PMUK (London) Limited - Filleted accounts

Registered number

07846795

PMUK (London) Limited

Filleted Accounts

30 November 2025

PMUK (London) Limited
Registered number:		07846795
Balance Sheet
as at 30 November 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		20,605			26,100

Current assets
Stocks		2,137			1,882
Debtors	4	205,695			185,257
Cash at bank and in hand		70,198			72,661
		278,030			259,800

Creditors: amounts falling due within one year	5	(107,434)			(104,138)

Net current assets			170,596			155,662

Net assets			191,201			181,762

Capital and reserves
Called up share capital			100			100
Profit and loss account			191,101			181,662

Shareholders' funds			191,201			181,762

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




D R Woolley
Director
Approved by the board on 10 August 2026

PMUK (London) Limited
Notes to the Accounts
for the year ended 30 November 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings, tools and equipment	25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		2		2


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 December 2024				53,140
	Additions				1,373
	At 30 November 2025				54,513

	Depreciation
	At 1 December 2024				27,040
	Charge for the year				6,868
	At 30 November 2025				33,908

	Net book value
	At 30 November 2025				20,605
	At 30 November 2024				26,100


4	Debtors		2025		2024
£				£

	Trade debtors		6,417		2,556
	Amounts owed by group undertakings and undertakings in which the company has a participating interest		161,043		150,663
	Other debtors		38,235		32,038
			205,695		185,257


5	Creditors: amounts falling due within one year		2025		2024
£				£

	Taxation and social security costs		31,242		32,717
	Other creditors		76,192		71,421
			107,434		104,138


6	Other information

	PMUK (London) Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Pennyweights
	Kenley
	CR8 5HB