REGISTERED NUMBER: 01335680 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

P.E.M.PLANT & CHEMICALS INTERNATIONAL

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R M Klueter

REGISTERED OFFICE:

Rae House

Dane Street

Bishops Stortford

Herts

CM23 3BT

BUSINESS ADDRESS:

4 Paxton Road

Gorse Lane Industrial Estate

Clacton On Sea

Essex

CO15 4LR

REGISTERED NUMBER:

01335680 (England and Wales)

ACCOUNTANTS:

Barrow LLP

Rae House

Dane Street

Bishops Stortford

Herts

CM23 3BT

FIXED ASSETS

Intangible assets

5

12,186

20,788

Tangible assets

6

5,967

8,223

18,153

29,011

CURRENT ASSETS

Stocks

23,975

22,634

Debtors

7

35,794

29,020

Cash at bank and in hand

55,845

39,443

115,614

91,097

CREDITORS

Amounts falling due within one year

8

(40,326

)

(38,634

)

NET CURRENT ASSETS

75,288

52,463

TOTAL ASSETS LESS CURRENT LIABILITIES

93,441

81,474

CREDITORS

Amounts falling due after more than one year

9

-

(11,667

)

PROVISIONS FOR LIABILITIES

(1,423

)

(1,972

)

NET ASSETS

92,018

67,835

CAPITAL AND RESERVES

Called up share capital

10

10,000

10,000

Retained earnings

82,018

57,835

SHAREHOLDERS' FUNDS

92,018

67,835

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 August 2026 and were signed by:

R M Klueter - Director

1.	STATUTORY INFORMATION

P.E.M.Plant & Chemicals International Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared on a going concern basis which assumes the continued support of the company's director. If this assumption proves invalid the preparation of these financial statement on a going concern basis may prove to have been inappropriate, in which case adjustments would have to be made to reduce the balance sheet values of the assets to their recoverable amounts and to provide for further liabilities that might arise.

The director believes that is appropriate to prepare the accounts on a going concern basis.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

10% on cost

Computer equipment

-

33% on cost

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instruments.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes, in effect, a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Other financial instruments are initially recognised at fair value, unless payment for an asset is deferred upon normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Pension costs and other post-retirement benefits

The company pays contributions to directors' personal pension schemes and also makes contributions to a company scheme in respect of employees. Contributions payable for the year are charged in the profit and loss account.

Deferred tax

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred taxation is measured on a non-discounted basis at the average tax rates that would apply when the timing differences are expected to reverse, based on tax rates and laws that have been enacted by the balance sheet date.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 6 ) .

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

86,017

AMORTISATION

At 1 April 2025

65,229

Amortisation for year

8,602

At 31 March 2026

73,831

NET BOOK VALUE

At 31 March 2026

12,186

At 31 March 2025

20,788

6.	TANGIBLE FIXED ASSETS

Plant and

Computer

Motor

machinery

equipment

vehicles

Totals

£

£

£

£

COST

At 1 April 2025

88,046

11,794

2,795

102,635

Additions

1,156

-

-

1,156

Disposals

-

(10,239

)

-

(10,239

)

At 31 March 2026

89,202

1,555

2,795

93,552

DEPRECIATION

At 1 April 2025

80,181

11,455

2,776

94,412

Charge for year

3,282

125

5

3,412

Eliminated on disposal

-

(10,239

)

-

(10,239

)

At 31 March 2026

83,463

1,341

2,781

87,585

NET BOOK VALUE

At 31 March 2026

5,739

214

14

5,967

At 31 March 2025

7,865

339

19

8,223

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

35,100

27,058

Other debtors

694

1,962

35,794

29,020

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

7,843

10,000

Trade creditors

14,201

18,720

Taxation and social security

13,666

4,450

Other creditors

4,616

5,464

40,326

38,634

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

-

11,667

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

10,000

Ordinary

£1

10,000

10,000