PLM Technical Services Ltd 05556382 false 2024-10-01 2025-09-30 2025-09-30 The principal activity of the company is management consultancy activites. Digita Accounts Production Advanced 6.30.9574.0 true 05556382 2024-10-01 2025-09-30 05556382 2025-09-30 05556382 core:CurrentFinancialInstruments 2025-09-30 05556382 core:CurrentFinancialInstruments core:WithinOneYear 2025-09-30 05556382 core:Non-currentFinancialInstruments core:AfterOneYear 2025-09-30 05556382 core:FurnitureFittingsToolsEquipment 2025-09-30 05556382 core:MotorVehicles 2025-09-30 05556382 core:OtherPropertyPlantEquipment 2025-09-30 05556382 bus:SmallEntities 2024-10-01 2025-09-30 05556382 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 05556382 bus:FilletedAccounts 2024-10-01 2025-09-30 05556382 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 05556382 bus:RegisteredOffice 2024-10-01 2025-09-30 05556382 bus:Director1 2024-10-01 2025-09-30 05556382 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 05556382 core:FurnitureFittings 2024-10-01 2025-09-30 05556382 core:FurnitureFittingsToolsEquipment 2024-10-01 2025-09-30 05556382 core:MotorVehicles 2024-10-01 2025-09-30 05556382 core:OtherPropertyPlantEquipment 2024-10-01 2025-09-30 05556382 core:PlantMachinery 2024-10-01 2025-09-30 05556382 countries:UnitedKingdom 2024-10-01 2025-09-30 05556382 2024-09-30 05556382 core:FurnitureFittingsToolsEquipment 2024-09-30 05556382 core:MotorVehicles 2024-09-30 05556382 core:OtherPropertyPlantEquipment 2024-09-30 05556382 2023-10-01 2024-09-30 05556382 2024-09-30 05556382 core:CurrentFinancialInstruments 2024-09-30 05556382 core:CurrentFinancialInstruments core:WithinOneYear 2024-09-30 05556382 core:Non-currentFinancialInstruments core:AfterOneYear 2024-09-30 05556382 core:FurnitureFittingsToolsEquipment 2024-09-30 05556382 core:MotorVehicles 2024-09-30 05556382 core:OtherPropertyPlantEquipment 2024-09-30 iso4217:GBP xbrli:pure

Registration number: 05556382

PLM Technical Services Ltd
Unaudited Filleted Financial Statements
for the Year Ended 30 September 2025

PLM Technical Services Ltd

Contents

Balance Sheet | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 6

PLM Technical Services Ltd

(Registration number: 05556382)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 112,789.00 | 122,386.00
Current assets |  |  |
Debtors | 5 | 206,733.00 | 180,577.00
Cash at bank and in hand |  | 379,950.00 | 311,703.00
|  | 586,683.00 | 492,280.00
Creditors: Amounts falling due within one year | 6 | -127,160.00 | -142,392.00
Net current assets |  | 459,523.00 | 349,888.00
Total assets less current liabilities |  | 572,312.00 | 472,274.00
Creditors: Amounts falling due after more than one year | 6 | -2,075.00 | -7,345.00
Provisions for liabilities |  | -2,591.00 | -4,990.00
Net assets |  | 567,646.00 | 459,939.00
Capital and reserves |  |  |
Called up share capital |  | 10.00 | 10.00
Retained earnings |  | 567,636.00 | 459,929.00
Shareholders' funds |  | 567,646.00 | 459,939.00

For the financial year ending 30 September 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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 6 May 2026 and signed on its behalf by:

PLM Technical Services Ltd

(Registration number: 05556382)
Balance Sheet as at 30 September 2025

......................................... Mr Peter Mitchell Director |  |

PLM Technical Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1 | General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
Partnership House
84 Lodge Road
Southampton
SO14 6RG
United Kingdom

These financial statements were authorised for issue by the Board on 6 May 2026.

2 | Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

PLM Technical Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | Various reducing balance
Motor vehicles | 25% reducing balance
Fixtures and fittings | 20% reducing balance

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 8 (2024 - 8).

PLM Technical Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Other tangible assets £ | Total £
Cost or valuation
At 1 October 2024 | 30,458.00 | 111,714.00 | 109,000.00 | 251,172.00
Additions | 1,769.00 | 0.00 | 18,235.00 | 20,004.00
At 30 September 2025 | 32,227.00 | 111,714.00 | 127,235.00 | 271,176.00
Depreciation
At 1 October 2024 | 21,368.00 | 32,719.00 | 74,699.00 | 128,786.00
Charge for the year | 2,172.00 | 19,749.00 | 7,680.00 | 29,601.00
At 30 September 2025 | 23,540.00 | 52,468.00 | 82,379.00 | 158,387.00
Carrying amount
At 30 September 2025 | 8,687.00 | 59,246.00 | 44,856.00 | 112,789.00
At 30 September 2024 | 9,090.00 | 78,995.00 | 34,301.00 | 122,386.00

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 203,440.00 | 178,770.00
Prepayments | 3,293.00 | 1,807.00
| 206,733.00 | 180,577.00

6 | Creditors

Creditors: amounts falling due within one year

PLM Technical Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings |  | 5,616.00 | 4,904.00
Trade creditors |  | 22,071.00 | 35,808.00
Taxation and social security |  | 94,795.00 | 96,462.00
Accruals and deferred income |  | 950.00 | 880.00
Other creditors |  | 3,728.00 | 4,338.00
|  | 127,160.00 | 142,392.00

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings |  | 2,075.00 | 7,345.00