PMASS Limited

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: 09064414

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		4,988		6,241

			4,988		6,241
CURRENT ASSETS
Stocks		-		630
Debtors		774		758
Cash at bank and in hand		24,732		34,365

		25,506		35,753
Creditors: Amounts Falling Due Within One Year		(60,487 )		(67,088 )

NET CURRENT ASSETS (LIABILITIES)			(34,981 )		(31,335 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(29,993 )		(25,094 )

NET LIABILITIES			(29,993 )		(25,094 )

CAPITAL AND RESERVES
Called up share capital	5		10		10
Profit and Loss Account			(30,003 )		(25,104 )

SHAREHOLDERS' FUNDS			(29,993)		(25,094)

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PMASS Limited

Abridged Balance Sheet (continued)

As At 31 May 2026

For the year ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 May 2026 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

R S Orme

Director

22/10/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

PMASS Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09064414 . The registered office is 12 Darley Abbey Mills, Darley Abbey, Derby, DE22 1DZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	20% on reducing balance
Computer Equipment	25% on reducing balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2025: NIL)

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PMASS Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 May 2026

4. Tangible Assets

	Total
	£
Cost
As at 1 June 2025	15,736

As at 31 May 2026	15,736

Depreciation
As at 1 June 2025	9,495
Provided during the period	1,253

As at 31 May 2026	10,748

Net Book Value
As at 31 May 2026	4,988

As at 1 June 2025	6,241

5. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	10	10

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