SC509185 2022-07-01 2023-06-30 SC509185 uk-bus:Director1 2022-07-01 2023-06-30 SC509185 uk-bus:AuditExemptWithAccountantsReport 2022-07-01 2023-06-30 SC509185 uk-bus:Micro-entities 2022-07-01 2023-06-30 SC509185 uk-bus:FullAccounts 2022-07-01 2023-06-30 SC509185 uk-bus:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 SC509185 curr:PoundSterling 2022-07-01 2023-06-30 SC509185 2022-07-01 SC509185 2023-06-30 SC509185 2023-06-30 SC509185 2021-07-01 2022-06-30 SC509185 2022-06-30 xbrli:pure iso4217:GBP SC509185 2021-07-01 2022-06-30
Company Registration Number : SC509185 (Scotland)
SC509185
The company was trading for the entire period
false
The accounts were prepared in accordance with FRS102
The accounts have been audited
Full Accounts
This company is a private limited company
This company sells stuff to other companies
2023-06-30
PUSZTA LIMITED
Jacob PHILIP
2022-07-01
PUSZTA LIMITED
Contents
For the year ended 30 June 2023

CONTENTS PAGE
Company Information 3
Director's Report 4
Income Statement 5
Statement of Financial Position 6
Detailed Income Statement 7 - 8

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PUSZTA LIMITED
Company Information
For the year ended 30 June 2023

Director Jacob Philip
Registered office 2 Haymarket Terrace
Edinburgh
EH12 5JZ
Company number SC509185

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PUSZTA LIMITED
Director's Report
For the year ended 30 June 2023

The director presents his/her report and the Unaudited Financial Statements of the company for the year ended 30 June 2023.
Directors
The following directors held office during the whole of the period:
Jacob Philip
Statement of director's responsibilities
The directors are responsible for preparing the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare such financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (Unite Kingdom Generally Accepted Accounting Practice), FRS 105.
Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to;
-select suitable accounting policies and then apply them consistently;
-make judgements and accounting estimates that are reasonable and prudent;
-prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Small company provisions
This report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.
Signed on behalf of the board of directors
..........................................
Jacob PHILIP (Director)
Approved by the board on:
2023-11-03 03 November 2023

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PUSZTA LIMITED
Accountant's Report
For the year ended 30 June 2023

Accountant's Report to the board of directors on the preparation of the unaudited statutory accounts of PUSZTA LIMITED for the year ended 30 June 2023.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of PUSZTA LIMITED for the year ended 30 June 2023 which comprise the income statement, statement of income and retained earnings, statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.


As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com/.


This report is made solely to the Board of Directors of PUSZTA LIMITED, as a body. Our work has been undertaken solely to prepare for your approval the financial statements of PUSZTA LIMITED and state those matters that we have agreed to state to the Board of Directors of PUSZTA LIMITED, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com/.


To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than PUSZTA LIMITED and its Board of Directors, as a body, for our work or for this report.


It is your duty to ensure that PUSZTA 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 profit of PUSZTA LIMITED. You consider that PUSZTA 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 PUSZTA 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.

Assessor Consulting Ltd
Axis Buiding Kingsway North
Team Valley Trading Estate
NE11 0NQ
Engagement Letter Date 2023-11-03
2023-11-03

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PUSZTA LIMITED
Income Statement
For the year ended 30 June 2023

2023 2022
£ £
Turnover 220,284 201,765
Other income - 12,200
Cost of sales (43,921) (55,517)
Staff costs (118,978) (84,488)
Depreciation and other amounts written off assets (592) (3,160)
Other charges (44,482) (40,505)
Tax (1,500) (4,414)
Profit/(Loss) 10,812 25,881

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PUSZTA LIMITED
Statement of Financial Position
For the year ended 30 June 2023

2023-06-30
2023 2022
£ £
Fixed assets 47,699 1,286
Current assets 20,454 48,554
Creditors: Amounts falling due within one year (27,378) (21,376)
Net current assets/(liabilities) (6,925) 27,178
Total assets less current liabilities 40,775 28,463
Provisions for liabilities (1,500) -
Net assets/(liabilities) 39,275 28,463
Capital and reserves 39,275 28,463
1 General information
The company is a private company limited by shares and is registered in Scotland. The address of the registered office is 2 Haymarket Terrace, Edinburgh, EH12 5JZ.

2 Average number of employees
During the year, the average number of employees including director was 6 (2022:5).
For the year ending 6/30/2023 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
  • For the year ending 30 June 2023 the company was entitled to exemption 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 director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. 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 of the small companies regime applicable to micro-entities.
Approved by the board of directors on 2023-11-03 03 November 2023 and signed on behalf of the board by:
.............................
Jacob PHILIP (Director)
Company registration number. SC509185

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PUSZTA LIMITED
Detailed Income Statement
For the year ended 30 June 2023

This section does not form part of the statutory accounts.

2023 2022
£ £
Turnover 220,284 201,765
Less: Cost of sales
Purchases 43,921 55,517
43,921 55,517
Gross profit/(loss)
176,363 176,363
146,248 146,248
Add: Other operating income
Government Grant - 12,200
- 12,200 12,200
Less: Staff costs
Gross Wages 60,908 50,662
Directors' Remuneration 40,000 31,583
Directors' National Insurance 2,552 845
Employers National Insurance 1,633 289
Employer Pension Contributions 134 347
Director Pension Contributions 13,751 760
118,978 84,488
Less: Administrative expenses
UK and Overseas Travel Costs 2,415 404
Rates 1,639 1,208
Light, Power and Heating 9,100 5,099
Rent 24,082 25,080
Cleaning - 586
Repairs and Renewals 549 323
Training and Development 12 1,935
Equipment Maintenance, Rental and Leasing 1,095 1,260
Accountancy, Bookkeeping and Auditing Fees 1,373 1,487
Printing, Postage and Stationery - 53
Telephone and Internet 379 308
Bank Fees 169 180
Sundry Expenses 3,671 2,582
44,482 40,505
Less: Depreciation
Depreciation of Plant and Machinery 592 592
Depreciation of Equipment - 2,567
Profit and Loss on Disposal of Fixed Asset - 2
592 3,160
Net profit/(loss) for the year before tax
12,312 12,312
30,295 30,295
Less: Tax 1,500 4,414
Net profit/(loss) for the year after tax 10,812 25,881
Net profit/(loss) for the year after dividends 10,812 25,881
Retained profits/(losses) brought forward 28,463 2,582
Retained profits/(losses) carried forward 39,275 28,463

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