PMCA Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07546479

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		268		544

			268		544
CURRENT ASSETS
Stocks	5	11,897		9,068
Debtors	6	6,337		8,943
Cash at bank and in hand		182,862		185,368

		201,096		203,379
Creditors: Amounts Falling Due Within One Year	7	(22,384 )		(58,729 )

NET CURRENT ASSETS (LIABILITIES)			178,712		144,650

TOTAL ASSETS LESS CURRENT LIABILITIES			178,980		145,194

NET ASSETS			178,980		145,194

CAPITAL AND RESERVES
Called up share capital	8		10,100		10,100
Profit and Loss Account			168,880		135,094

SHAREHOLDERS' FUNDS			178,980		145,194

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PMCA Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Paul Monaghan

Director

30 November 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

PMCA Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07546479 . The registered office is 18 Hartshill Close, Uxbridge, Middlesex, UB10 9LH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

The turnover shown in the profit and loss account represents revenue earned during the period measured at the fair value of work done for clients, excluding VAT.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	3 years
Fixtures & Fittings	3 years
Computer Equipment	3 years

2.4. Stocks and Work in Progress

Work in progress is valued at fair value and represents the recoverable value of recorded service completion at the year end which has not been invoiced to clients at the year end. As such, the value of Work in Progress includes a proportionate amount of the expected profit on the client work at completion.

2.5. Taxation

Income tax expense represents the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Practice staff	3	3

	3	3

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PMCA Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2024	549	2,544	3,093

As at 31 March 2025	549	2,544	3,093

Depreciation
As at 1 April 2024	549	2,000	2,549
Provided during the period	-	276	276

As at 31 March 2025	549	2,276	2,825

Net Book Value
As at 31 March 2025	-	268	268

As at 1 April 2024	-	544	544

5. Stocks

	2025	2024
	£	£
Work in progress	11,897	9,068

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	6,337	8,943

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	8,011	13,638
Other taxes and social security	736	736
VAT	6,360	7,827
Accruals and deferred income	-	3,999
Director's loan account	7,277	32,529

	22,384	58,729

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PMCA Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	10,100	10,100

9. Directors Advances, Credits and Guarantees

Dividends paid to directors

	2025	2024
	£	£
Mr Paul Monaghan	-	21,800

10. Ultimate Controlling Party

The company's ultimate controlling party is Paul Monaghan by virtue of his ownership of 100% of the issued share capital in the company.

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