2022-02-012023-01-312023-01-31false07130625PAULUS LIMITED2023-10-13iso4217:GBPxbrli:pure071306252022-02-01071306252023-01-31071306252022-02-012023-01-31071306252021-02-01071306252022-01-31071306252021-02-012022-01-3107130625bus:SmallEntities2022-02-012023-01-3107130625bus:AuditExempt-NoAccountantsReport2022-02-012023-01-3107130625bus:AbridgedAccounts2022-02-012023-01-3107130625bus:PrivateLimitedCompanyLtd2022-02-012023-01-3107130625core:WithinOneYear2023-01-3107130625core:AfterOneYear2023-01-3107130625core:WithinOneYear2022-01-3107130625core:AfterOneYear2022-01-3107130625core:ShareCapital2023-01-3107130625core:SharePremium2023-01-3107130625core:RevaluationReserve2023-01-3107130625core:OtherReservesSubtotal2023-01-3107130625core:RetainedEarningsAccumulatedLosses2023-01-3107130625core:ShareCapital2022-01-3107130625core:SharePremium2022-01-3107130625core:RevaluationReserve2022-01-3107130625core:OtherReservesSubtotal2022-01-3107130625core:RetainedEarningsAccumulatedLosses2022-01-3107130625core:LandBuildings2023-01-3107130625core:PlantMachinery2023-01-3107130625core:Vehicles2023-01-3107130625core:FurnitureFittings2023-01-3107130625core:OfficeEquipment2023-01-3107130625core:NetGoodwill2023-01-3107130625core:IntangibleAssetsOtherThanGoodwill2023-01-3107130625core:ListedExchangeTraded2023-01-3107130625core:UnlistedNon-exchangeTraded2023-01-3107130625core:LandBuildings2022-01-3107130625core:PlantMachinery2022-01-3107130625core:Vehicles2022-01-3107130625core:FurnitureFittings2022-01-3107130625core:OfficeEquipment2022-01-3107130625core:NetGoodwill2022-01-3107130625core:IntangibleAssetsOtherThanGoodwill2022-01-3107130625core:ListedExchangeTraded2022-01-3107130625core:UnlistedNon-exchangeTraded2022-01-3107130625core:LandBuildings2022-02-012023-01-3107130625core:PlantMachinery2022-02-012023-01-3107130625core:Vehicles2022-02-012023-01-3107130625core:FurnitureFittings2022-02-012023-01-3107130625core:OfficeEquipment2022-02-012023-01-3107130625core:NetGoodwill2022-02-012023-01-3107130625core:IntangibleAssetsOtherThanGoodwill2022-02-012023-01-3107130625core:ListedExchangeTraded2022-02-012023-01-3107130625core:UnlistedNon-exchangeTraded2022-02-012023-01-3107130625core:MoreThanFiveYears2022-02-012023-01-3107130625core:Non-currentFinancialInstruments2023-01-3107130625core:Non-currentFinancialInstruments2022-01-3107130625dpl:CostSales2022-02-012023-01-3107130625dpl:DistributionCosts2022-02-012023-01-3107130625dpl:AdministrativeExpenses2022-02-012023-01-3107130625core:LandBuildings2022-02-012023-01-3107130625core:PlantMachinery2022-02-012023-01-3107130625core:Vehicles2022-02-012023-01-3107130625core:FurnitureFittings2022-02-012023-01-3107130625core:OfficeEquipment2022-02-012023-01-3107130625core:NetGoodwill2022-02-012023-01-3107130625core:IntangibleAssetsOtherThanGoodwill2022-02-012023-01-3107130625dpl:GroupUndertakings2022-02-012023-01-3107130625dpl:ParticipatingInterests2022-02-012023-01-3107130625dpl:GroupUndertakingscore:ListedExchangeTraded2022-02-012023-01-3107130625core:ListedExchangeTraded2022-02-012023-01-3107130625dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-02-012023-01-3107130625core:UnlistedNon-exchangeTraded2022-02-012023-01-3107130625dpl:CostSales2021-02-012022-01-3107130625dpl:DistributionCosts2021-02-012022-01-3107130625dpl:AdministrativeExpenses2021-02-012022-01-3107130625core:LandBuildings2021-02-012022-01-3107130625core:PlantMachinery2021-02-012022-01-3107130625core:Vehicles2021-02-012022-01-3107130625core:FurnitureFittings2021-02-012022-01-3107130625core:OfficeEquipment2021-02-012022-01-3107130625core:NetGoodwill2021-02-012022-01-3107130625core:IntangibleAssetsOtherThanGoodwill2021-02-012022-01-3107130625dpl:GroupUndertakings2021-02-012022-01-3107130625dpl:ParticipatingInterests2021-02-012022-01-3107130625dpl:GroupUndertakingscore:ListedExchangeTraded2021-02-012022-01-3107130625core:ListedExchangeTraded2021-02-012022-01-3107130625dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-02-012022-01-3107130625core:UnlistedNon-exchangeTraded2021-02-012022-01-3107130625core:NetGoodwill2023-01-3107130625core:IntangibleAssetsOtherThanGoodwill2023-01-3107130625core:LandBuildings2023-01-3107130625core:PlantMachinery2023-01-3107130625core:Vehicles2023-01-3107130625core:FurnitureFittings2023-01-3107130625core:OfficeEquipment2023-01-3107130625core:AfterOneYear2023-01-3107130625core:WithinOneYear2023-01-3107130625core:ListedExchangeTraded2023-01-3107130625core:UnlistedNon-exchangeTraded2023-01-3107130625core:ShareCapital2023-01-3107130625core:SharePremium2023-01-3107130625core:RevaluationReserve2023-01-3107130625core:OtherReservesSubtotal2023-01-3107130625core:RetainedEarningsAccumulatedLosses2023-01-3107130625core:NetGoodwill2022-01-3107130625core:IntangibleAssetsOtherThanGoodwill2022-01-3107130625core:LandBuildings2022-01-3107130625core:PlantMachinery2022-01-3107130625core:Vehicles2022-01-3107130625core:FurnitureFittings2022-01-3107130625core:OfficeEquipment2022-01-3107130625core:AfterOneYear2022-01-3107130625core:WithinOneYear2022-01-3107130625core:Listed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PAULUS LIMITED

