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04574797false46410 - Wholesale of textiles2024-11-012025-10-31http://www.companieshouse.gov.uk/2024-10-31http://www.companieshouse.gov.uk/pt:PlantMachinery2024-10-31http://www.companieshouse.gov.uk/pt:ShareCapital2024-10-31http://www.companieshouse.gov.uk/cd:Director12024-11-012025-10-31http://www.companieshouse.gov.uk/pt:PlantMachinery2025-10-31http://www.companieshouse.gov.uk/pt:ShareCapital2025-10-31http://www.companieshouse.gov.uk/cd:Director22024-11-012025-10-31http://www.companieshouse.gov.uk/pt:FurnitureFittings2024-10-31http://www.companieshouse.gov.uk/pt:FurnitureFittings2025-10-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12024-11-012025-10-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2024-11-012025-10-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2024-11-012025-10-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-10-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-10-31http://www.companieshouse.gov.uk/2024-11-012025-10-31http://www.companieshouse.gov.uk/2024-10-31http://www.companieshouse.gov.uk/cd:FRS1022024-11-012025-10-31http://www.companieshouse.gov.uk/2025-10-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2024-11-012025-10-31http://www.companieshouse.gov.uk/cd:FilletedAccounts2024-11-012025-10-31iso4217:GBPxbrli:sharesxbrli:pure


Registered number: 04574797






P M C SPORTS & LEISURE LTD


ACCOUNTS

FOR THE YEAR ENDED 31 OCTOBER 2025
























Prepared By:
McMillan Rose & Co Ltd
Chartered Certified Accountants
Haltgate House
52a Hullbridge Road
South Woodham Ferrers
Essex
CM3 5NH


ACCOUNTS
FOR THE YEAR ENDED 31 OCTOBER 2025





DIRECTORS
Mr P Milton
Mr R Milton


REGISTERED OFFICE
44 Nipsells Chase
Mayland
Chelmsford
Essex
CM3 6EH


COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 04574797



ACCOUNTANTS
McMillan Rose & Co Ltd
Chartered Certified Accountants
Haltgate House
52a Hullbridge Road
South Woodham Ferrers
Essex
CM3 5NH


ACCOUNTS
FOR THEYEARENDED31 OCTOBER 2025



CONTENTS



		Page

Directors' Report		-

Accountants' Report		-

Statement Of Comprehensive Income		-

Balance Sheet		3

Notes To The Accounts		4


The following do not form part of the statutory financial statements:

Trading And Profit And Loss Account		-

Profit And Loss Account Summaries		-


BALANCE SHEET AT 31 October 2025

			2025		2024
	Notes		£		£

FIXED ASSETS
Tangible assets	3		563		751

CURRENT ASSETS
Stock		328,000		361,450
Debtors	5	19,848		68,952
Cash at bank and in hand		7,279		11,820
		355,127		442,222
CREDITORS: Amounts falling due within one year	6	311,125		382,469
NET CURRENT ASSETS			44,002		59,753
TOTAL ASSETS LESS CURRENT LIABILITIES			44,565		60,504


CREDITORS: Amounts falling due after more than one year	7		-		16,630

NET ASSETS			44,565		43,874

CAPITAL AND RESERVES

Called up share capital	9		100		100
Profit and loss account			44,465		43,774
SHAREHOLDERS' FUNDS			44,565		43,874

For the year ending 31 October 2025 the company was entitled to exemption 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.

Approved by the board on 26 October 2026 and signed on their behalf by



.............................
Mr P Milton
Director




1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Plant and Machinery		reducing balance 25%
Fixtures and Fittings		reducing balance 25%




1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .




1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.




3. TANGIBLE FIXED ASSETS

	Plant and	Fixtures
	Machinery	and Fittings	Total
	£	£	£
Cost
At 1 November 2024	8,506	26,122	34,628
At 31 October 2025	8,506	26,122	34,628
Depreciation
At 1 November 2024	8,333	25,544	33,877
For the year	43	145	188
At 31 October 2025	8,376	25,689	34,065
Net Book Amounts
At 31 October 2025	130	433	563
At 31 October 2024	173	578	751




4. STOCK	2025	2024
	£	£
Stock comprises:

Stock of finished goods	328,000	361,450
	328,000	361,450




5. DEBTORS	2025	2024
	£	£
Amounts falling due within one year
Trade debtors	19,848	2,303
Other debtors	-	17,726
Directors current account	-	48,923
	19,848	68,952




6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2025	2024
	£	£
UK corporation tax	563	15,439
VAT	64,925	54,462
PAYE control	16,591	9,472
Salaries and wages control	4,819	-
Directors current account	36,521	-
Bank loans and overdrafts	29,378	29,239
Bank Loan	6,630	-
Credit card	40,580	1,951
Trade creditors	108,118	266,987
Other creditors	-	4,919
Accruals	3,000	-
	311,125	382,469




7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
	2025	2024
	£	£
Bank loans (secured) >1yr	-	16,630
	-	16,630




8. SECURED CREDITORS
	2025	2024
	£	£
Amount of bank loans and overdrafts which are secured	29,378	29,239

The company has given a fixed and floating charge over its assets.




9. SHARE CAPITAL	2025	2024
	£	£
Allotted, issued and fully paid:
100 Ordinary shares of £1 each	100	100
	100	100




2. EMPLOYEES

	2025	2024
	No.	No.
Average number of employees	2	2