ACCOUNTS - Final Accounts preparation

Company registration number: 12879720

	FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 DECEMBER 2025

	PMA (ACCOMMODATION) LIMITED


PMA (ACCOMMODATION) LIMITED

COMPANY INFORMATION

Director	David Van Dyke


Registered number	12879720


Registered office	3000a Parkway
	Whiteley
	Hampshire
	PO15 7FX


Trading Address	1 St Andrew's Hill
	London
	EC4V 5BY



Independent auditors	MC Audit Limited
	Chartered Accountants & Statutory Auditor
	Station House
	50 North Street
	Havant
	Hampshire
	PO9 1QU


PMA (ACCOMMODATION) LIMITED

CONTENTS

	Page
Statement of financial position	1
Notes to the financial statements	2 - 3


PMA (ACCOMMODATION) LIMITED REGISTERED NUMBER:12879720

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£


Current assets
Cash at bank and in hand		2,974		2,055
		2,974		2,055
Creditors: amounts falling due within one year	4	(1,913,211)		(1,912,209)
Net current liabilities			(1,910,237)		(1,910,154)
Total assets less current liabilities			(1,910,237)		(1,910,154)

Net liabilities			(1,910,237)		(1,910,154)

Capital and reserves
Called up share capital	100	100
Profit and loss account	(1,910,337)	(1,910,254)
	(1,910,237)	(1,910,154)

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

David Van Dyke

Director

Date: 12 August 2026

The notes on pages 2 to 3 form part of these financial statements.

Page 1


PMA (ACCOMMODATION) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

PMA (Accommodation) Limited is a private company limited by shares, incorporated in England and Wales. The Company's registered office and trading address is disclosed on the Company Information page.

The financial statements have been prepared under, and are fully compliant with Section 1A of FRS 102.

The presentation currency in the financial statements is GBP rounded to the nearest £1.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Financial Reporting Standard 102 - reduced disclosure exemptions

The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

∙the requirements of Section 7 Statement of Cash Flows;

∙the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d);

∙the requirements of Section 33 Related Party Disclosures paragraph 33.7.

This information is included in the consolidated financial statements of Arthur John Capital Limited and these financial statements may be obtained from 12a St Georges Mansions, Causton Street, London, SW1P 4RZ.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 2


PMA (ACCOMMODATION) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

4.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Amounts owed to group undertakings	1,911,488	1,910,486
Corporation tax	223	223
Accruals and deferred income	1,500	1,500
	1,913,211	1,912,209

5.	Controlling party

The ultimate controlling party is Arthur John Capital Limited.

The company is wholly owned subsidiary of PMA Group Limited whose registered office is 3000a, Parkway,
Whiteley, Hampshire, PO15 7FX.

The smallest and largest company which prepares consolidated accounts in which these figures are included is Arthur John Capital Ltd. The registered office is 12a St Georges Mansions, Causton Street, London, United Kingdom, SW1P 4RZ. The consolidated financial statements are available from Companies House.

6.	Auditors' information

The auditors' report on the financial statements for the year ended 31 December 2025 was unqualified.

The audit report was signed on 12 August 2026 by Paul Underwood (Senior statutory auditor) on behalf of MC Audit Limited.

Page 3