PMA SOLUTIONS SCOTLAND LTD

PMA SOLUTIONS SCOTLAND LTD
Directors' Report
For the year ended 31 May 2025

Director's report and financial statements

The directors present his/her/their annual report and the financial statements for the year ended 31 May 2025.

Principal activities

Principal activity of the company during the financial year was of recruitment services.

Directors

The directors who served the company throughout the year were as follows:

Ashleigh Martin

Craig Kenny

Statement of directors' responsibilities

The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have 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 directors 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 the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and 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 directors are 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 directors are 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

This report was approved by the board and signed on its behalf by:

----------------------------------
Ashleigh Martin
Director

Date approved: 31 May 2026

PMA SOLUTIONS SCOTLAND LTD
Statement of Financial Position
As at 31 May 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	23,199	22,280
		23,199	22,280
Current assets
Debtors	4	925,639	235,449
Cash at bank and in hand		225,800	26,675
		1,151,439	262,124
Creditors: amount falling due within one year	5	(338,137)	(243,562)
Net current assets		813,302	18,562

Total assets less current liabilities		836,501	40,842
Creditors: amount falling due after more than one year	6	(533,123)	(44,071)
Provisions for liabilities	7	(4,234)	(4,234)
Net assets		299,144	(7,463)

Capital and reserves
Called up share capital		100	100
Profit and loss account		299,044	(7,563)
Shareholders' funds		299,144	(7,463)

For the year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge 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 board of directors on 31 May 2026 and were signed on its behalf by:

-------------------------------
Ashleigh Martin
Director

PMA SOLUTIONS SCOTLAND LTD
Notes to the Financial Statements
For the year ended 31 May 2025

General Information

PMA SOLUTIONS SCOTLAND LTD is a private company, limited by shares, registered in Scotland, registration number SC699997, registration address Suite 121, Maxim 1, 2 Parkland Way, ML1 4WR.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

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:

Motor Vehicles	20% Reducing Balance
Computer Equipment	33% 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 the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.

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 34 (2024 : 7).

Tangible fixed assets

Cost or valuation	Computer Equipment	Motor Vehicles	Total
	£	£	£
At 01 June 2024	2,011	34,795	36,806
Additions	-	-	-
Disposals	-	-	-
At 31 May 2025	2,011	34,795	36,806
Depreciation
At 01 June 2024	-	12,526	12,526
Charge for year	1,081	-	1,081
On disposals	-	-	-
At 31 May 2025	1,081	12,526	13,607
Net book values
Closing balance as at 31 May 2025	930	22,269	23,199
Opening balance as at 01 June 2024	11	22,269	22,280

The net book value of Motor Vehicles includes £ 22,269 (2024 £22,269) in respect of assets leased under finance leases or hire purchase contracts.

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	840,917	222,722
Other Debtors	23,350	0
Corporation Tax	578	0
Directors' Current Accounts	60,794	12,727
	925,639	235,449

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	59,766	25,890
Corporation Tax	0	6,622
PAYE & Social Security	125,414	6,256
Accrued Expenses	3,309	3,309
Other Creditors	(5,792)	186,488
Obligations under HP/Financial Leases	0	6,959
Director: Craig Kenny	1,593	0
VAT	153,847	8,038
	338,137	243,562

Creditors: amount falling due after more than one year

	2025 £	2024 £
Other Creditors	517,722	25,556
Obligations Under HP/Financial Leases	15,401	18,515
	533,123	44,071

Provisions for liabilities

	2025 £		2024 £
Deferred Tax	4,234		4,234
	4,234		4,234

Registered Number: SC699997
Scotland
PMA SOLUTIONS SCOTLAND LTD

Unaudited Financial Statements

Period of accounts Start date: 01 June 2024 End date: 31 May 2025