P M F CONSTRUCTION LIMITED

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 06262759

		2026		2025
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	11,535		19,222
Cash at bank and in hand		-		2,501

		11,535		21,723
Creditors: Amounts Falling Due Within One Year	5	(3,539 )		(4,103 )

NET CURRENT ASSETS (LIABILITIES)			7,996		17,620

TOTAL ASSETS LESS CURRENT LIABILITIES			7,996		17,620

NET ASSETS			7,996		17,620

CAPITAL AND RESERVES
Called up share capital	6		2		2
Profit and Loss Account			7,994		17,618

SHAREHOLDERS' FUNDS			7,996		17,620

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr P M Freeman

Director

13 May 2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

P M F CONSTRUCTION LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 06262759 . The registered office is 23 Grendon Drive, Barton Seagrave, Kettering, Northamptonshire, NN15 6RW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. 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.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

4. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	11,535	19,222

5. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Other creditors	1,692	1,752
Taxation and social security	1,847	2,351

	3,539	4,103

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Page 3

P M F CONSTRUCTION LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

7. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Mr Paul Freeman	9,528	-	9,528	-	-

The above loan is unsecured, interest free and repayable on demand.

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