2024-12-01 2025-11-30 10524596 PM &amp; S BOSS PROPERTIES LTD false 10524596 2024-12-01 2025-11-30 10524596 uk-bus:Director1 2024-12-01 2025-11-30 10524596 uk-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 10524596 uk-bus:SmallEntities 2024-12-01 2025-11-30 10524596 uk-bus:FullAccounts 2024-12-01 2025-11-30 10524596 uk-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 10524596 2024-12-01 10524596 2025-11-30 10524596 2024-11-30 xbrli:pure iso4217:GBP 10524596 2023-12-01 2024-11-30

Company Registration Number : 10524596 (England and Wales)
10524596
This company is a private limited company
This company sells stuff to other companies
The company was trading for the entire period
Full Accounts
2025-11-30
false
PM &amp; S BOSS PROPERTIES LTD
The accounts were prepared in accordance with FRS102A
The accounts have been audited
2024-12-01
PM & S BOSS PROPERTIES LTD Unaudited filleted financial statements For the year ended 30 November 2025

PM & S BOSS PROPERTIES LTD Contents For the year ended 30 November 2025

CONTENTS | PAGE
Company Information | 3
Statement of Financial Position | 4
Notes to the Financial Statements | 5 - 6

PM & S BOSS PROPERTIES LTD Company Information For the year ended 30 November 2025

Company registration number |  | 10524596 (England and Wales)
Directors |  | Stephen BOSS
|  | Panayiotis MARAZIOTIS
Registered office address |  | 44 High Street
|  | West End
|  | Southampton
|  | SO30 3DR
Accountant |  | BBK Accounts Ltd
|  | 44 High Street
|  | West End
|  | Southampton
|  | SO30 3DR

PM & S BOSS PROPERTIES LTD Statement of Financial Position For the year ended 30 November 2025

|  |  | 2025 |  | 2024
| Notes |  | £ |  | £
Fixed assets |  |  |  |  |
Investment Property |  |  | 115,000 |  | 113,115
| 6 |  | 115,000 |  | 113,115
Current assets |  |  |  |  |
Debtors: Amounts falling due after more than one year |  |  | 100 |  | 100
Cash and cash equivalents |  |  | 1,065 |  | 1,942
|  |  | 1,165 |  | 2,042
Current liabilities |  |  |  |  |
Creditors: Amounts falling due within one year |  |  | (16,173) |  | (15,104)
|  |  | (16,173) |  | (15,104)
Net current (liabilities)/assets |  |  | (15,008) |  | (13,062)
Total assets less current liabilities |  |  | 99,992 |  | 100,053
Non-current liabilities |  |  |  |  |
Creditors: Amounts falling due after more than one year |  |  | (79,304) |  | (79,304)
Provisions for liabilities |  |  | (7,374) |  | (7,016)
Net assets/(liabilities) |  |  | 13,314 |  | 13,733
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Revaluation reserve |  |  | 29,909 |  | 29,909
Retained earnings |  |  | (16,695) |  | (16,276)
Shareholder's funds |  |  | 13,314 |  | 13,733
For the year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006. The directors have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the special provisions of the Companies Act 2006 applicable to companies subject to the small companies' regime and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A. The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small entities regime. All the members of the company have consented to the drawing up of the abridged balance sheet.
For the year ended 30 November 2025 the company was entitled to exemption from audit 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 responsibility 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the Board on 18 August 2026
.............................
Stephen BOSS (Director)
Company registration number: 10524596

/* == Copy of Frs105 Balance Sheet for XML COntent ============================================================ */

Balance sheet at 2025-11-30 30 November 2025
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Fixed Assets |  |  |  | 115,000 |  | 113,115
Current Assets |  |  |  | 1,165 |  | 2,042
Cash in Hand/Bank |  |  |  | 1,065 |  | 1,942
Creditors: amounts falling due within one year |  |  |  | (16,173) |  | (15,104)
Net current assets/(liabilities) |  |  |  | (15,008) |  | (13,062)
Total assets less current liabilities |  |  |  | 99,992 |  | 100,053
CREDITORS: Amounts falling due more than one year |  |  |  | (79,304) |  | (79,304)
Provisions for liabilities |  |  |  | (7,374) |  | (7,016)
Net Assets/(liabilities) |  |  |  | 13,314 |  | 13,733
Capital and Reserves |  |  |  | 13,314 |  | 13,733
Called up share capital |  |  |  | 100 |  | 100
Profit and loss account |  |  |  | 13,214 |  | 13,633
SHAREHOLDER'S FUND |  |  |  | 13,314 |  | 13,733
For the year ending 30/11/2025 the company was entitled to exemption 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. For the year ending 30-11-2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit for the year in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. 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 small companies provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Approved by the board of directors on 18 August 2026 2026-08-18 and signed on behalf of the board, |  |  |  |  |  |  |  |  |  |
............................. |  |  |  |  |  |  |  |  |  |
Stephen BOSS |  |  |  |  |  |  |  |  |  |
Director |  |  |  |  |  |  |  |  |  |
Company registration number: 10524596 |  |  |  |  |  |  |  |  |  |

PM & S BOSS PROPERTIES LTD Notes to the Financial Statements For the year ended 30 November 2025

(1) General Information
The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is 44 High Street, West End, Southampton, SO30 3DR.
(2) Statement of compliance
These individual financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A and Companies Act 2006, as applicable to companies subject to the small companies' regime.
(3) Significant Accounting Policies
Basis of Preparation
The financial statements have been prepared on the historical cost basis and in accordance with the Companies Act 2006. The presentation and functional currency of the company is pounds sterling. The financial statements are presented in pound units (£) unless stated otherwise.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity and when specific criteria have been met as described below.
Property, plant and equipment
Property, plant and equipment is stated at cost less accumulated depreciation and impairment losses. Part of an item of property, plant and equipment having different useful lives are accounted for as separate items. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives, using the straight-line method. The estimated useful lives, residual values and depreciation method are reviewed at the end of each reporting period, with the effect of any changes in estimate accounted for on a prospective basis. Depreciation is provided to write off the cost less estimated residual value, of each asset over its expected useful life as follows:
Asset class and depreciation rate
Land and Buildings |
Plant and Machinery |
Short Leasehold Properties |
Investment Properties |
Long Leasehold Properties |
Commercial Vehicles |
Fixtures and Fittings |
Equipment | 25% reducing balance
Motor Cars |
Taxation
Taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period.
Current Tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit before tax as reported in the income statement 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 current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred Tax
A deferred tax asset or liability is recognised for tax recoverable or payable in future periods in respect of transactions and events recognised in the financial statements of current and previous periods. Deferred tax is recognised on all timing differences at the reporting date apart from certain exceptions. Unrelieved tax losses and other deferred tax assets are only recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax liabilities and assets 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.
(4) Employees
During the year, the average number of employees including director was 2 (2024 : 2).
(5) Commitments, guarantees and contingencies
Charges on assets
The company has granted a floating charge on its assets to secure the bank loan of £79,304 (2024: £79,304).
(6) Fixed assets
| Tangible £ | Investments Property £ | Totals £
Cost |  |  |
As at 01 December 2024 | 224 | 113,115 | 113,339
Revaluation | - | 1,885 | 1,885
As at 30 November 2025 | 224 | 115,000 | 115,224
Depreciation/Amortisation |  |  |
As at 01 December 2024 | 224 | - | 224
As at 30 November 2025 | 224 | - | 224
Net book value |  |  |
As at 30 November 2025 | - | 115,000 | 115,000
As at 30 November 2024 | - | 113,115 | 113,115