IRIS Accounts Production v23.3.0.418 12050979 Board of Directors 1.7.22 30.6.23 30.6.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh120509792022-06-30120509792023-06-30120509792022-07-012023-06-30120509792021-06-30120509792021-07-012022-06-30120509792022-06-3012050979ns10:Originalns15:EnglandWales2022-07-012023-06-3012050979ns14:PoundSterlingns10:Original2022-07-012023-06-3012050979ns10:Originalns10:Director12022-07-012023-06-3012050979ns10:Original2022-07-012023-06-3012050979ns10:Original2023-06-3012050979ns10:Originalns10:PrivateLimitedCompanyLtd2022-07-012023-06-3012050979ns10:Originalns10:SmallEntities2022-07-012023-06-3012050979ns10:Originalns10:AuditExemptWithAccountantsReport2022-07-012023-06-3012050979ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-07-012023-06-3012050979ns10:SmallCompaniesRegimeForAccountsns10:Original2022-07-012023-06-3012050979ns10:Originalns10:FullAccounts2022-07-012023-06-3012050979ns10:Originalns10:Director22022-07-012023-06-3012050979ns10:Originalns10:RegisteredOffice2022-07-012023-06-3012050979ns10:Original2022-06-3012050979ns10:Originalns5:CurrentFinancialInstruments2023-06-3012050979ns10:Originalns5:CurrentFinancialInstruments2022-06-3012050979ns10:Originalns5:Non-currentFinancialInstruments2023-06-3012050979ns10:Originalns5:Non-currentFinancialInstruments2022-06-3012050979ns5:ShareCapitalns10:Original2023-06-3012050979ns5:ShareCapitalns10:Original2022-06-3012050979ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-06-3012050979ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-06-3012050979ns10:Originalns5:PlantMachinery2022-07-012023-06-3012050979ns10:Originalns5:MotorVehicles2022-07-012023-06-3012050979ns10:Originalns5:ComputerEquipment2022-07-012023-06-3012050979ns10:Original2021-07-012022-06-3012050979ns10:Originalns5:PlantMachinery2022-06-3012050979ns10:Originalns5:MotorVehicles2022-06-3012050979ns10:Originalns5:ComputerEquipment2022-06-3012050979ns10:Original2022-06-3012050979ns10:Originalns5:PlantMachinery2023-06-3012050979ns10:Originalns5:MotorVehicles2023-06-3012050979ns10:Originalns5:ComputerEquipment2023-06-3012050979ns10:Originalns5:PlantMachinery2022-06-3012050979ns10:Originalns5:MotorVehicles2022-06-3012050979ns10:Originalns5:ComputerEquipment2022-06-3012050979ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-06-3012050979ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-06-30
REGISTERED NUMBER: 12050979 (England and Wales)










Unaudited Financial Statements for the Year Ended 30 June 2023

for

PULP BUILD LIMITED

PULP BUILD LIMITED (REGISTERED NUMBER: 12050979)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 5

PULP BUILD LIMITED

Company Information
for the Year Ended 30 June 2023







DIRECTORS: L M Swamy
P N Prince





REGISTERED OFFICE: 44 Ashleigh Road
Leciester
LE3 0FB





REGISTERED NUMBER: 12050979 (England and Wales)





ACCOUNTANTS: CHEADLES
Chartered Accountants
Telegraph House
59 Wolverhampton Road
Stafford
Staffordshire
ST17 4AW

PULP BUILD LIMITED (REGISTERED NUMBER: 12050979)

Balance Sheet
30 June 2023

30.6.23 30.6.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 23,111 28,762

CURRENT ASSETS
Stocks 10,929 5,770
Debtors 5 32,891 34,716
Cash at bank and in hand 21,961 171,435
65,781 211,921
CREDITORS
Amounts falling due within one year 6 9,455 11,749
NET CURRENT ASSETS 56,326 200,172
TOTAL ASSETS LESS CURRENT
LIABILITIES

79,437

228,934

CREDITORS
Amounts falling due after more than one year 7 120,937 235,844
NET LIABILITIES (41,500 ) (6,910 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (41,600 ) (7,010 )
SHAREHOLDERS' FUNDS (41,500 ) (6,910 )

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 6 November 2023 and were signed on its behalf by:





P N Prince - Director


PULP BUILD LIMITED (REGISTERED NUMBER: 12050979)

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


1. STATUTORY INFORMATION

Pulp Build 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.

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.

As a result of the COVID-19 pandemic and its impact on the global economy, the directors have reviewed the risks to the business, and have concluded that it should be treated as a going concern.

Significant judgements and estimates
Preparation of the financial statements requires management to make significant judgements, estimates and assumptions that affect the amounts reported for the assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year.


Stock Provision
The directors review stock held at the balance sheet date to ensure that only those goods deemed fit for future sales are included.

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

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 reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

PULP BUILD LIMITED (REGISTERED NUMBER: 12050979)

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 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 July 2022 25,524 19,277 2,670 47,471
Additions 1,384 - 1,008 2,392
At 30 June 2023 26,908 19,277 3,678 49,863
DEPRECIATION
At 1 July 2022 11,138 5,928 1,643 18,709
Charge for year 3,943 3,337 763 8,043
At 30 June 2023 15,081 9,265 2,406 26,752
NET BOOK VALUE
At 30 June 2023 11,827 10,012 1,272 23,111
At 30 June 2022 14,386 13,349 1,027 28,762

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Trade debtors 4,476 731
Other debtors 28,415 33,985
32,891 34,716

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Bank loans and overdrafts 4,597 1,406
Taxation and social security 3,719 9,296
Other creditors 1,139 1,047
9,455 11,749

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.6.23 30.6.22
£    £   
Bank loans - 4,466
Other creditors 120,937 231,378
120,937 235,844

8. ULTIMATE CONTROLLING PARTY

The Company is under the control of the directors who each own 50% of the issued share capital.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Pulp Build 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 Balance Sheet. 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 Pulp Build Limited for the year ended 30 June 2023 which comprise the Income Statement, Balance Sheet, 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 Pulp Build Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Pulp Build Limited and state those matters that we have agreed to state to the Board of Directors of Pulp Build 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 Pulp Build Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Pulp Build 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 Pulp Build Limited. You consider that Pulp Build 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 Pulp Build 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.






CHEADLES
Chartered Accountants
Telegraph House
59 Wolverhampton Road
Stafford
Staffordshire
ST17 4AW


6 November 2023