REGISTERED NUMBER: 01342732 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Precision Moulded Products (Essex)

Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R Olsen

P V Austin

REGISTERED OFFICE:

Riclyn House

Flitch Industrial Estate

Great Dunmow

Essex

CM6 1XJ

REGISTERED NUMBER:

01342732 (England and Wales)

ACCOUNTANTS:

JDB Chartered Certified Accountants

10a

High Street

Market Deeping

Peterborough

Lincolnshire

PE6 8EB

FIXED ASSETS

Intangible assets

4

5,850

6,648

Tangible assets

5

92,422

118,060

98,272

124,708

CURRENT ASSETS

Stocks

167,342

333,267

Debtors

6

1,499,075

1,549,007

Cash at bank and in hand

42,033

69,859

1,708,450

1,952,133

CREDITORS

Amounts falling due within one year

7

1,025,847

1,102,690

NET CURRENT ASSETS

682,603

849,443

TOTAL ASSETS LESS CURRENT LIABILITIES

780,875

974,151

CREDITORS

Amounts falling due after more than one year

8

205,022

325,317

NET ASSETS

575,853

648,834

CAPITAL AND RESERVES

Called up share capital

2,000

2,000

Other reserves

5,914

5,914

Retained earnings

567,939

640,920

575,853

648,834

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 9 October 2026 and were signed on its behalf by:

R Olsen - Director

1.	STATUTORY INFORMATION

Precision Moulded Products (Essex) 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2025 - 18 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2025

and 31 March 2026

7,978

AMORTISATION

At 1 April 2025

1,330

Charge for year

798

At 31 March 2026

2,128

NET BOOK VALUE

At 31 March 2026

5,850

At 31 March 2025

6,648

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2025

and 31 March 2026

26,479

351,125

377,604

DEPRECIATION

At 1 April 2025

3,177

256,367

259,544

Charge for year

1,059

24,579

25,638

At 31 March 2026

4,236

280,946

285,182

NET BOOK VALUE

At 31 March 2026

22,243

70,179

92,422

At 31 March 2025

23,302

94,758

118,060

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

574,991

595,336

Amounts owed by group undertakings

879,560

-

Amounts owed by associates

-

909,784

Other debtors

44,524

43,887

1,499,075

1,549,007

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

339,298

248,794

Trade creditors

357,753

199,887

Amounts owed to group undertakings

-

216,000

Taxation and social security

159,577

172,012

Other creditors

169,219

265,997

1,025,847

1,102,690

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

205,022

325,317