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2025-10-31 10840407 core:IntangibleAssetsOtherThanGoodwill 2024-07-01 2025-10-31 10840407 dpl:GroupUndertakings 2024-07-01 2025-10-31 10840407 dpl:ParticipatingInterests 2024-07-01 2025-10-31 10840407 dpl:GroupUndertakings core:ListedExchangeTraded 2024-07-01 2025-10-31 10840407 core:ListedExchangeTraded 2024-07-01 2025-10-31 10840407 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-07-01 2025-10-31 10840407 core:UnlistedNon-exchangeTraded 2024-07-01 2025-10-31 10840407 dpl:CostSales 2023-07-01 2024-06-30 10840407 dpl:DistributionCosts 2023-07-01 2024-06-30 10840407 core:LandBuildings 2023-07-01 2024-06-30 10840407 core:PlantMachinery 2023-07-01 2024-06-30 10840407 core:Vehicles 2023-07-01 2024-06-30 10840407 core:FurnitureFittings 2023-07-01 2024-06-30 10840407 core:OfficeEquipment 2023-07-01 2024-06-30 10840407 dpl:AdministrativeExpenses 2023-07-01 2024-06-30 10840407 core:NetGoodwill 2023-07-01 2024-06-30 10840407 core:IntangibleAssetsOtherThanGoodwill 2023-07-01 2024-06-30 10840407 dpl:GroupUndertakings 2023-07-01 2024-06-30 10840407 dpl:ParticipatingInterests 2023-07-01 2024-06-30 10840407 dpl:GroupUndertakings core:ListedExchangeTraded 2023-07-01 2024-06-30 10840407 core:ListedExchangeTraded 2023-07-01 2024-06-30 10840407 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-07-01 2024-06-30 10840407 core:UnlistedNon-exchangeTraded 2023-07-01 2024-06-30 10840407 core:NetGoodwill 2025-10-31 10840407 core:IntangibleAssetsOtherThanGoodwill 2025-10-31 10840407 core:LandBuildings 2025-10-31 10840407 core:PlantMachinery 2025-10-31 10840407 core:Vehicles 2025-10-31 10840407 core:FurnitureFittings 2025-10-31 10840407 core:OfficeEquipment 2025-10-31 10840407 core:AfterOneYear 2025-10-31 10840407 core:WithinOneYear 2025-10-31 10840407 core:ListedExchangeTraded 2025-10-31 10840407 core:UnlistedNon-exchangeTraded 2025-10-31 10840407 core:ShareCapital 2025-10-31 10840407 core:SharePremium 2025-10-31 10840407 core:RevaluationReserve 2025-10-31 10840407 core:OtherReservesSubtotal 2025-10-31 10840407 core:RetainedEarningsAccumulatedLosses 2025-10-31 10840407 core:NetGoodwill 2024-06-30 10840407 core:IntangibleAssetsOtherThanGoodwill 2024-06-30 10840407 core:LandBuildings 2024-06-30 10840407 core:PlantMachinery 2024-06-30 10840407 core:Vehicles 2024-06-30 10840407 core:FurnitureFittings 2024-06-30 10840407 core:OfficeEquipment 2024-06-30 10840407 core:AfterOneYear 2024-06-30 10840407 core:WithinOneYear 2024-06-30 10840407 core:ListedExchangeTraded 2024-06-30 10840407 core:UnlistedNon-exchangeTraded 2024-06-30 10840407 core:ShareCapital 2024-06-30 10840407 core:SharePremium 2024-06-30 10840407 core:RevaluationReserve 2024-06-30 10840407 core:OtherReservesSubtotal 2024-06-30 10840407 core:RetainedEarningsAccumulatedLosses 2024-06-30 10840407 core:NetGoodwill 2023-06-30 10840407 core:IntangibleAssetsOtherThanGoodwill 2023-06-30 10840407 core:LandBuildings 2023-06-30 10840407 core:PlantMachinery 2023-06-30 10840407 core:Vehicles 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PMB SOUTH LTD

Registered Number
10840407
(England and Wales)

Unaudited Financial Statements for the Period ended
31 October 2025

PMB SOUTH LTD
Company Information
for the period from 1 July 2024 to 31 October 2025

Director | BARLOW, Paul

Registered Address | Unit 9a Nuralite Industrial Estate
| Canal Road
| Higham
| ME3 7JA

Registered Number | 10840407 (England and Wales)

PMB SOUTH LTD
Balance Sheet as at
31 October 2025

| Notes | 31 Oct 2025 |  | 30 Jun 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 8,278 |  |  |  | 14,901
Tangible assets | 4 |  |  | 11,625 |  |  |  | 12,345
|  |  |  | 19,903 |  |  |  | 27,246
Current assets |  |  |  |  |  |  |  |
Stocks |  | 10,500 |  |  |  | 10,244 |  |
Debtors | 5 | 66,973 |  |  |  | 54,196 |  |
Cash at bank and on hand |  | 10,100 |  |  |  | 6,554 |  |
|  | 87,573 |  |  |  | 70,994 |  |
Creditors amounts falling due within one year | 6 | (67,402) |  |  |  | (77,452) |  |
Net current assets (liabilities) |  |  |  | 20,171 |  |  |  | (6,458)
Total assets less current liabilities |  |  |  | 40,074 |  |  |  | 20,788
Creditors amounts falling due after one year | 7 |  |  | (36,127) |  |  |  | (20,766)
Net assets |  |  |  | 3,947 |  |  |  | 22
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  | 3,946 |  |  |  | 21
Shareholders' funds |  |  |  | 3,947 |  |  |  | 22

- 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 22 July 2026, and are signed on its behalf by:
BARLOW, Paul Director Registered Company No. 10840407

PMB SOUTH LTD
Notes to the Financial Statements
for the period ended 31 October 2025

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.

| 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.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| 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:

|  | Straight line (years)
| Plant and machinery | 4

| 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.

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 1

3. | Intangible assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 July 24 | 49,670
| At 31 October 25 | 49,670
| Amortisation and impairment
| At 01 July 24 | 34,769
| Charge for year | 6,623
| At 31 October 25 | 41,392
| Net book value
| At 31 October 25 | 8,278
| At 30 June 24 | 14,901

4. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 July 24 | 57,599
| Additions | 10,500
| Disposals | (23,500)
| At 31 October 25 | 44,599
| Depreciation and impairment
| At 01 July 24 | 45,254
| Charge for year | 11,220
| On disposals | (23,500)
| At 31 October 25 | 32,974
| Net book value
| At 31 October 25 | 11,625
| At 30 June 24 | 12,345

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 55,778 |  | 51,127
| Other debtors | 11,195 |  | 3,069
| Total | 66,973 |  | 54,196

| 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.

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 45,423 |  | 29,540
| Bank borrowings and overdrafts | 9,032 |  | 4,723
| Taxation and social security | 10,217 |  | 19,894
| Finance lease and HP contracts | - |  | 4,654
| Other creditors | 2,730 |  | 18,641
| Total | 67,402 |  | 77,452

| 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.

7. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 36,127 |  | 5,506
| Other creditors | - |  | 15,260
| Total | 36,127 |  | 20,766

| Long 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.