Projet Management Limited

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Chartered Accountant's report to the director on the preparation of the unaudited statutory accounts of Projet Management Limited for the year ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Projet Management Limited for the year ended 31 March 2026 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Projet Management Limited , as a body, in accordance with the terms of our engagement letter . Our work has been undertaken solely to prepare for your approval the accounts of Projet Management Limited and state those matters that we have agreed to state to the director of Projet Management Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Projet Management Limited and its director, as a body, for our work or for this report.

It is your duty to ensure that Projet Management Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Projet Management Limited . You consider that Projet Management Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Projet Management Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

04/08/2026

M Cubed Limited

Unit 8 The Courtyard

Gaulby Lane

Stoughton

LE2 2FL

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Projet Management Limited

Balance Sheet

As At 31 March 2026

Balance Sheet

Registered number: 07222893

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		486,793		487,391
Investments	5		410,000		410,000

			896,793		897,391
CURRENT ASSETS
Cash at bank and in hand		45,302		25,987

		45,302		25,987
Creditors: Amounts Falling Due Within One Year	7	(855,578 )		(871,276 )

NET CURRENT ASSETS (LIABILITIES)			(810,276 )		(845,289 )

TOTAL ASSETS LESS CURRENT LIABILITIES			86,517		52,102

Creditors: Amounts Falling Due After More Than One Year	8		(11,814 )		(12,590 )

NET ASSETS			74,703		39,512

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			74,603		39,412

SHAREHOLDERS' FUNDS			74,703		39,512

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Projet Management Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Jetinder Sandhu

Director

03/08/2026

The notes on pages 4 to 6 form part of these financial statements.

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Projet Management Limited

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

Projet Management Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07222893 . The registered office is Lynwood, Stoke Park Avenue, Farnham Royal, Buckinghamshire, SL2 3BJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 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:

Freehold
Plant & Machinery	25% RBM
Computer Equipment	25% RBM

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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Projet Management Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2025	485,000	3,514	14,922	503,436

As at 31 March 2026	485,000	3,514	14,922	503,436

Depreciation
As at 1 April 2025	-	3,044	13,001	16,045
Provided during the period	-	118	480	598

As at 31 March 2026	-	3,162	13,481	16,643

Net Book Value
As at 31 March 2026	485,000	352	1,441	486,793

As at 1 April 2025	485,000	470	1,921	487,391

5. Investments

	Unlisted
	£
Cost or Valuation
As at 1 April 2025	410,000

As at 31 March 2026	410,000

Provision
As at 1 April 2025	-

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	410,000

As at 1 April 2025	410,000

6. Debtors

	2026	2025
	£	£
Due within one year

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Projet Management Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Other loans	-	12,974
Other creditors	835,179	838,718
Taxation and social security	20,399	19,584

	855,578	871,276

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Other loans	11,814	12,590

9. Share Capital

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

10. Directors Advances, Credits and Guarantees

Included within creditors are the following loans to directors:

	As at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Mr Jetinder Sandhu	(835,718 )	10,139	(6,500 )	-	(832,079 )

The above loan is unsecured, interest free and repayable on demand.

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