PP&M BUILDING LTD

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.

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BIRONAITE Milda
Director

Date approved: 09 May 2026

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:

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BIRONAITE Milda
Director

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 £.

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).

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

Stocks

	2026 £		2025 £
Stocks	49,374		26,458
	49,374		26,458

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

Debtors: amounts falling due after one year

	2026 £		2025 £
Directors Loan Accounts	0		0
	0		0

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

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.

Financial Lease Commitments

Particulars		Current £
Due within one year		3,933
Due between two and five years		18,924
Due after five years		-

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