P&M Electrical Control & Automation Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 05186955 (England and Wales)

Financial Statements

for the Year Ended 31 May 2026

for

P&M Electrical Control & Automation Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P Hawkins

M Weaver

SECRETARY:

Ms S A Hindmarsh

REGISTERED OFFICE:

Mill Haven

Handley Lane

Handley

Clay Cross

Chesterfield

S45 9AT

REGISTERED NUMBER:

05186955 (England and Wales)

ACCOUNTANTS:

SA Accountancy

5 Victoria Street

Cinderford

Gloucestershire

GL14 2ET

FIXED ASSETS

Tangible assets

4

55,896

20,886

CURRENT ASSETS

Stocks

4,385

4,025

Debtors

5

59,991

41,023

Cash at bank

38,483

73,093

102,859

118,141

CREDITORS

Amounts falling due within one year

6

65,613

72,236

NET CURRENT ASSETS

37,246

45,905

TOTAL ASSETS LESS CURRENT
LIABILITIES

93,142

66,791

CREDITORS

Amounts falling due after more than one year

7

49,841

20,577

NET ASSETS

43,301

46,214

CAPITAL AND RESERVES

Called up share capital

7

Retained earnings

43,294

46,207

SHAREHOLDERS' FUNDS

43,301

46,214

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 October 2026 and were signed on its behalf by:

P Hawkins - Director

1.	STATUTORY INFORMATION

P&M Electrical Control & Automation Ltd 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

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

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 Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

COST

At 1 June 2025

26,285

13,355

28,338

67,978

Additions

-

52,458

At 31 May 2026

26,285

13,355

80,796

120,436

DEPRECIATION

At 1 June 2025

27,469

12,539

7,084

47,092

Charge for year

(1,184

)

204

18,428

17,448

At 31 May 2026

26,285

12,743

25,512

64,540

NET BOOK VALUE

At 31 May 2026

-

612

55,284

55,896

At 31 May 2025

(1,184

)

816

21,254

20,886

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

Trade debtors

59,991

41,023

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

Trade creditors

13,172

12,043

Taxation and social security

48,331

57,843

Other creditors

4,110

2,350

65,613

72,236

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.5.26

31.5.25

£

Bank loans

-

6,000

Hire purchase contracts

49,841

14,577

49,841

20,577

8.	ULTIMATE CONTROLLING PARTY

The controlling party is P Hawkins.