Registration number: 04388914

P.L. Maintenance Services Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 7
Detailed Profit and Loss Account	8 to 10

P.L. Maintenance Services Limited

Company Information

Directors	Mr Stephen David Green Ms Fiona Catherine Seed

Company secretary

Ms Fiona Catherine Seed

Registered office

1st Floor 11 Freeport Office Village Century Drive Braintree Essex CM77 8YG

Accountants

Anthony Russel Limited 1st Floor 11 Freeport Office Village Century Drive Braintree Essex CM77 8YG

P.L. Maintenance Services Limited

(Registration number: 04388914)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	100,459	134,598
Current assets
Stocks		106,254	103,093
Debtors	5	412,766	276,582
Cash at bank and in hand		79,455	247,456
		598,475	627,131
Creditors: Amounts falling due within one year	6	(197,746)	(309,352)
Net current assets		400,729	317,779
Total assets less current liabilities		501,188	452,377
Creditors: Amounts falling due after more than one year	6	(38,373)	(54,864)
Provisions for liabilities		(25,115)	(33,650)
Net assets		437,700	363,863
Capital and reserves
Called up share capital		100	100
Retained earnings		437,600	363,763
Shareholders' funds		437,700	363,863

P.L. Maintenance Services Limited

(Registration number: 04388914)
Balance Sheet as at 31 March 2025

For the financial 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.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 5 December 2025 and signed on its behalf by:
 

......................................... Ms Fiona Catherine Seed Company secretary and director

P.L. Maintenance Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
1st Floor
11 Freeport Office Village
Century Drive
Braintree
Essex
CM77 8YG

The principal place of business is:
Unit 4c-4d
Innovate Workspace
Adwick Park
Rotherham
South Yorkshire
S63 5AB

These financial statements were authorised for issue by the Board on 5 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

P.L. Maintenance Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Revenue recognition

Turnover represents revenue earned under a wide variety of contracts to provide goods and services. Revenue is recognised as earned when, and to the extent that, the company obtains the right to consideration in exchange for its performance under these contracts. It is measured at the fair value of the right to consideration, which represents amounts chargeable to customers, including expenses and disbursements but excluding value added tax.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Improvements to property	written off over the term of lease
Plant and machinery	25% on cost
Fixtures and fittings	25% on cost
Motor vehicles	25% on reducing balance
Office equipment	33% on cost

Stocks

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

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the Balance Sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the Profit and Loss Account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

P.L. Maintenance Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Defined contribution pension obligation

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the profit and loss account in the period to which they relate.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 15 (2024 - 14).

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Improvements to property  £	Total £
Cost or valuation
At 1 April 2024	3,086	283,796	30,213	317,095
Additions	873	-	-	873
Disposals	-	(18,604)	-	(18,604)
At 31 March 2025	3,959	265,192	30,213	299,364
Depreciation
At 1 April 2024	2,719	149,565	30,213	182,497
Charge for the year	327	33,558	-	33,885
Eliminated on disposal	-	(17,477)	-	(17,477)
At 31 March 2025	3,046	165,646	30,213	198,905
Carrying amount
At 31 March 2025	913	99,546	-	100,459
At 31 March 2024	367	134,231	-	134,598

P.L. Maintenance Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

5

debtors

	Note	2025 £	2024 £
Trade debtors		272,400	218,720
Amounts owed by related parties		7,468	7,468
Other debtors		102,577	27,755
Prepayments		30,321	22,639
		412,766	276,582

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
HP and finance lease liabilities		16,491	15,241
Trade creditors		70,313	214,374
Outstanding defined contribution pension costs		(608)	-
Other payables		7,257	6,456
Accruals		13,685	7,489
Corporation tax		33,600	24,595
PAYE		15,560	14,756
VAT		41,448	26,441
		197,746	309,352
Due after one year
Loans and borrowings		38,373	54,864

P.L. Maintenance Services Limited

Detailed Profit and Loss Account for the Year Ended 31 March 2025

	2025  £	2024  £
Revenue	1,709,093	1,586,196
Cost of sales	(1,148,732)	(1,013,884)
Gross profit	560,361	572,312
Gross profit (%)	32.79%	36.08%
Administrative expenses
Employment costs (analysed below)	(61,358)	(52,818)
Establishment costs (analysed below)	(76,273)	(56,397)
General administrative expenses (analysed below)	(285,432)	(279,536)
Finance charges (analysed below)	(601)	(745)
Depreciation costs (analysed below)	(33,885)	(37,471)
Other expenses (analysed below)	(1,127)	3,974
	(458,676)	(422,993)
Other operating income	1,749	1,381
Operating profit	103,434	150,700
Other interest receivable and similar income (analysed below)	-	211
Interest payable and similar charges (analysed below)	(4,533)	(5,843)
	(4,533)	(5,632)
Profit before tax	98,901	145,068

P.L. Maintenance Services Limited

Detailed Profit and Loss Account for the Year Ended 31 March 2025

	2025  £	2024  £
turnover
Sales	1,709,093	1,586,196
Cost of sales
Opening stock	103,093	84,777
Purchases	501,407	462,374
Closing stock	(106,254)	(103,093)
Wages	637,463	557,159
Staff pensions	11,778	12,307
Subcontract cost	1,245	360
	1,148,732	1,013,884
Employment costs
Wages	56,011	48,461
Staff NIC	1,422	432
Staff training	3,925	3,925
	61,358	52,818
Establishment costs
Rent	55,748	31,536
Rates	13,260	13,846
Light, heat and power	7,265	11,015
	76,273	56,397
General administrative expenses
Telephone and fax	13,379	12,027
Computer software and maintenance costs	771	4,237
Post, stationery and computer	5,863	5,903
Trade subscriptions	-	138
Charitable donations	430	520
Sundry expenses	882	1,367
Motor expenses	113,397	107,357
Travel and subsistence	31,553	33,978
Entertainment	1,359	3,320
Accountancy fees	12,470	6,023
Management charges	82,084	92,619
Insurance	7,012	9,199

P.L. Maintenance Services Limited

Detailed Profit and Loss Account for the Year Ended 31 March 2025

	2025  £	2024  £
Legal and professional fees	16,291	3,799
Bad debts written off	(59)	(951)
	285,432	279,536
Finance charges
Bank charges	601	745
Depreciation costs
Depreciation of fixtures and fittings	140	240
Depreciation of motor vehicles	33,557	37,117
Depreciation of office equipment	188	114
	33,885	37,471
Other expenses
(Profit)/loss on disposal of tangible fixed assets	1,127	(3,974)
Other operating income
Other operating income	1,749	1,381
Other interest receivable and similar income
Other interest receivable	-	211
Interest payable and similar charges
Hire purchase interest	4,533	5,843
Net finance cost	(4,533)	(5,632)