REGISTERED NUMBER: 06098573 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

P.M.J. MASONRY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr P J M Handley

Mr M A R Withers

Mr E Hotchin

SECRETARY:

Miss J M Handley

REGISTERED OFFICE:

Tower Court

Oakdale Road

York

North Yorkshire

YO30 4XL

REGISTERED NUMBER:

06098573 (England and Wales)

ACCOUNTANTS:

Fortus Limited

Business Advisors & Accountants

Equinox House

Clifton Park, Shipton Road

York

Yorkshire

YO30 5PA

FIXED ASSETS

Tangible assets

4

44,754

63,096

CURRENT ASSETS

Debtors

5

1,693,343

1,318,758

Cash at bank

113,397

198,655

1,806,740

1,517,413

CREDITORS

Amounts falling due within one year

6

849,883

787,729

NET CURRENT ASSETS

956,857

729,684

TOTAL ASSETS LESS CURRENT LIABILITIES

1,001,611

792,780

PROVISIONS FOR LIABILITIES

666

4,622

NET ASSETS

1,000,945

788,158

CAPITAL AND RESERVES

Called up share capital

106

106

Capital redemption reserve

(276,281

)

(276,281

)

Retained earnings

1,277,120

1,064,333

SHAREHOLDERS' FUNDS

1,000,945

788,158

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 directors acknowledge their 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 Board of Directors and authorised for issue on 26 October 2026 and were signed on its behalf by:

Mr M A R Withers - Director

1.	STATUTORY INFORMATION

P.M.J. Masonry 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.

Plant and machinery - straight line over 4 years

Fixtures and fittings - straight line over 4 years

Motor vehicles - 25% on 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2025 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

161,191

Additions

4,717

At 31 March 2026

165,908

DEPRECIATION

At 1 April 2025

98,095

Charge for year

23,059

At 31 March 2026

121,154

NET BOOK VALUE

At 31 March 2026

44,754

At 31 March 2025

63,096

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

603,742

564,119

Other debtors

1,089,601

754,639

1,693,343

1,318,758

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

217,023

313,186

Taxation and social security

266,559

101,465

Other creditors

366,301

373,078

849,883

787,729

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

Mr P J M Handley

Balance outstanding at start of year

52,351

43,363

Amounts advanced

187,982

174,793

Amounts repaid

(171,167

)

(165,805

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

69,166

52,351

8.	RELATED PARTY DISCLOSURES

Included in other debtors are £Nil (2024: £364,000) due from a company with a director in common, as at the reporting date.