IRIS Accounts Production v25.4.0.155 07430477 Board of Directors 1.4.24 31.3.25 31.3.25 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh074304772024-03-31074304772025-03-31074304772024-04-012025-03-31074304772023-03-31074304772023-04-012024-03-31074304772024-03-3107430477ns15:EnglandWales2024-04-012025-03-3107430477ns14:PoundSterling2024-04-012025-03-3107430477ns10:Director12024-04-012025-03-3107430477ns10:PrivateLimitedCompanyLtd2024-04-012025-03-3107430477ns10:SmallEntities2024-04-012025-03-3107430477ns10:AuditExempt-NoAccountantsReport2024-04-012025-03-3107430477ns10:SmallCompaniesRegimeForDirectorsReport2024-04-012025-03-3107430477ns10:SmallCompaniesRegimeForAccounts2024-04-012025-03-3107430477ns10:FullAccounts2024-04-012025-03-3107430477ns10:Director22024-04-012025-03-3107430477ns10:RegisteredOffice2024-04-012025-03-3107430477ns5:CurrentFinancialInstruments2025-03-3107430477ns5:CurrentFinancialInstruments2024-03-3107430477ns5:Non-currentFinancialInstruments2025-03-3107430477ns5:Non-currentFinancialInstruments2024-03-3107430477ns5:ShareCapital2025-03-3107430477ns5:ShareCapital2024-03-3107430477ns5:RetainedEarningsAccumulatedLosses2025-03-3107430477ns5:RetainedEarningsAccumulatedLosses2024-03-3107430477ns5:PlantMachinery2024-04-012025-03-3107430477ns5:FurnitureFittings2024-04-012025-03-3107430477ns5:MotorVehicles2024-04-012025-03-3107430477ns5:ComputerEquipment2024-04-012025-03-3107430477ns5:PlantMachinery2024-03-3107430477ns5:PlantMachinery2025-03-3107430477ns5:PlantMachinery2024-03-3107430477ns5:WithinOneYearns5:CurrentFinancialInstruments2025-03-3107430477ns5:WithinOneYearns5:CurrentFinancialInstruments2024-03-3107430477ns5:WithinOneYear2025-03-3107430477ns5:WithinOneYear2024-03-3107430477ns5:BetweenOneFiveYears2025-03-3107430477ns5:BetweenOneFiveYears2024-03-3107430477ns5:AllPeriods2025-03-3107430477ns5:AllPeriods2024-03-31
REGISTERED NUMBER: 07430477 (England and Wales)









UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

PROPERTY MAINTENANCE & MANAGEMENT
SERVICES LIMITED
PROPERTY MAINTENANCE & MANAGEMENT
SERVICES LIMITED (REGISTERED NUMBER: 07430477)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


PROPERTY MAINTENANCE & MANAGEMENT
SERVICES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: D J Lee
V K Lee





REGISTERED OFFICE: 4th Floor Tuition House
27-37 St George's Road
Wimbledon
London
SW19 4EU





REGISTERED NUMBER: 07430477 (England and Wales)





ACCOUNTANTS: Hartley Fowler LLP
Chartered Accountants
4th Floor Tuition House
27-37 St George's Road
Wimbledon
London
SW19 4EU
-1-
PROPERTY MAINTENANCE & MANAGEMENT
SERVICES LIMITED (REGISTERED NUMBER: 07430477)

BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 14,170 12,867

CURRENT ASSETS
Debtors 5 53,477 22,837
Cash at bank 70,469 76,318
123,946 99,155
CREDITORS
Amounts falling due within one year 6 90,329 72,558
NET CURRENT ASSETS 33,617 26,597
TOTAL ASSETS LESS CURRENT
LIABILITIES
47,787
39,464

CREDITORS
Amounts falling due after more than one
year
7
26,386
25,439
NET ASSETS 21,401 14,025

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 21,301 13,925
SHAREHOLDERS' FUNDS 21,401 14,025

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 12 December 2025 and were signed on its behalf by:





D J Lee - Director


The notes form part of these financial statements

-2-
PROPERTY MAINTENANCE & MANAGEMENT
SERVICES LIMITED (REGISTERED NUMBER: 07430477)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025


1. STATUTORY INFORMATION

Property Maintenance & Management 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Revenue from services is recognised when the service is provided and the right to consideration earned.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Financial instruments
Cash at bank is measured at transaction price.

Debtors and creditors with no stated interest rate and receivables or payables within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other
administrative expenses.

Impairments
Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

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-
PROPERTY MAINTENANCE & MANAGEMENT
SERVICES LIMITED (REGISTERED NUMBER: 07430477)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 year 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 13 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2024 59,238
Additions 5,343
At 31 March 2025 64,581
DEPRECIATION
At 1 April 2024 46,371
Charge for year 4,040
At 31 March 2025 50,411
NET BOOK VALUE
At 31 March 2025 14,170
At 31 March 2024 12,867

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors - 5,028
Other debtors 53,477 17,809
53,477 22,837

-4-
PROPERTY MAINTENANCE & MANAGEMENT
SERVICES LIMITED (REGISTERED NUMBER: 07430477)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 39,308 21,569
Taxation and social security 46,088 41,033
Other creditors 4,933 9,956
90,329 72,558

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Other creditors 26,386 25,439

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2025 2024
£    £   
Within one year 29,792 32,500
Between one and five years - 32,500
29,792 65,000

9. RELATED PARTY DISCLOSURES

At the balance sheet date the directors were owed £26,386 (2024 - £25,439) by the company. The balances are not secured, do not bear interest and have no repayment terms.

-5-