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Registered Number: 13200634
England and Wales
PP&M BUILDING LTD
Unaudited Financial Statements
Period of accounts Start date: 01 March 2025 End date: 28 February 2026

PP&M BUILDING LTD Contents Page For the year ended 28 February 2026
Company information | 1
Director's report | 2
Statement of financial position | 3
Notes to the financial statements | 4

PP&M BUILDING LTD Company Information For the year ended 28 February 2026
Director | BIRONAITE Milda
Registered Number | 13200634
Registered Office | 11 Brickcroft Hoppit Brickcroft , Newhall Harlow CM17 9FJ
1

PP&M BUILDING LTD Director's Report For the year ended 28 February 2026
Director's report and financial statements The director presents his/her/their annual report and the financial statements for the year ended 28 February 2026 Director The director who served the company throughout the year was as follows:
BIRONAITE Milda
Statement of director's responsibilities The director is responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation. Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to select suitable accounting policies and then apply them consistently make judgments and accounting estimates that are reasonable and prudent prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business The director is responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. On behalf of the board.
---------------------------------- BIRONAITE Milda Director
Date approved: 09 May 2026 2

PP&M BUILDING LTD Statement of Financial Position As at 28 February 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 84,562 |  | 40,845
|  | 84,562 |  | 40,845
Current assets |  |  |
Stocks | 4 | 49,374 |  | 26,458
Debtors | 5 | 84,454 |  | 120,028
Cash at bank and in hand |  | 109,309 |  | 88,953
|  | 243,137 |  | 235,439
Creditors: amount falling due within one year | 6 | (75,014) |  | (83,639)
Net current assets |  | 168,123 |  | 151,800
Total assets less current liabilities |  | 252,685 |  | 192,645
Creditors: amount falling due after more than one year | 7 | (18,924) |  | (22,857)
Net assets |  | 233,761 |  | 169,788
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | 233,661 |  | 169,688
Shareholders' funds |  | 233,761 |  | 169,788
For the year ended 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's 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. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the director on 09 May 2026 and were signed by:
------------------------------- BIRONAITE Milda Director
3

PP&M BUILDING LTD Notes to the Financial Statements For the year ended 28 February 2026
General Information PP&M BUILDING LTD is a private company, limited by shares, registered in England and Wales, registration number 13200634, registration address 11 Brickcroft Hoppit, Brickcroft , Newhall, Harlow, CM17 9FJ. The presentation currency is £ sterling. Monetary amounts in these financial statements are rounded to the nearest £.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Finance lease and hire purchase charges The finance element of the rental payment is charged to the income statement on a straight line basis. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 33.33% & 20% Straight Line
Motor Vehicles | 20% Straight Line
Assets on finance lease and hire purchase Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over their estimated expected useful lives. Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods. Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 1 (2025 : 2).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Total
| £ |  | £ |  | £
At 01 March 2025 | 4,217 |  | 72,175 |  | 76,392
Additions | 50,322 |  | 18,995 |  | 69,317
Disposals | - |  | - |  | -
At 28 February 2026 | 54,539 |  | 91,170 |  | 145,709
Depreciation
At 01 March 2025 | 1,557 |  | 33,990 |  | 35,547
Charge for year | 9,232 |  | 16,368 |  | 25,600
On disposals | - |  | - |  | -
At 28 February 2026 | 10,789 |  | 50,358 |  | 61,147
Net book values
Closing balance as at 28 February 2026 | 43,750 |  | 40,812 |  | 84,562
Opening balance as at 01 March 2025 | 2,660 |  | 38,185 |  | 40,845
4. | Stocks
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Stocks | 49,374 |  | 26,458
| 49,374 |  | 26,458
5. | Debtors: amounts falling due within one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Provision for Doubtful Debts | 20,014 |  | 0
Prepayments & Accrued Income | 0 |  | 16,895
Deposits paid | 0 |  | 20,014
Other Debtors | 59,458 |  | 83,119
VAT | 4,982 |  | 0
| 84,454 |  | 120,028
5. | Debtors: amounts falling due after one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Directors Loan Accounts | 0 |  | 0
| 0 |  | 0
6. | Creditors: amount falling due within one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Trade Creditors | 2,318 |  | 10,008
Corporation Tax | 20,788 |  | 61,545
PAYE & Social Security | 1,543 |  | 0
Accrued Expenses | 800 |  | 800
Other Creditors | 3,620 |  | 0
Hire Purchase Contract | 3,933 |  | 3,933
Directors' Current Accounts | 42,012 |  | 6,973
VAT | 0 |  | 380
| 75,014 |  | 83,639
7. | Creditors: amount falling due after more than one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Hire Purchase Contract | 18,924 |  | 22,857
| 18,924 |  | 22,857
8. | Director’s loan
| Loans from directors At period ending 28 Feb 2026, Company owes director £42,012. Loan is interest free and repayable on demand.
9. | Financial Lease Commitments
Particulars |  | Current £
--- | --- | ---
Due within one year |  | 3,933
Due between two and five years |  | 18,924
Due after five years |  | -
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