P.M.E. Installations Limited 31/03/2025 iXBRL

Company registration number: 06332998

P.M.E. Installations Limited

Unaudited filleted financial statements

31 March 2025

P.M.E. Installations Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

P.M.E. Installations Limited

Directors and other information


	Directors	Mr P A Mowbray


	Secretary	Mrs M D Mowbray


	Company number	06332998


	Registered office	10 Halcyon Court
		St. Margarets Way
		Stukeley Meadows Ind Est
		Huntingdon
		PE29 6DG


	Accountants	James Reeves & Company Ltd
		11 Church Crescent
		London
		N3 1BE

P.M.E. Installations Limited

Report to the board of directors on the preparation of the

unaudited statutory financial statements of P.M.E. Installations Limited

Year ended 31 March 2025

As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 31 March 2025 which comprise the statement of financial position and related notes.

You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

James Reeves & Company Ltd

Chartered Certified Accountants

11 Church Crescent

London

N3 1BE

15 December 2025

P.M.E. Installations Limited

Statement of financial position

31 March 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	10	111,752		101,325
		_______		_______
			111,752		101,325

Current assets
Stocks		35,940		31,042
Debtors	11	88,303		142,769
Cash at bank and in hand		572,516		427,863
		_______		_______
		696,759		601,674
Creditors: amounts falling due
within one year	12	( 151,078)		( 161,818)
		_______		_______
Net current assets			545,681		439,856
			_______		_______
Total assets less current liabilities			657,433		541,181

			_______		_______
Net assets			657,433		541,181
			_______		_______

Capital and reserves
Called up share capital	13		100		100
Profit and loss account			657,333		541,081
			_______		_______
Shareholders funds			657,433		541,181
			_______		_______

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.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 15 December 2025 , and are signed on behalf of the board by:

Mr P A Mowbray

Director

Company registration number: 06332998

P.M.E. Installations Limited

Notes to the financial statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 10 Halcyon Court, St. Margarets Way, Stukeley Meadows Ind Est, Huntingdon, PE29 6DG.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	15 %	reducing balance
Motor vehicles	-	25 %	reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Other operating income

	2025	2024
	£	£
Employment allowance	5,000	5,000
	_______	_______

5. Staff costs

The aggregate payroll costs incurred during the year were:

	2025	2024
	£	£
Wages and salaries	148,881	135,815
Social security costs	15,472	13,646
Other pension costs	1,559	1,761
	_______	_______
	165,912	151,222
	_______	_______

6. Employee numbers

The average number of persons employed by the company during the year amounted to 5 (2024: 5 ).

7. Directors remuneration

The directors aggregate remuneration in respect of qualifying services was:

	2025	2024
	£	£
Remuneration	37,829	36,572
	_______	_______

8. Tax on profit

Major components of tax expense

	2025	2024
	£	£
Current tax:
UK current tax expense	73,052	60,034
	_______	_______
Tax on profit	73,052	60,034
	_______	_______

9. Dividends

Equity dividends

	2025	2024
	£	£
Dividends paid during the year (excluding those for which a liability existed at the end of the prior year)	110,000	110,000
	_______	_______

10. Tangible assets

	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£
Cost
At 1 April 2024	12,118	135,018	147,136
Additions	-	47,370	47,370
Disposals	-	( 27,690)	( 27,690)
	_______	_______	_______
At 31 March 2025	12,118	154,698	166,816
	_______	_______	_______
Depreciation
At 1 April 2024	7,657	38,154	45,811
Charge for the year	669	18,847	19,516
Disposals	-	( 10,263)	( 10,263)
	_______	_______	_______
At 31 March 2025	8,326	46,738	55,064
	_______	_______	_______
Carrying amount
At 31 March 2025	3,792	107,960	111,752
	_______	_______	_______
At 31 March 2024	4,461	96,864	101,325
	_______	_______	_______

11. Debtors

	2025	2024
	£	£
Trade debtors	84,423	139,251
Other debtors	3,880	3,518
	_______	_______
	88,303	142,769
	_______	_______

12. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	15,521	36,002
Corporation tax	72,968	60,034
Social security and other taxes	50,835	52,405
Other creditors	11,754	13,377
	_______	_______
	151,078	161,818
	_______	_______

13. Called up share capital

Issued, called up and fully paid

	2025		2024
	No	£	No	£
Ordinary shares of £ 1.00 each	100	100	100	100
	_______	_______	_______	_______