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REGISTERED NUMBER: 14401596 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 OCTOBER 2025

FOR

PJM CONSULTANTS LIMITED

| PJM CONSULTANTS LIMITED (REGISTERED NUMBER: 14401596) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Page |

| Balance Sheet | 1 |

| Notes to the Financial Statements | 3 |

| PJM CONSULTANTS LIMITED (REGISTERED NUMBER: 14401596) |

BALANCE SHEET

31 OCTOBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 610 |  | 228 |  |

CURRENT ASSETS

Debtors | 6 | 84,472 |  | 25,697 |  |

Cash at bank | 97,456 |  | 41,463 |  |

181,928 |  | 67,160 |  |

CREDITORS

Amounts falling due within one year | 7 | 80,044 |  | 18,548 |  |

NET CURRENT ASSETS | 101,884 |  | 48,612 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 102,494 |  | 48,840 |  |

PROVISIONS FOR LIABILITIES | 9 | 153 |  | 57 |  |

NET ASSETS | 102,341 |  | 48,783 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 100 |  | 100 |  |

Retained earnings | 102,241 |  | 48,683 |  |

SHAREHOLDERS' FUNDS | 102,341 |  | 48,783 |  |

| PJM CONSULTANTS LIMITED (REGISTERED NUMBER: 14401596) |

BALANCE SHEET - continued

31 OCTOBER 2025

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 March 2026 and were signed on its behalf by:

Mr P M Mitchell - Director

| PJM CONSULTANTS LIMITED (REGISTERED NUMBER: 14401596) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1. | STATUTORY INFORMATION

| PJM Consultants Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 14401596

| Registered office: | 48 St Leonards Road

| Bexhill on Sea

| East Sussex

| TN40 1JB

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

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Turnover

| The turnover shown in the profit and loss account represents amounts receivable for services provided and goods sold during the period exclusive of VAT from 1 January 2024.

| Tangible fixed assets

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

| Equipment | - | 20% on reducing balance

| Computer equipment | - | 25% on cost

| All fixed assets are initially recorded at cost.

| PJM CONSULTANTS LIMITED (REGISTERED NUMBER: 14401596) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

3. | ACCOUNTING POLICIES - continued

| Financial instruments

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

| Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

| Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

4. | EMPLOYEES AND DIRECTORS

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

| PJM CONSULTANTS LIMITED (REGISTERED NUMBER: 14401596) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

5. | TANGIBLE FIXED ASSETS

| Computer |

| Equipment |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 November 2024 | - |  | 455 |  | 455 |  |

| Additions | 620 |  | - |  | 620 |  |

| At 31 October 2025 | 620 |  | 455 |  | 1,075 |  |

| DEPRECIATION

| At 1 November 2024 | - |  | 227 |  | 227 |  |

| Charge for year | 124 |  | 114 |  | 238 |  |

| At 31 October 2025 | 124 |  | 341 |  | 465 |  |

| NET BOOK VALUE

| At 31 October 2025 | 496 |  | 114 |  | 610 |  |

| At 31 October 2024 | - |  | 228 |  | 228 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 74,147 |  | 25,200 |  |

| Prepayments and accrued income | 10,325 |  | 497 |  |

84,472 |  | 25,697 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 17,956 |  | - |  |

| Corporation tax | 20,713 |  | 9,685 |  |

| PAYE and social security | 192 |  | 118 |  |

| VAT | 37,808 |  | 5,650 |  |

| Directors' current account | 1,086 |  | 774 |  |

| Accruals and deferred income | 2,289 |  | 2,321 |  |

80,044 |  | 18,548 |  |

| PJM CONSULTANTS LIMITED (REGISTERED NUMBER: 14401596) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

8. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 6,872 |  | - |  |

| Between one and five years | 6,872 |  | - |  |

13,744 |  | - |  |

9. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax

| Accelerated capital allowances | 153 |  | 57 |  |

| Deferred |

| tax |

£ |

| Balance at 1 November 2024 | 57 |  |

| Provided during year | 96 |  |

| Balance at 31 October 2025 | 153 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |