Company registration number SC413935 (Scotland)
PM FORGE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JANUARY 2026
PAGES FOR FILING WITH REGISTRAR
PM FORGE LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
PM FORGE LIMITED
BALANCE SHEET
AS AT 30 JANUARY 2026
30 January 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
4,669
4,521
Current assets
Stocks
4
-
100
Debtors
5
53,744
48,206
Cash at bank and in hand
64,322
120,821
118,066
169,127
Creditors: amounts falling due within one year
6
(48,299)
(39,943)
Net current assets
69,767
129,184
Net assets
74,436
133,705
Capital and reserves
Called up share capital
7
2
2
Profit and loss reserves
74,434
133,703
Total equity
74,436
133,705

For the financial year ended 30 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These 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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 3 July 2026
Mrs A Marek
Director
Company registration number SC413935 (Scotland)
PM FORGE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JANUARY 2026
- 2 -
1
Accounting policies
Company information

PM Forge Limited is a private company limited by shares incorporated in Scotland. The registered office is 45 Gilmour Wynd, Stevenston, Ayrshire, United Kingdom, KA20 4DA.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
- 15% reducing balance
Computers
- 33% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

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

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

PM FORGE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JANUARY 2026
- 3 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
2
2
3
Tangible fixed assets
Plant and equipment
Computers
Total
£
£
£
Cost
At 31 January 2025
-
0
6,276
6,276
Additions
1,288
475
1,763
At 30 January 2026
1,288
6,751
8,039
Depreciation and impairment
At 31 January 2025
-
0
1,755
1,755
Depreciation charged in the year
107
1,508
1,615
At 30 January 2026
107
3,263
3,370
Carrying amount
At 30 January 2026
1,181
3,488
4,669
At 30 January 2025
-
0
4,521
4,521
4
Stocks
2026
2025
£
£
Stocks
-
100
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
53,744
48,206
PM FORGE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JANUARY 2026
- 4 -
6
Creditors: amounts falling due within one year
2026
2025
£
£
Taxation and social security
45,136
38,053
Other creditors
335
-
0
Accruals and deferred income
2,828
1,890
48,299
39,943
7
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
2
2
2
2
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