PCM Construction Ltd,Ltd - AccountsLtd

Registered Number :

05134733

As at 31 May 2025

PCM Construction Ltd

Statement of Financial Position

2024

2025

Notes

Fixed assets

Property, plant and equipment

87,429

80,312

Financial assets

560,833

612,315

699,744

641,145

Current assets

Inventories

1,000

38,000

Trade and other receivables

113,106

215,877

375,122

Cash and cash equivalents

114,196

368,073

489,228

Trade and other payables: amounts falling due within one

year

(107,296)

(35,229)

381,932

332,844

Net current assets

Total assets less current liabilities

1,032,588

1,023,077

(29,319)

Provisions for liabilities

1,003,269

Net assets

993,758

Capital and reserves

Called up share capital

1,000

Fair value reserve

245,524

194,582

Retained earnings

756,745

798,176

1,003,269

993,758

Shareholders' funds

For the year ended 31 May 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 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 proper 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 Section

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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

C McManamon Director

P McManamon Director

These financial statements were approved and authorised for issue by the Board on 02 December 2025 and were signed by:

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For the year ended 31 May 2025

PCM Construction Ltd

Notes to the Financial Statements

Statutory Information

PCM Construction Ltd is a private limited company, limited by shares, domiciled in England and Wales, registration

number 05134733.

Registered address:

8 Peterborough Road

Harrow

Middlesex

HA1 2BQ

The presentation currency is £ sterling.

1. Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1A of Financial

Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the

Companies Act 2006. The financial statements have been prepared under the historical costs convention as

modified by the revaluation of certain assets.

Revenue recognition

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Intangible assets

Property, plant and equipment

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and machinery

25% Reducing balance

Computer equipment

25% Reducing balance

Motor vehicles

The company''s freehold properties were professionally valued in 0. This valuation has been reduced by subsequent

depreciation. Under the transitional provisions of the Financial Reporting Standard for Smaller Entities (effective

January 2015) the properties continue to be stated at that valuation less accumulated depreciation to date and that

valuation has not been updated.

The company''s freehold properties are revalued in full every five years. Interim valuations are carried out when it is

likely that there has been a material change in value.

Inventories

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

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.

Hire purchase and leasing commitments

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme for the benefit of its directors/and employees. Contributions payable are charged to the profit and loss account in the period in which they are payable.

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For the year ended 31 May 2025

PCM Construction Ltd

Notes to the Financial Statements Continued

2. Property, plant and equipment

Total

Computer

equipment

Motor vehicles

Plant and

machinery

Cost or

valuation

At 01 June 2024

196,858

7,509

157,563

31,786

36,261

Additions

At 31 May 2025

31,786

193,824

7,509

233,119

Provision for depreciation and impairment

At 01 June 2024

116,546

7,230

81,756

27,560

Charge for year

29,144

28,017

1,057

At 31 May 2025

145,690

7,300

109,773

28,617

At 31 May 2025

Net book value

3,169

84,051

209

87,429

At 31 May 2024

4,226

75,807

279

80,312

3. Investments held as fixed assets

Other investments

Total

At 01 June 2024

560,833

Cost

540

Additions

50,942

Revaluations

At 31 May 2025

612,315

At 31 May 2025

Net book value

612,315

At 01 June 2024

560,833

4. Inventories

2024

2025

Stocks

38,000

1,000

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