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Company Registration No. 04206466 (England and Wales)
Parish Green & Beatty Limited Unaudited accounts for the year ended 30 April 2023
Parish Green & Beatty Limited Unaudited accounts Contents
Page
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Parish Green & Beatty Limited Company Information for the year ended 30 April 2023
Directors
L Gates H Thomas J Forsyth
Company Number
04206466 (England and Wales)
Registered Office
TALBOT HOUSE 44 TALBOT ROAD TALBOT GREEN PONTYCLUN CF72 8AF WALES
Accountants
STAS Ltd 253 Cowbridge Road West Cardiff CF5 5TD
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Parish Green & Beatty Limited Accountants' report
Accountants' report to the board of directors of Parish Green & Beatty Limited on the preparation of the unaudited statutory accounts for the year ended 30 April 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Parish Green & Beatty Limited for the year ended 30 April 2023 as set out on pages 5 - 8 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Parish Green & Beatty Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Parish Green & Beatty Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Parish Green & Beatty Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Parish Green & Beatty Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Parish Green & Beatty Limited. You consider that Parish Green & Beatty 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 accounts of Parish Green & Beatty 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 accounts.
STAS Ltd 253 Cowbridge Road West Cardiff CF5 5TD 30 October 2023
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Parish Green & Beatty Limited Statement of financial position as at 30 April 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
26,460 
30,240 
Tangible assets
54,823 
61,259 
81,283 
91,499 
Current assets
Inventories
31,000 
31,000 
Debtors
21,896 
25,200 
Cash at bank and in hand
46,289 
81,421 
99,185 
137,621 
Creditors: amounts falling due within one year
(83,496)
(77,382)
Net current assets
15,689 
60,239 
Total assets less current liabilities
96,972 
151,738 
Creditors: amounts falling due after more than one year
(34,920)
(57,314)
Provisions for liabilities
Deferred tax
(3,360)
(4,070)
Net assets
58,692 
90,354 
Capital and reserves
Called up share capital
300 
300 
Profit and loss account
58,392 
90,054 
Shareholders' funds
58,692 
90,354 
For the year ending 30 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts 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 FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 30 October 2023 and were signed on its behalf by
L Gates Director Company Registration No. 04206466
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Parish Green & Beatty Limited Notes to the Accounts for the year ended 30 April 2023
1
Statutory information
Parish Green & Beatty Limited is a private company, limited by shares, registered in England and Wales, registration number 04206466. The registered office is TALBOT HOUSE 44 TALBOT ROAD, TALBOT GREEN, PONTYCLUN, CF72 8AF, WALES.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 30 April 2023 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 May 2021. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
50 years
Plant & machinery
20% reducing balance
Fixtures & fittings
5 years
Computer equipment
4 years
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Parish Green & Beatty Limited Notes to the Accounts for the year ended 30 April 2023
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 May 2022
75,600 
At 30 April 2023
75,600 
Amortisation
At 1 May 2022
45,360 
Charge for the year
3,780 
At 30 April 2023
49,140 
Net book value
At 30 April 2023
26,460 
At 30 April 2022
30,240 
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 May 2022
75,932 
84,576 
41,359 
2,095 
203,962 
Additions
- 
- 
380 
- 
380 
At 30 April 2023
75,932 
84,576 
41,739 
2,095 
204,342 
Depreciation
At 1 May 2022
41,878 
63,592 
37,058 
175 
142,703 
Charge for the year
695 
4,197 
1,400 
524 
6,816 
At 30 April 2023
42,573 
67,789 
38,458 
699 
149,519 
Net book value
At 30 April 2023
33,359 
16,787 
3,281 
1,396 
54,823 
At 30 April 2022
34,054 
20,984 
4,301 
1,920 
61,259 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
18,367 
21,671 
Accrued income and prepayments
3,529 
3,529 
21,896 
25,200 
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Parish Green & Beatty Limited Notes to the Accounts for the year ended 30 April 2023
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
11,912 
11,912 
VAT
6,158 
2,977 
Obligations under finance leases and hire purchase contracts
3,020 
3,020 
Trade creditors
28,176 
26,912 
Taxes and social security
19,874 
19,828 
Other creditors
577 
1,794 
Loans from directors
5,896 
1,242 
Accruals
7,883 
8,987 
Deferred income
- 
710 
83,496 
77,382 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
27,183 
48,000 
Obligations under finance leases and hire purchase contracts
7,737 
9,314 
34,920 
57,314 
9
Average number of employees
During the year the average number of employees was 16 (2022: 16).
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