REGISTERED NUMBER: 10183831 (England and Wales)

PJM GROUP (SOUTHERN) LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P J McKendry

Mrs T McKendry

Miss E L McKendry

R J McKendry

SECRETARY:

P J McKendry

REGISTERED OFFICE:

Lake House

2 Port Way

Port Solent

Portsmouth

Hampshire

PO6 4TY

REGISTERED NUMBER:

10183831 (England and Wales)

ACCOUNTANTS:

Morris Crocker

Chartered Accountants

Lake House

2 Port Way

Port Solent

Portsmouth

Hampshire

PO6 4TY

FIXED ASSETS

Tangible assets

4

30,460

-

Investments

5

102

102

30,562

102

CURRENT ASSETS

Debtors

6

444,804

436,879

Cash at bank

34,074

65,968

478,878

502,847

CREDITORS

Amounts falling due within one year

7

1,847

1,794

NET CURRENT ASSETS

477,031

501,053

TOTAL ASSETS LESS CURRENT LIABILITIES

507,593

501,155

PROVISIONS FOR LIABILITIES

8

7,615

-

NET ASSETS

499,978

501,155

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

499,878

501,055

SHAREHOLDERS' FUNDS

499,978

501,155

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 May 2026 and were signed on its behalf by:

P J McKendry - Director

1.	STATUTORY INFORMATION

PJM Group (Southern) Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Tangible fixed assets

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

Plant and machinery

-

10% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Financial instruments

Debtors and cash at bank: Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Cash at bank and in hand includes cash on deposit or in a current account.

Creditors and provisions: Creditors and provisions are recognised where there is a present obligation resulting from a past event that will probably result in the transfer of economic benefits to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 at the balance sheet date, except as otherwise required in the paragraphs below.

Unrelieved 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.

Deferred tax shall not be recognised on permanent differences, other than a business combination where assets (other than goodwill) give rise to an deferred tax asset or liability.

Exemption from consolidation

The company has taken advantage of the Companies Act Section 398 exemption for small groups from preparing consolidated accounts.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

Additions

33,845

At 31 October 2025

33,845

DEPRECIATION

Charge for year

3,385

At 31 October 2025

3,385

NET BOOK VALUE

At 31 October 2025

30,460

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 November 2024

and 31 October 2025

102

NET BOOK VALUE

At 31 October 2025

102

At 31 October 2024

102

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

414,146

397,758

Other debtors

30,658

39,121

444,804

436,879

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other creditors

1,847

1,794

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

7,615

-

Deferred

tax

£

Accelerated capital allowances

7,615

Balance at 31 October 2025

7,615

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1.00

100

100

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 October 2025 and 31 October 2024:

2025

2024

£

£

P J McKendry and Mrs T McKendry

Balance outstanding at start of year

39,122

1,714

Amounts advanced

30,752

46,558

Amounts repaid

(39,215

)

(9,150

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

30,659

39,122

11.	ULTIMATE CONTROLLING PARTY

The company is controlled by its directors, who own 100% of the issued share capital.