REGISTERED NUMBER: 13944951 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

PA Mortgage Solutions Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mrs A J Sargeant

REGISTERED OFFICE:

6 Capel Way

Nantwich

United Kingdom

Cheshire

CW5 5UG

REGISTERED NUMBER:

13944951 (England and Wales)

FIXED ASSETS

Tangible assets

4

881

473

CURRENT ASSETS

Debtors

5

972

-

Cash at bank

17,189

8,519

18,161

8,519

CREDITORS

Amounts falling due within one year

6

(18,889

)

(8,859

)

NET CURRENT LIABILITIES

(728

)

(340

)

TOTAL ASSETS LESS CURRENT LIABILITIES

153

133

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

53

33

153

133

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 30 May 2026 and were signed by:

Mrs A J Sargeant - Director

1.	STATUTORY INFORMATION

PA Mortgage Solutions Ltd 'The Company') is primarily engaged in financial advice provision in respect of mortgage products.

The company is a private company limited by shares and is incorporated in England and Wales. The address of the principal place of business and of the registered office is 6 Capel Way, Nantwich,Cheshire, CW5 5UG. The registered number can be found on the Company Information page.

The functional and presentational currency of the financial statements is the Pound Sterling (£). Monetary amounts in these financial statements are rounded to the nearest £.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The principle accounting policies applied in the preparation of these financial statements are set out below.

These policies have been consistently applied to all years presented, unless otherwise stated.

Basis of preparation

The financial statements are prepared on the going concern basis under the historical cost convention and comply with the United Kingdom Accounting Standards and Companies Act 2006.

Going Concern

No material uncertainties, that may cast doubt about the ability of the company to continue as a going concern have been identified by the directors and they therefore consider it appropriate to prepare the financial statements on the going concern basis.

Revenue recognition

Revenue (described as turnover) is measured at the fair value of the consideration received and represents amounts receivable for goods supplied and services rendered, stated net of discounts and Value Added Tax.

Income is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 etc

-

33% on reducing balance

Financial instruments

The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank loans and directors' current accounts and loans.

Bank loans and directors loans are initially measured at the present value of future payments, discounted at a market rate of interest and subsequently at amortised cost using the effective interest method.

Directors current balances (being those repayable on demand), trade debtors, other debtors and creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment.If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

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 that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2025

1,590

Additions

848

At 31 March 2026

2,438

DEPRECIATION

At 1 April 2025

1,117

Charge for year

440

At 31 March 2026

1,557

NET BOOK VALUE

At 31 March 2026

881

At 31 March 2025

473

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

972

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

182

172

Tax

3,263

319

Directors' current accounts

10,444

3,368

Accrued expenses

5,000

5,000

18,889

8,859