PROPERTY MANAGEMENT CARE LTD


Director	F M Rafat Hossain


Registered Address	100-102 Clarendon Road
	Southsea
	PO4 0SD


Registered Number	15764899 (England and Wales)

Balance Sheet as at
30 June 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		57,955		69,226
			57,955		69,226
Current assets
Debtors	4	47,032		-
Cash at bank and on hand		45,533		36,852
		92,565		36,852
Creditors amounts falling due within one year	5	(53,736)		(38,444)
Net current assets (liabilities)			38,829		(1,592)
Total assets less current liabilities			96,784		67,634
Creditors amounts falling due after one year	6		(75,819)		(52,990)
Net assets			20,965		14,644
Capital and reserves
Called up share capital			100		100
Profit and loss account			20,865		14,544
Shareholders' funds			20,965		14,644

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 17 July 2026, and are signed on its behalf by:

F M Rafat Hossain
Director
Registered Company No. 15764899

PROPERTY MANAGEMENT CARE LTD

Notes to the Financial Statements
for the year ended 30 June 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	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 policy
	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.

	Revenue from rendering of services
	Revenue 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.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Vehicles	20
	Office Equipment	20

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	5		4

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 July 25	70,713
	Additions	2,794
	At 30 June 26	73,507
	Depreciation and impairment
	At 01 July 25	1,487
	Charge for year	14,065
	At 30 June 26	15,552
	Net book value
	At 30 June 26	57,955
	At 30 June 25	69,226

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Other debtors	47,032	-
Total	47,032	-

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Bank borrowings and overdrafts	30,051	31,084
Taxation and social security	21,201	2,165
Other creditors	-	2,892
Accrued liabilities and deferred income	2,484	2,303
Total	53,736	38,444

6.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	35,012	-
Other creditors	40,807	52,990
Total	75,819	52,990

7.	Obligations under finance leases

		2026		2025
		£		£
	Finance lease and HP contracts	40,807		52,990