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Registered number: 04308178
P M J Accountants Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
P M J Accountants Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
P M J Accountants Ltd
Statement of Financial Position
As At 31 March 2026
Statement of Financial Position
Registered number: 04308178

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 39,991 |  | 49,751
|  |  | 39,991 |  | 49,751
CURRENT ASSETS
Debtors | 5 | 12,297 |  | 103,035 |
Cash at bank and in hand |  | 66,928 |  | 65,068 |
|  | 79,225 |  | 168,103 |
Creditors: Amounts Falling Due Within One Year | 6 | (65,814 ) |  | (97,909 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 13,411 |  | 70,194
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 53,402 |  | 119,945
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (44,940 ) |  | (62,705 )
NET ASSETS |  |  | 8,462 |  | 57,240
CAPITAL AND RESERVES
Called up share capital | 9 |  | 75 |  | 75
Income Statement |  |  | 8,387 |  | 57,165
SHAREHOLDERS' FUNDS |  |  | 8,462 |  | 57,240

Page 1
Page 2
P M J Accountants Ltd
Statement of Financial Position (continued)
As At 31 March 2026
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Income Statement.
The financial statements were approved by the board of directors on 1 April 2026 and were signed on its behalf by:

Mr J Skinner Director | Mr L White Director
1 April 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
P M J Accountants Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
P M J Accountants Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04308178 . The registered office is Calf Barn, Shopland Road, Rochford, Essex, SS4 1LT.
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 the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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:

Plant & Machinery | 20% reducing balance
Motor Vehicles | 20% reducing balance
Fixtures & Fittings | 20% reducing balance

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.
2.5. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
P M J Accountants Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2025: 6)
6 6
4. Tangible Assets

| Plant & Machinery etc.
--- | ---
| £
Cost
As at 1 April 2025 | 106,585
Additions | 11,253
Disposals | (12,870 )
As at 31 March 2026 | 104,968
Depreciation
As at 1 April 2025 | 56,834
Provided during the period | 13,768
Disposals | (5,625 )
As at 31 March 2026 | 64,977
Net Book Value
As at 31 March 2026 | 39,991
As at 1 April 2025 | 49,751

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 196 |  | 7,535
Other debtors | 12,101 |  | 95,500
| 12,297 |  | 103,035

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 5,547
Trade creditors | 1,716 |  | 1,393
Bank loans and overdrafts | 15,368 |  | 6,240
Other loans | - |  | 11,842
Other creditors | 345 |  | 9,781
Taxation and social security | 48,385 |  | 63,106
| 65,814 |  | 97,909

Page 4
Page 5
P M J Accountants Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
7. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 13,240
Bank loans | 44,940 |  | 23,390
Other loans | - |  | 26,075
| 44,940 |  | 62,705

8. Obligations Under Finance Leases and Hire Purchase

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | - |  | 5,547
Later than one year and not later than five years | - |  | 13,240
| - |  | 18,787
| - |  | 18,787

9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 75 |  | 75

10. Related Party Transactions
During the year, the company received repayment of £92,000 from Skinner & White Estates Limited in respect of amounts previously owed. As at the balance sheet date, no balance was outstanding (2025: £92,000). Skinner & White Estates Limited is a company related through key management personnel.
This amount is interest free and repayable on demand.
11. Controlling Party
The company is controled by its Directors' by virtue of their respective ownership of the issued share capital in the company.
Page 5