REGISTERED NUMBER: 13655528 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30th October 2025

for

P & M Commercial Property Management Ltd

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M A Stanley

P G Ashton

REGISTERED OFFICE:

Williamston House

7 Goat Street

HAVERFORDWEST

Pembrokeshire

SA61 1PX

REGISTERED NUMBER:

13655528 (England and Wales)

FIXED ASSETS

Tangible assets

4

28,099

3,527

Investment property

5

373,963

239,474

402,062

243,001

CURRENT ASSETS

Debtors

-

500

Cash at bank

928

43,511

928

44,011

CREDITORS

Amounts falling due within one year

202,782

97,710

NET CURRENT LIABILITIES

(201,854

)

(53,699

)

TOTAL ASSETS LESS CURRENT LIABILITIES

200,208

189,302

CREDITORS

Amounts falling due after more than one year

6

(154,088

)

(157,991

)

PROVISIONS FOR LIABILITIES

(570

)

(670

)

NET ASSETS

45,550

30,641

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

45,548

30,639

45,550

30,641

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30th October 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30th July 2026 and were signed on its behalf by:

P G Ashton - Director

M A Stanley - Director

1.	STATUTORY INFORMATION

P & M Commercial Property Management Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

15% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 31st October 2024

5,523

Additions

25,101

At 30th October 2025

30,624

DEPRECIATION

At 31st October 2024

1,996

Charge for year

529

At 30th October 2025

2,525

NET BOOK VALUE

At 30th October 2025

28,099

At 30th October 2024

3,527

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 31st October 2024

239,474

Additions

134,489

At 30th October 2025

373,963

NET BOOK VALUE

At 30th October 2025

373,963

At 30th October 2024

239,474

The Directors are of the opinion that the fair value of the properties is equal to their cost as at the Balance Sheet date.

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS

30.10.25

30.10.24

£

£

Repayable by instalments

Bank loans more 5 yr by instal

137,094

143,517

7.	SECURED DEBTS

The following secured debts are included within creditors:

30.10.25

30.10.24

£

£

Bank loans

157,487

160,886