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REGISTERED NUMBER: 10211895 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

FOR

PEMAT TRADING LTD

PEMAT TRADING LTD (REGISTERED NUMBER: 10211895)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2021




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


PEMAT TRADING LTD

COMPANY INFORMATION
for the Year Ended 31 December 2021







DIRECTOR: P Pesl





SECRETARY: Form Online Limited





REGISTERED OFFICE: Enterprise House
2 Pass Street
Oldham
Manchester
OL9 6HZ





REGISTERED NUMBER: 10211895 (England and Wales)





ACCOUNTANTS: BP & Co Chartered Accountants
Enterprise House
2 Pass Street
Oldham
Lancashire
OL9 6HZ

PEMAT TRADING LTD (REGISTERED NUMBER: 10211895)

BALANCE SHEET
31 December 2021

2021 2020
Notes £    £   
FIXED ASSETS
Tangible assets 4 49,840 33,041

CURRENT ASSETS
Debtors 5 330,948 160,667
Cash at bank and in hand 215,558 255,089
546,506 415,756
CREDITORS
Amounts falling due within one year 6 (208,272 ) (141,615 )
NET CURRENT ASSETS 338,234 274,141
TOTAL ASSETS LESS CURRENT
LIABILITIES

388,074

307,182

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 388,064 307,172
SHAREHOLDERS' FUNDS 388,074 307,182

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2021 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 13 September 2022 and were signed by:





P Pesl - Director


PEMAT TRADING LTD (REGISTERED NUMBER: 10211895)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2021

1. STATUTORY INFORMATION

Pemat Trading 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2020 - NIL).

PEMAT TRADING LTD (REGISTERED NUMBER: 10211895)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 December 2021

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2021 41,319
Additions 30,238
At 31 December 2021 71,557
DEPRECIATION
At 1 January 2021 8,278
Charge for year 13,439
At 31 December 2021 21,717
NET BOOK VALUE
At 31 December 2021 49,840
At 31 December 2020 33,041

5. DEBTORS
2021 2020
£    £   
Amounts falling due within one year:
Trade debtors 184,222 143,823
Other debtors 146,112 (504 )
330,334 143,319

Amounts falling due after more than one year:
Other debtors 614 17,348

Aggregate amounts 330,948 160,667

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021 2020
£    £   
Bank loans and overdrafts 34,499 29,868
Trade creditors 20,386 35,040
Taxation and social security 112,361 29,903
Other creditors 41,026 46,804
208,272 141,615