2022-02-012023-01-312023-01-31false00604241EDWARD PAUL & CO 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EDWARD PAUL & CO LIMITED

Registered Number
00604241
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2023

EDWARD PAUL & CO LIMITED
Company Information
for the year from 1 February 2022 to 31 January 2023

Directors

PAUL, Janet
PAUL, Nicholas Anthony

Registered Address

1 Gemini Court,
42a Throwley Way,
Sutton
SM1 4AF

Registered Number

00604241 (England and Wales)
EDWARD PAUL & CO LIMITED
Statement of Financial Position
31 January 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets59931,241
Investments6521,253533,662
Investment property7459,287459,287
981,533994,190
Current assets
Debtors85,7135,425
Cash at bank and on hand198,549266,276
204,262271,701
Creditors amounts falling due within one year9(48,241)(53,503)
Net current assets (liabilities)156,021218,198
Total assets less current liabilities1,137,5541,212,388
Net assets1,137,5541,212,388
Capital and reserves
Called up share capital6,8666,866
Other reserves3,3343,334
Profit and loss account1,127,3541,202,188
Shareholders' funds1,137,5541,212,388
The financial statements were approved and authorised for issue by the Board of Directors on 25 September 2023, and are signed on its behalf by:
PAUL, Nicholas Anthony
Director
Registered Company No. 00604241
EDWARD PAUL & CO LIMITED
Notes to the Financial Statements
for the year ended 31 January 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Turnover policy
Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due. Where goods are included in sales, turnover represents sales of these goods net of VAT and trade discounts and is recognised when the goods are physically delivered to the customer.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery20
Fixtures and fittings20
Office Equipment20
Investment property policy
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Investments policy
Listed investments are measured at fair value where the difference between cost and fair value is material. Changes in fair value are included in the profit and loss account.
4.Employee information

20232022
Average number of employees during the year22
5.Property, plant and equipment

Plant & machinery

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 February 223,6759293,7988,402
At 31 January 233,6759293,7988,402
Depreciation and impairment
At 01 February 222,7888953,4787,161
Charge for year177764248
At 31 January 232,9659023,5427,409
Net book value
At 31 January 2371027256993
At 31 January 22887343201,241
6.Fixed asset investments
The fair value of the following investment has been arrived at on the basis of a valuation carried out by the external party by reference to the latest available mid-market prices at the balance sheet date.

Other investments1

Total

££
Cost or valuation
At 01 February 22533,662533,662
Additions7,1237,123
Revaluations(20,079)(20,079)
Disposals547547
At 31 January 23521,253521,253
Net book value
At 31 January 23521,253521,253
At 31 January 22533,662533,662

Notes

1Other investments other than loans
7.Investment property
The fair value of the above investment property has been arrived at on the basis of a valuation carried out by the directors. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

£
Fair value at 01 February 22459,287
At 31 January 23459,287
8.Debtors

2023

2022

££
Trade debtors / trade receivables5,3685,237
Other debtors345188
Total5,7135,425
9.Creditors within one year

2023

2022

££
Trade creditors / trade payables4,2601,479
Taxation and social security-31
Other creditors43,98151,993
Total48,24153,503