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Registered Number: 10585321
England and Wales

 

 

 

PCL MARKETING COMMUNICATIONS LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 February 2022

End date: 30 April 2023
Directors Michael Luke
Penelope Luke
Registered Number 10585321
Registered Office C/O Melanie Curtis Accountants Ltd
100 Berkshire Place, Winnersh
Wokingham
Berkshire
RG41 5RD
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3   2,886 
  2,886 
Current assets      
Debtors 4 369    2,794 
Cash at bank and in hand 18,297    53,848 
18,666    56,642 
Creditors: amount falling due within one year 5 (18,566)   (9,681)
Net current assets 100    46,961 
 
Total assets less current liabilities 100    49,847 
Provisions for liabilities 6   (18)
Net assets 100    49,829 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account   49,729 
Shareholder's funds 100    49,829 
 


For the period ended 30 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements 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 Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 18 August 2023 and were signed on its behalf by:


-------------------------------
Michael Luke
Director
2
General Information
Pcl Marketing Communications Ltd is a private company, limited by shares, registered in England and Wales, registration number 10585321, registration address C/O Melanie Curtis Accountants Ltd, 100 Berkshire Place, Winnersh, Wokingham, Berkshire, RG41 5RD.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Going concern basis
During the financial year under review, the company ceased trading. Therefore the accounts to 30th April 2023 are cessation accounts.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.

Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.

Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 33% Straight Line
Computer Equipment 33% Straight Line
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the period was 0 (2022 : 0).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Computer Equipment   Total
  £   £   £
At 01 February 2022 3,999    5,453    9,452 
Additions   1,380    1,380 
Disposals (3,999)   (6,833)   (10,832)
At 30 April 2023    
Depreciation
At 01 February 2022 2,639    3,927    6,566 
Charge for period    
On disposals (2,639)   (3,927)   (6,566)
At 30 April 2023    
Net book values
Closing balance as at 30 April 2023    
Opening balance as at 01 February 2022 1,360    1,526    2,886 


4.

Debtors: amounts falling due within one year

2023
£
  2022
£
Prepayments & Accrued Income   105 
Taxation recoverable 369    2,689 
369    2,794 

5.

Creditors: amount falling due within one year

2023
£
  2022
£
Accruals & Deferred Income 1,019    445 
Directors' Current Accounts 17,547    9,236 
18,566    9,681 

6.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax   18 
  18 

3