REGISTERED NUMBER: 05405581 (England and Wales)

Unaudited Financial Statements

for the Period

1 April 2024 to 30 September 2025

for

P & B Mortgage Services Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

P Brown

B L Brown

REGISTERED OFFICE:

28 Sheridan Close

Rayleigh

Essex

SS6 8YR

REGISTERED NUMBER:

05405581 (England and Wales)

ACCOUNTANTS:

Peter Hodgson & Co.

Chartered Accountants

Shadwell House

65 Lower Green Road

Tunbridge Wells

Kent

TN4 8TW

FIXED ASSETS

Property, plant and equipment

4

1,117

1,490

CURRENT ASSETS

Cash at bank

34,452

128,630

CREDITORS

Amounts falling due within one year

5

30,740

120,965

NET CURRENT ASSETS

3,712

7,665

TOTAL ASSETS LESS CURRENT LIABILITIES

4,829

9,155

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

6

4,729

9,055

SHAREHOLDERS' FUNDS

4,829

9,155

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 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 28 November 2025 and were signed on its behalf by:

P Brown - Director

1.	STATUTORY INFORMATION

P & B Mortgage Services 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.

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.

Significant judgements and estimates

There are no significant judgements or estimate pertaining to these accounts.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 cost

Taxation

Taxation for the period 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Functional currency

The functional currency used by the company is £ Sterling.

Financial instruments

Financial instruments including cash and bank balances are disclosed at fair value.

3.	EMPLOYEES AND DIRECTORS

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

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2024

and 30 September 2025

1,000

1,749

2,749

DEPRECIATION

At 1 April 2024

822

437

1,259

Charge for period

45

328

373

At 30 September 2025

867

765

1,632

NET BOOK VALUE

At 30 September 2025

133

984

1,117

At 31 March 2024

178

1,312

1,490

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

7,282

6,659

Commissions repayable

2,925

2,925

Directors' current accounts

19,033

110,181

Accrued expenses

1,500

1,200

30,740

120,965

6.

RESERVES

Retained

earnings

£

At 1 April 2024

9,055

Profit for the period

30,674

Dividends

(35,000

)

At 30 September 2025

4,729