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REGISTERED NUMBER: 05836702 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023

FOR

P & S PLANT LIMITED

P & S PLANT LIMITED (REGISTERED NUMBER: 05836702)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 JUNE 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


P & S PLANT LIMITED

COMPANY INFORMATION
for the Year Ended 30 JUNE 2023







DIRECTOR: P K Taylor





SECRETARY: P K Taylor





REGISTERED OFFICE: Brymar
Stowell Hill Road
Tytherington
Gloucestershire
GL12 8UH





REGISTERED NUMBER: 05836702 (England and Wales)





ACCOUNTANTS: Burnside
Chartered Accountants
and Statutory Auditor
61 Queen Square
Bristol
BS1 4JZ

P & S PLANT LIMITED (REGISTERED NUMBER: 05836702)

BALANCE SHEET
30 JUNE 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 514,778 510,573

CURRENT ASSETS
Stocks 17,182 124,069
Debtors 5 33,747 2,688
Cash at bank 468,611 333,398
519,540 460,155
CREDITORS
Amounts falling due within one year 6 43,511 34,099
NET CURRENT ASSETS 476,029 426,056
TOTAL ASSETS LESS CURRENT
LIABILITIES

990,807

936,629

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 990,805 936,627
SHAREHOLDERS' FUNDS 990,807 936,629

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 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.

P & S PLANT LIMITED (REGISTERED NUMBER: 05836702)

BALANCE SHEET - continued
30 JUNE 2023


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 30 September 2023 and were signed by:





P K Taylor - Director


P & S PLANT LIMITED (REGISTERED NUMBER: 05836702)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 JUNE 2023

1. STATUTORY INFORMATION

P & S Plant 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.

Turnover
Turnover represents net invoiced sales of goods and services, excluding value added tax.

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 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 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.

P & S PLANT LIMITED (REGISTERED NUMBER: 05836702)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 JUNE 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - 1 ).

4. TANGIBLE FIXED ASSETS
Freehold Plant and
property machinery Totals
£    £    £   
COST
At 1 July 2022 498,394 62,495 560,889
Additions - 30,000 30,000
At 30 June 2023 498,394 92,495 590,889
DEPRECIATION
At 1 July 2022 22,576 27,740 50,316
Charge for year 3,168 22,627 25,795
At 30 June 2023 25,744 50,367 76,111
NET BOOK VALUE
At 30 June 2023 472,650 42,128 514,778
At 30 June 2022 475,818 34,755 510,573

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 27,606 2,688
Other debtors 6,141 -
33,747 2,688

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 26,332 15,036
Taxation and social security 14,703 16,587
Other creditors 2,476 2,476
43,511 34,099