PMJ Scaffolding London LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: OC332354

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		842,630		900,461

			842,630		900,461
CURRENT ASSETS
Debtors	5	205,641		283,347
Cash at bank and in hand		187,518		280,734

		393,159		564,081
Creditors: Amounts Falling Due Within One Year	6	(51,593 )		(58,586 )

NET CURRENT ASSETS (LIABILITIES)			341,566		505,495

TOTAL ASSETS LESS CURRENT LIABILITIES			1,184,196		1,405,956

Creditors: Amounts Falling Due After More Than One Year	7		(292,717 )		(353,987 )

NET ASSETS ATTRIBUTABLE TO MEMBERS			891,479		1,051,969

REPRESENTED BY:
Loans and other debts due to members
Members' capital classified as a liability		891,479		1,051,969

			891,479		1,051,969

			891,479		1,051,969

TOTAL MEMBERS' INTEREST
Loans and other debts due to members			891,479		1,051,969

			891,479		1,051,969

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PMJ Scaffolding London LLP

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Mr M P Moore

Designated Member

03/07/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

PMJ Scaffolding London LLP is a limited liability partnership, incorporated in England & Wales, registered number OC332354 . The Registered Office is Unit 8-9 Abbey Trading Estate, Bell Green Lane, London, SE26 5TW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).

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

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	1% per annum, straight line basis
Plant & Machinery	25% per annum, reducing balance basis
Motor Vehicles	25% per annum, reducing balance basis

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the LLP. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 3 (2025: 2)

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PMJ Scaffolding London LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Total
	£	£	£	£
Cost
As at 1 April 2025	559,260	404,633	396,268	1,360,161
Additions	-	49,113	-	49,113

As at 31 March 2026	559,260	453,746	396,268	1,409,274

Depreciation
As at 1 April 2025	45,090	209,847	204,763	459,700
Provided during the period	5,010	54,057	47,877	106,944

As at 31 March 2026	50,100	263,904	252,640	566,644

Net Book Value
As at 31 March 2026	509,160	189,842	143,628	842,630

As at 1 April 2025	514,170	194,786	191,505	900,461

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	190,572	253,089
Other debtors	15,069	30,258

	205,641	283,347

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	15,948	15,948
Trade creditors	19,579	22,401
Bank loans and overdrafts	2,500	10,000
Other creditors	9,250	9,150
Taxation and social security	4,316	1,087

	51,593	58,586

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	96,710	112,658
Bank loans	196,007	241,329

	292,717	353,987

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PMJ Scaffolding London LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

8. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	15,948	15,948
Later than one year and not later than five years	96,710	112,658

	112,658	128,606

	112,658	128,606

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