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Registered number: 10453543
Pmc Asset Management Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
ZP Accountants and Business Advisers Ltd
International House, 307 Cotton Exchange
Old Hall Street
Liverpool
L3 9LQ
Pmc Asset Management Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Pmc Asset Management Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 10453543

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,999 |  | -
Investment Properties | 5 |  | 1,430,000 |  | 750,271
Investments | 6 |  | 11,000 |  | 11,000
|  |  | 1,443,999 |  | 761,271
CURRENT ASSETS
Stocks | 7 | 239,526 |  | - |
Debtors | 8 | 2,000 |  | 3,113 |
Cash at bank and in hand |  | 2,074 |  | 6,632 |
|  | 243,600 |  | 9,745 |
Creditors: Amounts Falling Due Within One Year | 9 | (260,068 ) |  | (260,520 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (16,468 ) |  | (250,775 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,427,531 |  | 510,496
Creditors: Amounts Falling Due After More Than One Year | 10 |  | (1,063,273 ) |  | (521,617 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (79,813 ) |  | -
NET ASSETS/(LIABILITIES) |  |  | 284,445 |  | (11,121 )
CAPITAL AND RESERVES
Called up share capital | 11 |  | 1 |  | 1
Profit and Loss Account |  |  | 284,444 |  | (11,122 )
SHAREHOLDERS' FUNDS |  |  | 284,445 |  | (11,121)

Page 1
Page 2
Pmc Asset Management Limited
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Ross O'Neill Director
6th March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Pmc Asset Management Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Pmc Asset Management Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10453543 . The registered office is Bleasdale Business Centre Sefton House, Suites 6/7, Molyneux Way, Liverpool, Merseyside, L10 2JA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added
taxes. Turnover includes revenue earned from rents and services.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 4 Years Straight Line

2.4. Investment Properties
Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recorded at cost,
which includes purchase price and any directly attributable expenditure.
Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in
the profit and loss account.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
Page 3
Page 4
Pmc Asset Management Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost or Valuation
As at 1 August 2024 | -
Additions | 3,171
As at 31 July 2025 | 3,171
Depreciation
As at 1 August 2024 | -
Provided during the period | 172
As at 31 July 2025 | 172
Net Book Value
As at 31 July 2025 | 2,999
As at 1 August 2024 | -

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 August 2024 | 750,271
Additions | 259,660
Revaluations | 420,069
As at 31 July 2025 | 1,430,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 1,009,931 |  | 750,271

6. Investments

| Unlisted
--- | ---
| £
Cost
As at 1 August 2024 | 11,000
As at 31 July 2025 | 11,000
Provision
As at 1 August 2024 | -
As at 31 July 2025 | -
Net Book Value
As at 31 July 2025 | 11,000
As at 1 August 2024 | 11,000

Page 4
Page 5
Pmc Asset Management Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
7. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Work in progress | 239,526 |  | -

8. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 2,000 |  | 3,113

9. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 4,550 |  | 24,400
Amounts owed to group undertakings | - |  | 48,537
Amounts owed to participating interests | 50,324 |  | 6,421
Other creditors | 205,194 |  | 181,162
| 260,068 |  | 260,520

10. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 797,067 |  | 521,617
Other loans | 266,206 |  | -
| 1,063,273 |  | 521,617

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 5