REGISTERED NUMBER: 11387050 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

FOR

P&JM CONSULTING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms J A Foster

Mr P D Mohammed

REGISTERED OFFICE:

12 Victoria Road

Barnsley

South Yorkshire

S70 2BB

REGISTERED NUMBER:

11387050 (England and Wales)

ACCOUNTANTS:

Gibson Booth Limited

12 Victoria Road

Barnsley

South Yorkshire

S70 2BB

FIXED ASSETS

Tangible assets

4

202

-

Investment property

5

60,503

60,503

60,705

60,503

CURRENT ASSETS

Debtors

6

8,775

-

Cash at bank

5,933

1,663

14,708

1,663

CREDITORS

Amounts falling due within one year

7

39,297

38,575

NET CURRENT LIABILITIES

(24,589

)

(36,912

)

TOTAL ASSETS LESS CURRENT LIABILITIES

36,116

23,591

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

36,016

23,491

SHAREHOLDERS' FUNDS

36,116

23,591

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

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 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 23 December 2025 and were signed on its behalf by:

Ms J A Foster - Director

1.	STATUTORY INFORMATION

P&JM Consulting 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 financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

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.

Significant judgements and estimates

No judgements have been made in the process of applying the below accounting policies that have had the most significant effect on amounts recognised in the financial statements.

There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Investment property is initially recognised in the financial statements at historic cost. The fair value of the investment property, in the opinion of the directors, can not be measured reliably without undue cost or effort.

As such the investment property is accounted for using the cost model.

No depreciation has been charged on the investment property for the year, as, in the opinion of the directors, any charge is likely to be immaterial.

The continual maintenance and upkeep of the property is such that, in the opinion of the directors, the useful economic life is extended indefinitely. Regular impairment reviews are undertaken by the directors.

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.

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.

Computer equipment

Computer equipment was recognised in the company for the first time during this financial year. Computer Equipment is depreciated on a straight line basis of 33%.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - NIL ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

Additions

279

At 31 May 2025

279

DEPRECIATION

Charge for year

77

At 31 May 2025

77

NET BOOK VALUE

At 31 May 2025

202

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 June 2024

and 31 May 2025

60,503

NET BOOK VALUE

At 31 May 2025

60,503

At 31 May 2024

60,503

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

8,775

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

79

118

Corporation tax

15,746

10,669

Directors' current accounts

22,853

27,187

Accruals and deferred income

619

601

39,297

38,575

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

40

A Ordinary

£1

40

40

40

B Ordinary

£1

40

40

5

C Ordinary

£1

5

5

5

D Ordinary

£1

5

5

5

E Ordinary

£1

5

5

5

F Ordinary

£1

5

5

100

100