REGISTERED NUMBER: 11949354 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

PM Sanders Consulting Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Chartered Accountant's Report

7

DIRECTOR:

P M Sanders

REGISTERED OFFICE:

The Deer House Dunstall Road

Barton Under Needwood

Burton-On-Trent

Staffordshire

DE13 8AX

REGISTERED NUMBER:

11949354 (England and Wales)

ACCOUNTANT:

Groucott Moor Limited

Lombard House

Cross Keys

Lichfield

Staffordshire

WS13 6DN

FIXED ASSETS

Tangible assets

4

37,332

16,431

CURRENT ASSETS

Debtors

5

4,020

35,173

Cash at bank

24,685

7,124

28,705

42,297

CREDITORS

Amounts falling due within one year

6

27,213

54,586

NET CURRENT ASSETS/(LIABILITIES)

1,492

(12,289

)

TOTAL ASSETS LESS CURRENT LIABILITIES

38,824

4,142

PROVISIONS FOR LIABILITIES

7

9,333

4,108

NET ASSETS

29,491

34

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

29,391

(66

)

SHAREHOLDERS' FUNDS

29,491

34

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 10 June 2026 and were signed by:

P M Sanders - Director

1.	STATUTORY INFORMATION

PM Sanders Consulting Ltd 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

Plant & Machinery - 15% - 33% reducing balance

Fixtures & Fittings - 15% reducing balance

Motor Vehicles - 20% reducing balance

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 April 2025

10,832

900

16,999

28,731

Additions

613

1,034

32,990

34,637

Disposals

-

-

(16,999

)

(16,999

)

At 31 March 2026

11,445

1,934

32,990

46,369

DEPRECIATION

At 1 April 2025

6,531

556

5,213

12,300

Charge for year

994

170

2,161

3,325

Eliminated on disposal

-

-

(6,588

)

(6,588

)

At 31 March 2026

7,525

726

786

9,037

NET BOOK VALUE

At 31 March 2026

3,920

1,208

32,204

37,332

At 31 March 2025

4,301

344

11,786

16,431

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

4,020

19,080

Directors' current accounts

-

16,093

4,020

35,173

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Tax

20,980

44,630

VAT

5,335

6,419

Directors' current accounts

58

-

Accruals and deferred income

840

840

Accrued expenses

-

2,697

27,213

54,586

7.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

9,333

4,108

Deferred

tax

£

Balance at 1 April 2025

4,108

Provided during year

5,225

Balance at 31 March 2026

9,333

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of PM Sanders Consulting Ltd for the year ended 31 March 2026 which comprise the Income Statement, Statement of Financial Position, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given me.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), I am subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of PM Sanders Consulting Ltd in accordance with my terms of engagement. My work has been undertaken solely to prepare for your approval the financial statements of PM Sanders Consulting Ltd and state those matters that I have agreed to state to the director of PM Sanders Consulting Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than PM Sanders Consulting Ltd and its director for my work or for this report.

It is your duty to ensure that PM Sanders Consulting Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of PM Sanders Consulting Ltd. You consider that PM Sanders Consulting Ltd is exempt from the statutory audit requirement for the year.

I have not been instructed to carry out an audit or a review of the financial statements of PM Sanders Consulting Ltd. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.

Groucott Moor Limited

Lombard House

Cross Keys

Lichfield

Staffordshire

WS13 6DN

10 June 2026