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Company Registration No. 11676897 (England and Wales)
PGM FISHMONGERS LIMITED Unaudited accounts for the year ended 30 November 2022
PGM FISHMONGERS LIMITED Statement of financial position as at 30 November 2022
2022 
2021 
Notes
£ 
£ 
Fixed assets
Tangible assets
37,400 
39,600 
Current assets
Inventories
24,520 
23,850 
Debtors
42,793 
38,620 
Cash at bank and in hand
2,588 
22,149 
69,901 
84,619 
Creditors: amounts falling due within one year
(43,792)
(48,119)
Net current assets
26,109 
36,500 
Total assets less current liabilities
63,509 
76,100 
Creditors: amounts falling due after more than one year
(32,209)
(40,768)
Net assets
31,300 
35,332 
Capital and reserves
Called up share capital
1 
1 
Capital contribution reserve
30,000 
30,000 
Profit and loss account
1,299 
5,331 
Shareholders' funds
31,300 
35,332 
For the year ending 30 November 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 12 October 2023 and were signed on its behalf by
ANTONY THOMAS KAREKKATT Director Company Registration No. 11676897
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PGM FISHMONGERS LIMITED Notes to the Accounts for the year ended 30 November 2022
1
Statutory information
PGM FISHMONGERS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 11676897. The registered office is 39 STATION ROAD, HARROW, HA1 2UA.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
Depreciated on straight-line method (20%) useful economic life of 5 years.
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 December 2021
59,000 
Additions
9,000 
At 30 November 2022
68,000 
Depreciation
At 1 December 2021
19,400 
Charge for the year
11,200 
At 30 November 2022
30,600 
Net book value
At 30 November 2022
37,400 
At 30 November 2021
39,600 
- 3 -
PGM FISHMONGERS LIMITED Notes to the Accounts for the year ended 30 November 2022
5
Debtors
2022 
2021 
£ 
£ 
Amounts falling due within one year
Trade debtors
24,193 
18,520 
Other debtors
9,600 
7,900 
33,793 
26,420 
Amounts falling due after more than one year
Accrued income and prepayments
9,000 
9,000 
Other debtors
- 
3,200 
9,000 
12,200 
6
Creditors: amounts falling due within one year
2022 
2021 
£ 
£ 
Bank loans and overdrafts
10,920 
36,792 
Obligations under finance leases and hire purchase contracts
29,550 
- 
Trade creditors
- 
7,552 
Taxes and social security
2,302 
1,668 
Other creditors
1,020 
2,107 
43,792 
48,119 
7
Creditors: amounts falling due after more than one year
2022 
2021 
£ 
£ 
Bank loans
23,103 
40,768 
Obligations under finance leases and hire purchase contracts
9,106 
- 
32,209 
40,768 
8
Operating lease commitments
2022 
2021 
£ 
£ 
At 30 November 2022 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
- 
36,000 
Later than one year and not later than five years
- 
39,600 
- 
75,600 
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
ANTONY THOMAS KAREKKATT
Directors Loan
- 
9,600 
- 
9,600 
- 
9,600 
- 
9,600 
- 4 -
PGM FISHMONGERS LIMITED Notes to the Accounts for the year ended 30 November 2022
10
Average number of employees
During the year the average number of employees was 6 (2021: 6).
- 5 -