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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 09702718 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 09702718 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 09702718 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 09702718 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-07-31 09702718 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 09702718 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 09702718 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 09702718 frs-core:UnlistedNon-exchangeTraded 2022-07-31 09702718 frs-core:UnlistedNon-exchangeTraded 2021-07-31 09702718 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-07-31 09702718 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 09702718 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 09702718 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 09702718 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 09702718 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 09702718 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 09702718 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-07-31 09702718 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-07-31 09702718 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frs-core:Non-currentFinancialInstruments 10 2022-07-31 09702718 11 2021-08-01 2022-07-31 09702718 frs-core:CurrentFinancialInstruments 11 2022-07-31 09702718 frs-core:Non-currentFinancialInstruments 11 2022-07-31 09702718 12 2021-08-01 2022-07-31 09702718 frs-core:CurrentFinancialInstruments 12 2022-07-31 09702718 frs-core:Non-currentFinancialInstruments 12 2022-07-31 09702718 13 2021-08-01 2022-07-31 09702718 frs-core:CurrentFinancialInstruments 13 2022-07-31 09702718 frs-core:Non-currentFinancialInstruments 13 2022-07-31 09702718 14 2021-08-01 2022-07-31 09702718 frs-core:CurrentFinancialInstruments 14 2022-07-31 09702718 frs-core:Non-currentFinancialInstruments 14 2022-07-31 09702718 15 2021-08-01 2022-07-31 09702718 frs-core:CurrentFinancialInstruments 15 2022-07-31 09702718 frs-core:Non-currentFinancialInstruments 15 2022-07-31 09702718 16 2021-08-01 2022-07-31 09702718 frs-core:CurrentFinancialInstruments 16 2022-07-31 09702718 frs-core:Non-currentFinancialInstruments 16 2022-07-31 09702718 17 2021-08-01 2022-07-31 09702718 frs-core:CurrentFinancialInstruments 17 2022-07-31 09702718 frs-core:Non-currentFinancialInstruments 17 2022-07-31 09702718 18 2021-08-01 2022-07-31 09702718 frs-core:CurrentFinancialInstruments 18 2022-07-31 09702718 frs-core:Non-currentFinancialInstruments 18 2022-07-31 09702718 19 2021-08-01 2022-07-31 09702718 frs-core:CurrentFinancialInstruments 19 2022-07-31 09702718 frs-core:Non-currentFinancialInstruments 19 2022-07-31 09702718 20 2021-08-01 2022-07-31 09702718 frs-core:CurrentFinancialInstruments 20 2022-07-31 09702718 frs-core:Non-currentFinancialInstruments 20 2022-07-31 09702718 dpl-frs:Item1 2021-08-01 2022-07-31 09702718 dpl-frs:Item1 2021-07-31 09702718 dpl-frs:Item1 2022-07-31 09702718 dpl-frs:CostSales dpl-frs:Item1 2021-08-01 2022-07-31 09702718 dpl-frs:CostSales dpl-frs:Item1 2021-07-31 09702718 dpl-frs:CostSales dpl-frs:Item1 2022-07-31 09702718 dpl-frs:DistributionCosts dpl-frs:Item1 2021-08-01 2022-07-31 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2021-07-31 09702718 dpl-frs:Item4 2022-07-31 09702718 dpl-frs:CostSales dpl-frs:Item4 2021-08-01 2022-07-31 09702718 dpl-frs:CostSales dpl-frs:Item4 2021-07-31 09702718 dpl-frs:CostSales dpl-frs:Item4 2022-07-31 09702718 dpl-frs:DistributionCosts dpl-frs:Item4 2021-08-01 2022-07-31 09702718 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-08-01 2022-07-31 09702718 dpl-frs:Item5 2021-08-01 2022-07-31 09702718 dpl-frs:Item5 2021-07-31 09702718 dpl-frs:Item5 2022-07-31 09702718 dpl-frs:CostSales dpl-frs:Item5 2021-08-01 2022-07-31 09702718 dpl-frs:CostSales dpl-frs:Item5 2021-07-31 09702718 dpl-frs:CostSales dpl-frs:Item5 2022-07-31 09702718 dpl-frs:DistributionCosts dpl-frs:Item5 2021-08-01 2022-07-31 09702718 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-08-01 2022-07-31 09702718 dpl-frs:Item6 2021-08-01 2022-07-31 09702718 dpl-frs:Item6 2021-07-31 09702718 dpl-frs:Item6 2022-07-31 09702718 dpl-frs:CostSales dpl-frs:Item6 2021-08-01 2022-07-31 09702718 dpl-frs:CostSales