P.M.C.Trading Limited - Filleted accounts

Registered number

13114395

P.M.C.Trading Limited

Filleted Accounts

31 January 2026

P.M.C.Trading Limited
Registered number:		13114395
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		10,951			12,231

Current assets
Stocks		100,000			80,000
Debtors	4	7,406			5,126
Cash at bank and in hand		2,389			-
		109,795			85,126

Creditors: amounts falling due within one year	5	(128,865)			(93,776)

Net current liabilities			(19,070)			(8,650)

Net (liabilities)/assets			(8,119)			3,581

Capital and reserves
Called up share capital			1			1
Profit and loss account			(8,120)			3,580

Shareholder's funds			(8,119)			3,581

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Peter McCabe
Director
Approved by the board on 30 October 2026

P.M.C.Trading Limited
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings, tools and equipment	20% reducing balance
	Motor vehicles	10% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			1		1


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 February 2025	1,108		16,000		17,108
	At 31 January 2026	1,108		16,000		17,108

	Depreciation
	At 1 February 2025	541		4,336		4,877
	Charge for the year	113		1,167		1,280
	At 31 January 2026	654		5,503		6,157

	Net book value
	At 31 January 2026	454		10,497		10,951
	At 31 January 2025	567		11,664		12,231


4	Debtors			2026		2025
£					£

	Trade debtors			6,906		4,626
	Other debtors			500		500
				7,406		5,126


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Bank loans and overdrafts			-		2,477
	Trade creditors			10,440		-
	Taxation and social security costs			2,836		5,028
	Other creditors			115,589		86,271
				128,865		93,776


6	Other information

	P.M.C.Trading Limited is a private company limited by shares and incorporated in England. Its registered office is:
	255 Poulton Road
	Wallasey
	Wirral
	Merseyside
	CH44 4BT