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REGISTERED NUMBER: 10126267 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2023

FOR

PAST AWAY FRIENDS LIMITED

PAST AWAY FRIENDS LIMITED (REGISTERED NUMBER: 10126267)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


PAST AWAY FRIENDS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2023







DIRECTOR: B Crawshaw





REGISTERED OFFICE: 3 Exley Gate
Denby Dale
Huddersfield
HD8 8YN





REGISTERED NUMBER: 10126267 (England and Wales)





ACCOUNTANTS: Highdale Accounting Ltd
Highdale Cottage
217 Barnsley Road
Denby Dale
Huddersfield
West Yorkshire
HD8 8TS

PAST AWAY FRIENDS LIMITED (REGISTERED NUMBER: 10126267)

STATEMENT OF FINANCIAL POSITION
30 APRIL 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 16,501 16,512

CURRENT ASSETS
Debtors 5 3,795 4,576
Cash in hand 1,764 5,013
5,559 9,589
CREDITORS
Amounts falling due within one year 6 3,382 8,491
NET CURRENT ASSETS 2,177 1,098
TOTAL ASSETS LESS CURRENT
LIABILITIES

18,678

17,610

CAPITAL AND RESERVES
Called up share capital 110 110
Retained earnings 18,568 17,500
18,678 17,610

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 13 November 2023 and were signed by:





B Crawshaw - Director


PAST AWAY FRIENDS LIMITED (REGISTERED NUMBER: 10126267)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023


1. STATUTORY INFORMATION

Past Away Friends 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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

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

Property, plant and equipment
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 20% on reducing balance

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.

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.

3. EMPLOYEES AND DIRECTORS

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

PAST AWAY FRIENDS LIMITED (REGISTERED NUMBER: 10126267)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2023


4. PROPERTY, PLANT AND EQUIPMENT
Plant and
machinery
etc
£   
COST
At 1 May 2022 43,022
Additions 4,250
At 30 April 2023 47,272
DEPRECIATION
At 1 May 2022 26,510
Charge for year 4,261
At 30 April 2023 30,771
NET BOOK VALUE
At 30 April 2023 16,501
At 30 April 2022 16,512

Plant and machinery - 20% reducing balance

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 3,253 4,040
Other debtors 542 536
3,795 4,576

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security 2,725 3,632
Other creditors 657 4,859
3,382 8,491