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PME CAPITAL LIMITED

Registered Number
09951854
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2026

PME CAPITAL LIMITED
Company Information
for the year from 1 July 2025 to 30 June 2026

Directors | PARKIN, Shelly
| PARKIN, Stuart James

Registered Address | Parkin Manor Park Lane
| Higher Walton
| Warrington
| WA4 5LH

Registered Number | 09951854 (England and Wales)

PME CAPITAL LIMITED
Balance Sheet as at
30 June 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 4 |  |  | 499 |  |  |  | -
Investments | 5 |  |  | 1,338,645 |  |  |  | 1,917,145
|  |  |  | 1,339,144 |  |  |  | 1,917,145
Current assets |  |  |  |  |  |  |  |
Debtors |  | 181,947 |  |  |  | 700,061 |  |
Cash at bank and on hand |  | 69,662 |  |  |  | 26,822 |  |
|  | 251,609 |  |  |  | 726,883 |  |
Creditors amounts falling due within one year | 6 | (1,571,821) |  |  |  | (2,702,972) |  |
Net current assets (liabilities) |  |  |  | (1,320,212) |  |  |  | (1,976,089)
Total assets less current liabilities |  |  |  | 18,932 |  |  |  | (58,944)
Net assets |  |  |  | 18,932 |  |  |  | (58,944)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 2 |  |  |  | 2
Profit and loss account |  |  |  | 18,930 |  |  |  | (58,946)
Shareholders' funds |  |  |  | 18,932 |  |  |  | (58,944)

- 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 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 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 financial statements were approved and authorised for issue by the Board of Directors on 27 July 2026, and are signed on its behalf by:
PARKIN, Shelly Director
PARKIN, Stuart James Director Registered Company No. 09951854

PME CAPITAL LIMITED
Notes to the Financial Statements
for the year ended 30 June 2026

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.

| Revenue from rendering of services
--- | ---
| Revenue 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.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| 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)
| Office Equipment | 3

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

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

|  | 2026 |  | 2025
| Average number of employees during the year | 4 |  | 4

3. | Prior period adjustment
--- | ---
| During the current year, the directors identified that certain loan balances, together with the related accrued interest, had not been recognised in the financial statements for previous accounting periods. The omission arose due to an error in the recording of financing transactions. The comparative figures have therefore been restated to recognise the loan debtor, loan creditor and related accrued interest in the appropriate accounting periods. The correction has had no impact on the company's cash flows but has resulted in amendments to the balance sheet, profit and loss account and retained earnings as disclosed below.

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

|  | Office Equipment |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| Additions | 748 |  | 748
| At 30 June 26 | 748 |  | 748
| Depreciation and impairment
| Charge for year | 249 |  | 249
| At 30 June 26 | 249 |  | 249
| Net book value
| At 30 June 26 | 499 |  | 499
| At 30 June 25 | - |  | -

5. | Fixed asset investments
--- | ---

|  | Other investments1 |  | Other loans2 |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 July 25 | 27,800 |  | 1,889,345 |  | 1,917,145
| Disposals | - |  | (578,500) |  | (578,500)
| At 30 June 26 | 27,800 |  | 1,310,845 |  | 1,338,645
| Net book value
| At 30 June 26 | 27,800 |  | 1,310,845 |  | 1,338,645
| At 30 June 25 | 27,800 |  | 1,889,345 |  | 1,917,145

| Notes
--- | ---
| 1Other investments other than loans 2Other loans classified under investments

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

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | - |  | 2,366,723
| Taxation and social security | 10,150 |  | 12,603
| Other creditors | 1,558,371 |  | 321,846
| Accrued liabilities and deferred income | 3,300 |  | 1,800
| Total | 1,571,821 |  | 2,702,972