12,331 | ) | (12,331 | ) |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 13 October 2025 and were signed on its behalf by:

G S Saunders - Director

PSM PROPERTY DEVELOPMENT LTD (REGISTERED NUMBER: 06882228)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

1. | Statutory information

| PSM Property Development Ltd 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.

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.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

3. | Employees and directors

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

4. | Fixed asset investments

Other |

investments |

| £

| Cost

| At 1 June 2024

| and 31 May 2025 | 450 |  |

| Net book value

| At 31 May 2025 | 450 |  |

| At 31 May 2024 | 450 |  |

5. | Debtors: amounts falling due within one year |

2025 | 2024 |

| £ | £

| Other debtors | 229,783 |  | 229,783 |  |

6. | Creditors: amounts falling due within one year |

2025 | 2024 |

| £ | £

| Other creditors | 435,854 |  | 435,854 |  |

| Director's current account | 35,127 |  | 35,127 |  |

| Accrued expenses | 1 |  | 1 |  |

470,982 |  | 470,982 |  |

PSM PROPERTY DEVELOPMENT LTD (REGISTERED NUMBER: 06882228)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

7. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

value: |  | £ | £

| 100 | Ordinary | £1 | 100 |  | 100 |  |

8. | Reserves

Retained |

earnings |

| £

| At 1 June 2024 | (12,431 | ) |

| Profit for the year | - |

| At 31 May 2025 | (12,431 | ) |

9. | Ultimate controlling party

| The controlling party is the shareholders.