PMM Group (UK) Ltd Accounts






PMM Group (UK) Ltd

	Company No. 06458590
		Information for Filing with The Registrar
		30 November 2025

The Directors present their report and the accounts for the year ended 30 November 2025.

Principal activities
The principal activity of the company during the year under review was other publishing activities.




Directors

The Directors who served at any time during the year were as follows:

A.J. Cox
D.G. Cox
E.A. Cox







































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

A.J. Cox
Director
20 May 2026

at	30 November 2025
Company No.		06458590	Notes	2025	2024
				£	£
Fixed assets
	Intangible assets		4	-	-
	Tangible assets		5	294,580	286,819


				294,580	286,819
Current assets

	Debtors		6	-	8,213

	Cash at bank and in hand			4,559	9,196
				4,559	17,409
Creditors: Amount falling due within one year			7	(74,865)	(75,018)
Net current liabilities				(70,306)	(57,609)
Total assets less current liabilities				224,274	229,210
Creditors: Amounts falling due after more than one year			8	(8,592)	(19,106)



Net assets				215,682	210,104

Capital and reserves
	Called up share capital			250	250



	Profit and loss account		10	215,432	209,854

Total equity				215,682	210,104



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 30 November 2025 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 20 May 2026 and signed on its behalf by:
A.J. Cox
Director
20 May 2026

for the year ended 30 November 2025

General information

PMM Group (UK) Ltd is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 06458590

Its registered office is:

Unit 7 Lotherton Way

Garforth

Leeds

LS25 2JY

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Intangible fixed assets

Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Plant and machinery

10% and 15% Reducing Balance

Furniture, fittings and equipment

20% and 25% Reducing Balance

Taxation

Income tax expense represents the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years 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.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	2	1

4	Intangible fixed assets
			Goodwill	Total
			£	£
		Cost
		At 1 December 2024	20,000	20,000


		At 30 November 2025	20,000	20,000
		Amortisation and impairment
		At 1 December 2024	20,000	20,000



		At 30 November 2025	20,000	20,000
		Net book values
		At 30 November 2025	-	-
		At 30 November 2024	-	-

		Goodwill, being the amount paid in connection with the acquisition of the business in 2008, is being amortised evenly over its estimated useful life of seven years.

5	Tangible fixed assets
			Land and buildings	Plant and machinery	Fixtures, fittings and equipment	Total
			£	£	£	£
		Cost or revaluation
		At 1 December 2024	235,026	141,159	6,461	382,646
		Additions	-	12,775	2,374	15,149



		At 30 November 2025	235,026	153,934	8,835	397,795
		Depreciation
		At 1 December 2024	-	90,655	5,172	95,827
		Charge for the year	-	6,476	912	7,388



		At 30 November 2025	-	97,131	6,084	103,215
		Net book values
		At 30 November 2025	235,026	56,803	2,751	294,580
		At 30 November 2024	235,026	50,504	1,289	286,819

6	Debtors
			2025	2024
			£	£
		Trade debtors	-	8,213







			-	8,213

7	Creditors:
		amounts falling due within one year
			2025	2024
			£	£




		Trade creditors	-	7,115

		Taxes and social security	5,762	6,225
		Loans from directors	69,103	61,678


			74,865	75,018

8	Creditors:
		amounts falling due after more than one year
			2025	2024
			£	£

		Bank loans and overdrafts	8,592	19,106






			8,592	19,106

Share Capital

200 Ordinary Shares and 50 B Ordinary Shares of £1.00 each were called up and fully paid.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

11	Dividends
			2025	2024
			£	£
		Dividends for the period:
		Dividends paid in the period	8,000	15,000

			8,000	15,000

		Dividends by type:

		Equity dividends	8,000	15,000
			8,000	15,000