REGISTERED NUMBER: 04574519 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

P J McNama Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M McNama

REGISTERED OFFICE:

17 Duckmoor Road

Ashton

Bristol

BS3 2DD

REGISTERED NUMBER:

04574519 (England and Wales)

ACCOUNTANTS:

P B Accountancy Ltd

17 Duckmoor Road

Ashton

Bristol

BS3 2DD

FIXED ASSETS

Tangible assets

4

236,610

89,177

Investment property

5

563,312

558,262

799,922

647,439

CURRENT ASSETS

Stocks

85,411

6,962

Debtors

6

259,492

129,899

Cash at bank

330,942

135,030

675,845

271,891

CREDITORS

Amounts falling due within one year

7

245,288

117,362

NET CURRENT ASSETS

430,557

154,529

TOTAL ASSETS LESS CURRENT LIABILITIES

1,230,479

801,968

CREDITORS

Amounts falling due after more than one year

8

19,158

-

NET ASSETS

1,211,321

801,968

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,211,221

801,868

SHAREHOLDERS' FUNDS

1,211,321

801,968

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 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 August 2026 and were signed by:

M McNama - Director

1.	STATUTORY INFORMATION

P J McNama 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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

33% on cost and 25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 December 2024

115,270

2,829

333,098

4,507

455,704

Additions

234,800

-

18,000

742

253,542

Disposals

-

-

(62,209

)

-

(62,209

)

At 30 November 2025

350,070

2,829

288,889

5,249

647,037

DEPRECIATION

At 1 December 2024

93,215

2,588

267,271

3,453

366,527

Charge for year

64,453

241

14,396

774

79,864

Eliminated on disposal

-

-

(35,964

)

-

(35,964

)

At 30 November 2025

157,668

2,829

245,703

4,227

410,427

NET BOOK VALUE

At 30 November 2025

192,402

-

43,186

1,022

236,610

At 30 November 2024

22,055

241

65,827

1,054

89,177

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

COST

Additions

206,800

At 30 November 2025

206,800

DEPRECIATION

Charge for year

51,700

At 30 November 2025

51,700

NET BOOK VALUE

At 30 November 2025

155,100

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 December 2024

558,262

Additions

5,050

At 30 November 2025

563,312

NET BOOK VALUE

At 30 November 2025

563,312

At 30 November 2024

558,262

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

257,452

127,942

Other debtors

2,040

1,957

259,492

129,899

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Hire purchase contracts

22,990

-

Trade creditors

10,831

16,406

Taxation and social security

103,352

564

Other creditors

108,115

100,392

245,288

117,362

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Hire purchase contracts

19,158

-

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2025 and 30 November 2024:

30.11.25

30.11.24

£

£

M McNama

Balance outstanding at start of year

(97,687

)

(93,197

)

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(105,275

)

(97,687

)

10.	ULTIMATE CONTROLLING PARTY

The controlling party is M McNama.

The ultimate controlling party is M McNama.