PCL MEDIA LTD

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 5146360

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,290		2,978

			2,290		2,978
CURRENT ASSETS
Stocks	5	60,000		60,000
Debtors	6	20,973		22,384
Cash at bank and in hand		2,886		8,419

		83,859		90,803
Creditors: Amounts Falling Due Within One Year	7	(69,282 )		(86,490 )

NET CURRENT ASSETS (LIABILITIES)			14,577		4,313

TOTAL ASSETS LESS CURRENT LIABILITIES			16,867		7,291

NET ASSETS			16,867		7,291

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			16,767		7,191

SHAREHOLDERS' FUNDS			16,867		7,291

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PCL MEDIA LTD

Balance Sheet (continued)

As At 31 May 2026

For the year ending 31 May 2026 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

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

On behalf of the board

Mr MARTIN CROWSON

Director

25/07/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

PCL MEDIA LTD is a private company, limited by shares, incorporated in England & Wales, registered number 5146360 . The registered office is THE LOFT, HILL END FARM, LANGLEY, HERTS, SG4 7PT.

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 the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

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:

Plant & Machinery	25
Computer Equipment	25

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 June 2025	62,504	6,997	69,501

As at 31 May 2026	62,504	6,997	69,501

Depreciation
As at 1 June 2025	59,662	6,861	66,523
Provided during the period	657	31	688

As at 31 May 2026	60,319	6,892	67,211

...CONTINUED

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PCL MEDIA LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2026

Net Book Value
As at 31 May 2026	2,185	105	2,290

As at 1 June 2025	2,842	136	2,978

5. Stocks

	2026	2025
	£	£
Stock	60,000	60,000

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	14,066	12,292
Other debtors	6,907	6,907
VAT	-	3,185

	20,973	22,384

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	10,685	10,804
Bank loans and overdrafts	-	15,502
Other taxes and social security	397	639
VAT	1,172	-
Other creditors	296	-
Directors' loan accounts	56,732	59,545

	69,282	86,490

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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