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REGISTERED NUMBER: 08166993 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 DECEMBER 2020 TO 31 MARCH 2022

FOR

PAUGERS PLANTS LIMITED

PAUGERS PLANTS LIMITED (REGISTERED NUMBER: 08166993)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 DECEMBER 2020 TO 31 MARCH 2022




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


PAUGERS PLANTS LIMITED

COMPANY INFORMATION
FOR THE PERIOD 1 DECEMBER 2020 TO 31 MARCH 2022







DIRECTORS: P Arnold
Mrs G S Arnold





REGISTERED OFFICE: 31 High Street
Haverhill
Suffolk
CB9 8AD





REGISTERED NUMBER: 08166993 (England and Wales)





ACCOUNTANTS: Hackett Griffey LLP
Chartered Certified Accountants
31 High Street
Haverhill
Suffolk
CB9 8AD

PAUGERS PLANTS LIMITED (REGISTERED NUMBER: 08166993)

BALANCE SHEET
31 MARCH 2022

2022 2020
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 - 362
- 362

CURRENT ASSETS
Stocks - 1,550
Debtors 6 51,813 3,427
Cash at bank 187,333 254,576
239,146 259,553
CREDITORS
Amounts falling due within one year 7 66,500 4,178
NET CURRENT ASSETS 172,646 255,375
TOTAL ASSETS LESS CURRENT
LIABILITIES

172,646

255,737

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 172,546 255,637
SHAREHOLDERS' FUNDS 172,646 255,737

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2022.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2022 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.

PAUGERS PLANTS LIMITED (REGISTERED NUMBER: 08166993)

BALANCE SHEET - continued
31 MARCH 2022


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 11 August 2022 and were signed on its behalf by:




P Arnold - Director



Mrs G S Arnold - Director


PAUGERS PLANTS LIMITED (REGISTERED NUMBER: 08166993)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 DECEMBER 2020 TO 31 MARCH 2022

1. STATUTORY INFORMATION

Paugers Plants 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

The company's accounting date has been extended to align with the tax year. Comparative amounts presented in the financial statements (including the related notes) are not entirely comparable.

Turnover
Turnover is the amount derived from ordinary activities, stated after trade discounts, other sales taxes and net of VAT.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of two businesses in 2012, is being amortised evenly over its estimated useful life of three years.

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 - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

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 period 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 period 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.

PAUGERS PLANTS LIMITED (REGISTERED NUMBER: 08166993)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 DECEMBER 2020 TO 31 MARCH 2022

2. ACCOUNTING POLICIES - continued

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 period was 2 (2020 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2020 40,000
Disposals (40,000 )
At 31 March 2022 -
AMORTISATION
At 1 December 2020 40,000
Eliminated on disposal (40,000 )
At 31 March 2022 -
NET BOOK VALUE
At 31 March 2022 -
At 30 November 2020 -

5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 December 2020 1,249 300 1,871 3,420
Disposals (1,249 ) (300 ) (1,871 ) (3,420 )
At 31 March 2022 - - - -
DEPRECIATION
At 1 December 2020 1,048 271 1,739 3,058
Eliminated on disposal (1,048 ) (271 ) (1,739 ) (3,058 )
At 31 March 2022 - - - -
NET BOOK VALUE
At 31 March 2022 - - - -
At 30 November 2020 201 29 132 362

6. DEBTORS
2022 2020
£    £   
Amounts falling due within one year:
Other debtors 18,480 3,427

PAUGERS PLANTS LIMITED (REGISTERED NUMBER: 08166993)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 DECEMBER 2020 TO 31 MARCH 2022

6. DEBTORS - continued
2022 2020
£    £   
Amounts falling due after more than one year:
Other debtors 33,333 -

Aggregate amounts 51,813 3,427

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2020
£    £   
Other creditors 66,500 4,178