REGISTERED NUMBER: 14186791 (England and Wales)

PROTECTIVE METAL FINISHING LIMITED

Unaudited Financial Statements for the Year Ended 30 November 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

E J Devonshire

Homer Limited

REGISTERED OFFICE:

59-61 Charlotte Street

Birmingham

B3 1PX

REGISTERED NUMBER:

14186791 (England and Wales)

ACCOUNTANTS:

BK Plus Limited

59-61 Charlotte Street

St Pauls Square

Birmingham

West Midlands

B3 1PX

FIXED ASSETS

Tangible assets

4

57,774

77,933

CURRENT ASSETS

Stocks

29,530

18,609

Debtors

5

233,904

322,848

Cash at bank

77,706

28,425

341,140

369,882

CREDITORS

Amounts falling due within one year

6

224,965

328,906

NET CURRENT ASSETS

116,175

40,976

TOTAL ASSETS LESS CURRENT LIABILITIES

173,949

118,909

PROVISIONS FOR LIABILITIES

10,534

-

NET ASSETS

163,415

118,909

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

163,315

118,809

163,415

118,909

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 August 2026 and were signed on its behalf by:

Homer Limited - Director

E J Devonshire - Director

1.	STATUTORY INFORMATION

Protective Metal Finishing 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.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention.

Turnover

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

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

-

20% on cost

Fixtures and fittings

-

25% on cost

Computer equipment

-

25% on cost

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 December 2024

143,710

1,081

617

145,408

Additions

16,800

-

1,485

18,285

At 30 November 2025

160,510

1,081

2,102

163,693

DEPRECIATION

At 1 December 2024

66,797

408

270

67,475

Charge for year

37,711

270

463

38,444

At 30 November 2025

104,508

678

733

105,919

NET BOOK VALUE

At 30 November 2025

56,002

403

1,369

57,774

At 30 November 2024

76,913

673

347

77,933

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

103,081

66,745

Other debtors

81,299

204,370

Prepayments

49,524

51,733

233,904

322,848

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

39,222

64,863

Amounts owed to group undertakings

51,496

87,496

Social security and other taxes

60,625

61,835

Other creditors

977

910

Directors' current accounts

56,000

92,000

Accruals and deferred income

16,645

21,802

224,965

328,906

7.	RELATED PARTY DISCLOSURES

At the year end the company was owed £2,276 (£39,273 - 2024) by Finish Facades Limited.

At the year end the company was owed £79,023 (£165,097 - 2024) by Finish Architectural Limited.

These companies have common directors.

At the year end the company owed £56,000 to a director of the company. The directors loan account is interest free and repayable on demand.