IRIS Accounts Production v23.3.1.45 11027832 Board of Directors 1.4.22 31.3.23 31.3.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh110278322022-03-31110278322023-03-31110278322022-04-012023-03-31110278322021-03-31110278322021-04-012022-03-31110278322022-03-3111027832ns10:Originalns15:EnglandWales2022-04-012023-03-3111027832ns14:PoundSterlingns10:Original2022-04-012023-03-3111027832ns10:Originalns10:Director12022-04-012023-03-3111027832ns10:Original2022-04-012023-03-3111027832ns10:Original2023-03-3111027832ns10:Originalns10:PrivateLimitedCompanyLtd2022-04-012023-03-3111027832ns10:Originalns10:SmallEntities2022-04-012023-03-3111027832ns10:Originalns10:AuditExempt-NoAccountantsReport2022-04-012023-03-3111027832ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-04-012023-03-3111027832ns10:SmallCompaniesRegimeForAccountsns10:Original2022-04-012023-03-3111027832ns10:Originalns10:AbridgedAccounts2022-04-012023-03-3111027832ns10:Originalns10:Director22022-04-012023-03-3111027832ns10:Originalns10:RegisteredOffice2022-04-012023-03-3111027832ns10:Original2022-03-3111027832ns10:Originalns5:CurrentFinancialInstruments2023-03-3111027832ns10:Originalns5:CurrentFinancialInstruments2022-03-3111027832ns10:Originalns5:Non-currentFinancialInstruments2023-03-3111027832ns10:Originalns5:Non-currentFinancialInstruments2022-03-3111027832ns5:ShareCapitalns10:Original2023-03-3111027832ns5:ShareCapitalns10:Original2022-03-3111027832ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-03-3111027832ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-03-3111027832ns10:Original2021-04-012022-03-3111027832ns10:Original1ns10:Director12022-03-3111027832ns10:Original1ns10:Director12021-03-3111027832ns10:Original1ns10:Director12022-04-012023-03-3111027832ns10:Original1ns10:Director12021-04-012022-03-3111027832ns10:Original1ns10:Director12023-03-3111027832ns10:Original1ns10:Director12022-03-31
REGISTERED NUMBER: 11027832 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2023

for

Pokar Ltd

Pokar Ltd (Registered number: 11027832)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Pokar Ltd

Company Information
for the Year Ended 31 March 2023







DIRECTORS: Mr. M Pokar
Mrs. U Pokar





REGISTERED OFFICE: Suite 3
Falcon Court Business Centre
College Road
Maidstone
Kent
ME15 6TF





REGISTERED NUMBER: 11027832 (England and Wales)





ACCOUNTANTS: Skyfire Accountancy Ltd
The Old Rectory
Springhead Road
Northfleet
Kent
DA11 8HN

Pokar Ltd (Registered number: 11027832)

Abridged Balance Sheet
31 March 2023

31.3.23 31.3.22
£    £   
CURRENT ASSETS
Debtors 38,100 95,734
Cash at bank 26,572 20,800
64,672 116,534
CREDITORS
Amounts falling due within one year 10,000 10,831
NET CURRENT ASSETS 54,672 105,703
TOTAL ASSETS LESS CURRENT
LIABILITIES

54,672

105,703

CREDITORS
Amounts falling due after more than one
year

21,667

31,667
NET ASSETS 33,005 74,036

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 32,905 73,936
SHAREHOLDERS' FUNDS 33,005 74,036

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

Pokar Ltd (Registered number: 11027832)

Abridged Balance Sheet - continued
31 March 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2023 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 November 2023 and were signed on its behalf by:





Mr. M Pokar - Director


Pokar Ltd (Registered number: 11027832)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

Pokar Ltd 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. 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.

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

Sales comprise the fair value of the consideration received or receivable for the rendering of services in the ordinary course of the company's activities. Sales are presented, net of value-added tax, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and when specific criteria have been met for each of the company's activities as follows:

Rental income from operating leases (net of any incentives given to the lessees) is recognised when the right to receive payment is established.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

4. EMPLOYEES AND DIRECTORS

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

Pokar Ltd (Registered number: 11027832)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

5. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2023 and 31 March 2022:

31.3.23 31.3.22
£    £   
Mr. M Pokar
Balance outstanding at start of year 95,734 -
Amounts advanced - 95,734
Amounts repaid (95,734 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 95,734

6. RELATED PARTY DISCLOSURES

During the period the director repaid £95,734 of a loan from the company. At the end of the period the amount owed to the company was £0 (2022: £95,734). The loan is included within debtors due within one year, is free of interest and repayable on demand.

During the period the company loaned £38,100 to a related company. At the end of the period the amount owed by the related company was £38,100 (2022: £0). The loan is included within debtors due within one year, is free of interest and repayable on demand.

7. COVID-19 BUSINESS SUPPORT

The company received £0 (2022: £208) of grants covering a portion of the interest due on the Bounce Back loan during the period. No conditions or other contingencies have been applied to the grant.