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Registered number: 13638191 PMC PROPERTY HOLDINGS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024
PMC PROPERTY HOLDINGS LIMITED REGISTERED NUMBER: 13638191 BALANCE SHEET AS AT 30 SEPTEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 700,902 |  | 704,184
|  |  | 700,902 |  | 704,184
Current assets |  |  |  |  |
Cash at bank and in hand | 5 | 1,749 |  | 17,385 |
|  | 1,749 |  | 17,385 |
Creditors: amounts falling due within one year | 6 | (749,907) |  | (750,218) |
Net current liabilities |  |  | (748,158) |  | (732,833)
Total assets less current liabilities |  |  | (47,256) |  | (28,649)
Net liabilities |  |  | (47,256) |  | (28,649)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | (47,356) |  | (28,749)
|  |  | (47,256) |  | (28,649)
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PMC PROPERTY HOLDINGS LIMITED REGISTERED NUMBER: 13638191 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 2024 For the year ended 30 September 2024 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006. Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 2 July 2026.
................................................ Philip Cowlishaw
Director
The notes on pages 3 to 5 form part of these financial statements. Page 2
PMC PROPERTY HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024
1. | General information
PMC Property Holdings Limited is a private company, incorporated in England and Wales, limited by its share capital. The principal activity of the Company was the rental of property. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
| 2.2 | Going concern
The accounts have been prepared on a going concern basis with the support of the director pledged for the foreseeable future.
| 2.3 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - |  | not depreciated
|  |  |  | Fixtures and fittings | - | 25% | reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.4 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.5 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 3
PMC PROPERTY HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024
3. | Employees
| The Company has no employees other than the directors, who did not receive any remuneration (2023 - £Nil).
4. | Tangible fixed assets
|  | Freehold property | Fixtures and fittings | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 October 2023 | 691,055 | 23,340 | 714,395
| At 30 September 2024 | 691,055 | 23,340 | 714,395
| Depreciation |  |  |
| At 1 October 2023 | - | 10,211 | 10,211
| Charge for the year on owned assets | - | 3,282 | 3,282
| At 30 September 2024 | - | 13,493 | 13,493
| Net book value |  |  |
| At 30 September 2024 | 691,055 | 9,847 | 700,902
5. | Cash and cash equivalents
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | 1,749 | 17,385
|  | 1,749 | 17,385
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PMC PROPERTY HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Amounts owed to joint ventures | 745,202 | 745,202
| Other creditors | 4,651 | 2,400
| Accruals and deferred income | 54 | 2,616
|  | 749,907 | 750,218
7. | Controlling party
The Company is controlled by the director, Phil Cowlishaw, by virtue of his shareholding, as described in the Director's report.
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