REGISTERED NUMBER: 06390395 (England and Wales)

Financial Statements

for the Year Ended 31 October 2025

for

PMI Insulation Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P J Moore

Mrs A M Moore

SECRETARY:

Mrs A M Moore

REGISTERED OFFICE:

13a Duke Street

Southport

Merseyside

PR8 1LS

REGISTERED NUMBER:

06390395 (England and Wales)

ACCOUNTANTS:

Bennett Brooks & Co Ltd

13a Duke Street

Southport

Merseyside

PR8 1LS

FIXED ASSETS

Intangible assets

4

10,000

20,000

Tangible assets

5

68,429

11,600

78,429

31,600

CURRENT ASSETS

Stocks

2,000

2,000

Debtors

6

43,626

62,597

Cash at bank

82,968

109,572

128,594

174,169

CREDITORS

Amounts falling due within one year

7

(96,692

)

(152,262

)

NET CURRENT ASSETS

31,902

21,907

TOTAL ASSETS LESS CURRENT LIABILITIES

110,331

53,507

PROVISIONS FOR LIABILITIES

8

(13,002

)

-

NET ASSETS

97,329

53,507

CAPITAL AND RESERVES

Called up share capital

9

1,000

1,000

Share premium

39,000

39,000

Retained earnings

57,329

13,507

SHAREHOLDERS' FUNDS

97,329

53,507

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 14 June 2026 and were signed on its behalf by:

P J Moore - Director

Mrs A M Moore - Director

1.	STATUTORY INFORMATION

PMI Insulation Services Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

33% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

100,000

AMORTISATION

At 1 November 2024

80,000

Amortisation for year

10,000

At 31 October 2025

90,000

NET BOOK VALUE

At 31 October 2025

10,000

At 31 October 2024

20,000

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 November 2024

8,416

7,969

34,555

906

51,846

Additions

329

-

76,790

-

77,119

Disposals

-

-

(24,405

)

-

(24,405

)

At 31 October 2025

8,745

7,969

86,940

906

104,560

DEPRECIATION

At 1 November 2024

7,916

7,134

24,429

767

40,246

Charge for year

180

209

11,858

46

12,293

Eliminated on disposal

-

-

(16,408

)

-

(16,408

)

At 31 October 2025

8,096

7,343

19,879

813

36,131

NET BOOK VALUE

At 31 October 2025

649

626

67,061

93

68,429

At 31 October 2024

500

835

10,126

139

11,600

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

41,614

59,434

Other debtors

2,012

3,163

43,626

62,597

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

8,175

16,815

Taxation and social security

12,657

23,499

Other creditors

75,860

111,948

96,692

152,262

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

13,002

-

Deferred tax

£

Provided during year

13,002

Balance at 31 October 2025

13,002

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,000

Ordinary

£1

1,000

1,000

10.	ULTIMATE CONTROLLING PARTY

The controlling party is P J Moore.