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REGISTERED NUMBER: 00928522 (England and Wales)














Unaudited Financial Statements

for the Year Ended 30 June 2023

for

Parigo Horticultural Co. Limited

Parigo Horticultural Co. Limited (Registered number: 00928522)

Contents of the Financial Statements
for the Year Ended 30 June 2023










Page

Company information 1

Chartered accountants' report 2

Statement of financial position 3

Notes to the financial statements 4 to 5


Parigo Horticultural Co. Limited

Company Information
for the Year Ended 30 June 2023







Directors: F C Goemans
M H Kittoe





Secretary: R J Goemans





Registered office: Newlands Nursery
Pagham Road
Lagness
Chichester
West Sussex
PO20 1LL





Registered number: 00928522 (England and Wales)





Accountants: Moore Thompson
Bank House
Broad Street
Spalding
Lincolnshire
PE11 1TB

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Parigo Horticultural Co. Limited


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of financial position. Readers are cautioned that the Income statement and certain other primary statements and the Report of the directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Parigo Horticultural Co. Limited for the year ended 30 June 2023 which comprise the Income statement, Statement of financial position, Statement of changes in equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Parigo Horticultural Co. Limited, as a body, in accordance with the terms of our engagement letter dated 11 October 2018. Our work has been undertaken solely to prepare for your approval the financial statements of Parigo Horticultural Co. Limited and state those matters that we have agreed to state to the Board of Directors of Parigo Horticultural Co. Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Parigo Horticultural Co. Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Parigo Horticultural Co. Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Parigo Horticultural Co. Limited. You consider that Parigo Horticultural Co. Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Parigo Horticultural Co. Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Moore Thompson
Bank House
Broad Street
Spalding
Lincolnshire
PE11 1TB


30 October 2023

Parigo Horticultural Co. Limited (Registered number: 00928522)

Statement of Financial Position
30 June 2023

2023 2022
Notes £    £   
Current assets
Stocks 325 -
Debtors 5 3,782 467
Cash at bank 186,769 345,337
190,876 345,804
Creditors
Amounts falling due within one year 6 10,383 101,466
Net current assets 180,493 244,338
Total assets less current liabilities 180,493 244,338

Capital and reserves
Called up share capital 7 44,150 50,000
Capital redemption reserve 5,850 -
Retained earnings 130,493 194,338
Shareholders' funds 180,493 244,338

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 directors acknowledge their 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 Board of Directors and authorised for issue on 25 October 2023 and were signed on its behalf by:




F C Goemans - Director



M H Kittoe - Director


Parigo Horticultural Co. Limited (Registered number: 00928522)

Notes to the Financial Statements
for the Year Ended 30 June 2023


1. Statutory information

Parigo Horticultural Co. 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. Statement of compliance

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.

3. Accounting policies

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Other investments other than loans are measured at fair value with changes in fair value being recognised in profit or loss.

Parigo Horticultural Co. Limited (Registered number: 00928522)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023


4. Employees and directors

The average number of employees during the year was 2 (2022 - 1 ) .

5. Debtors: amounts falling due within one year
2023 2022
£    £   
Trade debtors 1,250 -
VAT 1,045 467
Prepayments 1,487 -
3,782 467

6. Creditors: amounts falling due within one year
2023 2022
£    £   
Trade creditors 2,483 1,024
Other creditors - 59,036
Directors' loan accounts 100 38,406
Accruals and deferred income 7,800 3,000
10,383 101,466

7. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
26,650 'A' Ordinary shares £1 26,650 32,500
17,500 Deferred shares £1 17,500 17,500
44,150 50,000

The deferred shares are non-voting, are not entitled to receive a dividend, and are only entitled to return of capital on winding up after return of capital on all other issued shares and after distribution of surplus profits and assets of not less than £500,000 in total.