PMP Surfacing Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 9793061

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		19,961		16,880

			19,961		16,880
CURRENT ASSETS
Stocks		377,564		31,011
Debtors	5	440,988		396,683
Cash at bank and in hand		146,745		130,854

		965,297		558,548
Creditors: Amounts Falling Due Within One Year	6	(485,091 )		(374,938 )

NET CURRENT ASSETS (LIABILITIES)			480,206		183,610

TOTAL ASSETS LESS CURRENT LIABILITIES			500,167		200,490

Creditors: Amounts Falling Due After More Than One Year	7		(241,252 )		(4,167 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	8		(3,793 )		(4,220 )

NET ASSETS			255,122		192,103

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			255,022		192,003

SHAREHOLDERS' FUNDS			255,122		192,103

Page 1

Page 2

PMP Surfacing Ltd

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 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 responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Graham Pell

Director

18/09/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

PMP Surfacing Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 9793061 . The registered office is Unit 1 Nexus Capitol Court, Dodworth, Barnsley, South Yorkshire, S75 3UD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Equipment	25% reducing balance
Motor Vehicles	25% reducing balance
Office Equipment	25% reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income 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 liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

Page 3

Page 4

PMP Surfacing Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.5. Taxation - continued

Deferred tax assets and liabilities 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. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 9 (2024: 6)

4. Tangible Assets

	Plant & Equipment	Motor Vehicles	Office Equipment	Total
	£	£	£	£
Cost
As at 1 January 2025	15,061	1,500	7,344	23,905
Additions	1,705	4,000	4,029	9,734

As at 31 December 2025	16,766	5,500	11,373	33,639

Depreciation
As at 1 January 2025	3,765	375	2,885	7,025
Provided during the period	3,250	1,281	2,122	6,653

As at 31 December 2025	7,015	1,656	5,007	13,678

Net Book Value
As at 31 December 2025	9,751	3,844	6,366	19,961

As at 1 January 2025	11,296	1,125	4,459	16,880

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	396,205	356,580
Prepayments and accrued income	7,477	7,278
Retentions	17,999	8,481
VAT	18,500	20,987
PAYE & CIS	-	3,257
Directors' loan accounts	807	100

	440,988	396,683

Page 4

Page 5

PMP Surfacing Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	314,996	311,200
Bank loans and overdrafts	4,167	18,387
Business Loan - IWOCA	110,537	-
Corporation tax	42,893	44,064
PAYE & CIS	7,847	-
Accruals and deferred income	4,651	1,287

	485,091	374,938

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	4,167
Triver Limited - Loan	241,252	-

	241,252	4,167

8. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	3,793	4,220

9. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 January 2025	4,220	4,220
Reversals	(427 )	(427)

Balance at 31 December 2025	3,793	3,793

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

Page 5

Page 6

PMP Surfacing Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

11. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 January 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2025
	£	£	£	£	£
Mr Graham Pell	100	-	-	-	100
Mr Peter Beavon	-	707	-	-	707

The above loans are unsecured, interest free and repayable on demand.

12. Related Party Transactions

The company is controlled by Mr G D Pell, Mr A J Pell & Mr P Beavon, directors & shareholders of the company.

During the year the company sold goods and services to KBI Industries UK Ltd for £450,381 (excluding VAT) (2024 - £1,067,734). At 31st December 2025 the amount due to the company was £81,557 (including VAT) (2024 - £47,602) and is included in trade debtors.

During the year the company purchased goods and services from KBI Industries UK Ltd for £213,460 (excluding VAT) (2024 - £120,456). At 31st December 2025 the amount due from the company was £3.062 (including VAT) (2024 - £617) and is included in trade creditors.

These are the shareholders of PMP Surfacing Limited, as listed at Companies House:-

John Maguire 30
Graham Pell 30
Brian Mahony 16
Stephen John Ashall 10
Peter John Beavon 05
Alex James Pell 05
James Robert Dickson 04

Page 6