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Registered Number: 10170348
England and Wales

 

 

 

PKL123 LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 June 2022

End date: 31 May 2023
Director Mr M A Nehal
Registered Number 10170348
Registered Office Windfall House
D1 The Courtyard
St. Albans
AL4 0LA
Accountants IAC Accountants Limited
Windfall House D1 The Courtyard
Alban Park Hatfield Road
St Albans
AL4 0LA
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 598    798 
598    798 
Current assets      
Debtors: amounts falling due within one year 4 3,034   
Cash at bank and in hand 11,578    14,434 
14,612    14,434 
Creditors: amount falling due within one year 5 (7,075)   (9,873)
Net current assets 7,537    4,561 
 
Total assets less current liabilities 8,135    5,359 
Net assets 8,135    5,359 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 8,035    5,259 
Shareholder's funds 8,135    5,359 
 


For the year ended 31 May 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 year 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 12 February 2024 and were signed on its behalf by:


-------------------------------
Mr M A Nehal
Director
2
General Information
PKL123 Limited is a private company, limited by shares, registered in England and Wales, registration number 10170348, registration address Windfall House, D1 The Courtyard, St. Albans, AL4 0LA.

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)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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 balance sheet date.
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:
Computer Equipment 25% Reducing Balance
2.

Average number of employees


Average number of employees during the year was 1 (2022 : 1).
3.

Tangible fixed assets

Cost or valuation Computer Equipment   Total
  £   £
At 01 June 2022 1,239    1,239 
Additions  
Disposals  
At 31 May 2023 1,239    1,239 
Depreciation
At 01 June 2022 441    441 
Charge for year 200    200 
On disposals  
At 31 May 2023 641    641 
Net book values
Closing balance as at 31 May 2023 598    598 
Opening balance as at 01 June 2022 798    798 


4.

Debtors: amounts falling due within one year

2023
£
  2022
£
Other Debtors 3,034   
3,034   

5.

Creditors: amount falling due within one year

2023
£
  2022
£
Corporation Tax 4,686    7,927 
PAYE & Social Security   328 
Accrued Expenses 875    1,380 
Directors' Current Accounts 1,514    238 
7,075    9,873 

6.

Related Party Transactions

Creditors due within in 1 year include an amount of £1,514 (2022 - £238) due to the director.  Company charged interest of £159 to the director. This loan is repayable on demand. 
3