Registered Number
07130625
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2023

PAULUS LIMITED
Company Information
for the year from 1 February 2022 to 31 January 2023

Director

BOOBYER, Paul Anthony

Registered Address

9 Bridge Street
Walton-On-Thames
KT12 1AE

Registered Number

07130625 (England and Wales)
PAULUS LIMITED
Balance Sheet as at
31 January 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets62,166-
2,166-
Current assets
Debtors75,625-
Cash at bank and on hand19,10439,437
24,72939,437
Creditors amounts falling due within one year8(9,567)(12,048)
Net current assets (liabilities)15,16227,389
Total assets less current liabilities17,32827,389
Net assets17,32827,389
Capital and reserves
Called up share capital100100
Profit and loss account17,22827,289
Shareholders' funds17,32827,389
The financial statements were approved and authorised for issue by the Director on 13 October 2023, and are signed on its behalf by:
BOOBYER, Paul Anthony
Director
Registered Company No. 07130625
PAULUS 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.Principal activities
The principal activity continued to be camera sound operation.
4.Accounting policies
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
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:

Straight line (years)
Plant and machinery3
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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.
5.Employee information

20232022
Average number of employees during the year11
6.Property, plant and equipment

Total

£
Cost or valuation
At 01 February 221,811
Additions3,249
At 31 January 235,060
Depreciation and impairment
At 01 February 221,811
Charge for year1,083
At 31 January 232,894
Net book value
At 31 January 232,166
At 31 January 22-
7.Debtors

2023

2022

££
Trade debtors / trade receivables5,625-
Total5,625-
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
8.Creditors within one year

2023

2022

££
Taxation and social security8,67911,091
Other creditors888957
Total9,56712,048
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.