Hammonds PMS Limited - Filleted accounts

Registered number

12264946

Hammonds PMS Limited

Filleted Accounts

31 October 2025

Hammonds PMS Limited
Registered number:		12264946
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		31,222			40,594
Investments	4		254,211			227,780
			285,433			268,374

Current assets
Debtors	5	4,671			252
Cash at bank and in hand		531,757			524,726
		536,428			524,978

Creditors: amounts falling due within one year	6	(83,250)			(101,948)

Net current assets			453,178			423,030

Total assets less current liabilities			738,611			691,404


Provisions for liabilities			(351)			(351)


Net assets			738,260			691,053

Capital and reserves
Called up share capital			100			100
Profit and loss account			738,160			690,953

Shareholder's funds			738,260			691,053

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr J H Betty
Director
Approved by the board on 17 April 2026

Hammonds PMS Limited
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Computer equipment			25% straight line
	Fixtures, fittings, tools and equipment			25% straight line

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					2		2


3	Tangible fixed assets
		Motor vehicle		Computer equipment		Fixtures & fittings		Total
£			£		£		£
	Cost
	At 1 November 2024	49,653		3,468		2,281		55,402
	Additions	-		1,311		-		1,311
	At 31 October 2025	49,653		4,779		2,281		56,713

	Depreciation
	At 1 November 2024	9,931		3,411		1,466		14,808
	Charge for the year	9,931		158		594		10,683
	At 31 October 2025	19,862		3,569		2,060		25,491

	Net book value
	At 31 October 2025	29,791		1,210		221		31,222
	At 31 October 2024	39,722		57		815		40,594


4	Investments
Investments in
subsidiary					Other
undertakings					investments		Total
£					£		£
	Cost
	At 1 November 2024			-		227,780		227,780
	Additions			-		57,493		57,493
	Transfer			-		-		-
	Revaluation			-		18,150		18,150
	Disposals			-		(49,212)		(49,212)

	At 31 October 2025			-		254,211		254,211

	Historical cost
	At 1 November 2024			-		210,728
	At 31 October 2025			-		254,210

	Other investments include funds invested in listed securities, which are revalued to their fair value at the end of each accounting period.


5	Debtors					2025		2024
£							£

	Trade debtors					4,571		-
	Other debtors					100		252
						4,671		252


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

	Trade creditors					414		211
	Taxation and social security costs					25,438		25,549
	Other creditors					57,398		76,188
						83,250		101,948


7	Other information

	Hammonds PMS Limited is a private company limited by shares and incorporated in England. Its registered office is:
	86 Shirehampton Road
	Stoke Bishop
	Bristol
	BS9 2DR