dpl-frs:Item6 2021-07-31 09702718 dpl-frs:CostSales dpl-frs:Item6 2022-07-31 09702718 dpl-frs:DistributionCosts dpl-frs:Item6 2021-08-01 2022-07-31 09702718 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-08-01 2022-07-31 09702718 dpl-frs:Item7 2021-08-01 2022-07-31 09702718 dpl-frs:Item7 2021-07-31 09702718 dpl-frs:Item7 2022-07-31 09702718 dpl-frs:CostSales dpl-frs:Item7 2021-08-01 2022-07-31 09702718 dpl-frs:CostSales dpl-frs:Item7 2021-07-31 09702718 dpl-frs:CostSales dpl-frs:Item7 2022-07-31 09702718 dpl-frs:DistributionCosts dpl-frs:Item7 2021-08-01 2022-07-31 09702718 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-08-01 2022-07-31 09702718 dpl-frs:Item8 2021-08-01 2022-07-31 09702718 dpl-frs:Item8 2021-07-31 09702718 dpl-frs:Item8 2022-07-31 09702718 dpl-frs:CostSales dpl-frs:Item8 2021-08-01 2022-07-31 09702718 dpl-frs:CostSales dpl-frs:Item8 2021-07-31 09702718 dpl-frs:CostSales dpl-frs:Item8 2022-07-31 09702718 dpl-frs:DistributionCosts dpl-frs:Item8 2021-08-01 2022-07-31 09702718 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-08-01 2022-07-31 09702718 dpl-frs:Item9 2021-08-01 2022-07-31 09702718 dpl-frs:Item9 2021-07-31 09702718 dpl-frs:Item9 2022-07-31 09702718 dpl-frs:CostSales dpl-frs:Item9 2021-08-01 2022-07-31 09702718 dpl-frs:CostSales dpl-frs:Item9 2021-07-31 09702718 dpl-frs:CostSales dpl-frs:Item9 2022-07-31 09702718 dpl-frs:DistributionCosts dpl-frs:Item9 2021-08-01 2022-07-31 09702718 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-08-01 2022-07-31 09702718 dpl-frs:Item10 2021-08-01 2022-07-31 09702718 dpl-frs:Item10 2021-07-31 09702718 dpl-frs:Item10 2022-07-31 09702718 dpl-frs:CostSales dpl-frs:Item10 2021-08-01 2022-07-31 09702718 dpl-frs:CostSales dpl-frs:Item10 2021-07-31 09702718 dpl-frs:CostSales dpl-frs:Item10 2022-07-31 09702718 dpl-frs:DistributionCosts dpl-frs:Item10 2021-08-01 2022-07-31 09702718 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-08-01 2022-07-31 09702718 dpl-frs:Item11 2021-08-01 2022-07-31 09702718 dpl-frs:Item11 2021-07-31 09702718 dpl-frs:Item11 2022-07-31 09702718 dpl-frs:CostSales dpl-frs:Item11 2021-08-01 2022-07-31 09702718 dpl-frs:CostSales dpl-frs:Item11 2021-07-31 09702718 dpl-frs:CostSales dpl-frs:Item11 2022-07-31 09702718 dpl-frs:DistributionCosts dpl-frs:Item11 2021-08-01 2022-07-31 09702718 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-08-01 2022-07-31 09702718 dpl-frs:Item12 2021-08-01 2022-07-31 09702718 dpl-frs:Item12 2021-07-31 09702718 dpl-frs:Item12 2022-07-31 09702718 dpl-frs:CostSales dpl-frs:Item12 2021-08-01 2022-07-31 09702718 dpl-frs:CostSales dpl-frs:Item12 2021-07-31 09702718 dpl-frs:CostSales dpl-frs:Item12 2022-07-31 09702718 dpl-frs:DistributionCosts dpl-frs:Item12 2021-08-01 2022-07-31 09702718 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-08-01 2022-07-31 09702718 1 2021-08-01 2022-07-31 09702718 frs-countries:EnglandWales 2021-08-01 2022-07-31
Registered number: 09702718
Paso-Primero UK Ltd.
Financial Statements
For The Year Ended 31 July 2023
Aspire Accountancy
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09702718
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,846 3,566
2,846 3,566
CURRENT ASSETS
Stocks 5 10,076 8,269
Debtors 6 23,164 45,870
Cash at bank and in hand 23,456 7,150
56,696 61,289
Creditors: Amounts Falling Due Within One Year 7 (55,188 ) (44,092 )
NET CURRENT ASSETS (LIABILITIES) 1,508 17,197
TOTAL ASSETS LESS CURRENT LIABILITIES 4,354 20,763
NET ASSETS 4,354 20,763
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 4,254 20,663
SHAREHOLDERS' FUNDS 4,354 20,763
Page 1
Page 2
For the year ending 31 July 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Thomas Holt
Director
12/02/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Paso-Primero UK Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 09702718 . The registered office is 35 Moreton Crescent, Belle Vue, Shrewsbury, Shrophire , SY3 7BY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Reducing balance
Motor Vehicles 20% Reducing balance
Fixtures & Fittings 15% Reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 1 1
Sales, marketing and distribution 1 1
2 2
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 August 2022 - 13,293 267 13,560
As at 31 July 2023 - 13,293 267 13,560
Depreciation
As at 1 August 2022 - 9,804 190 9,994
Provided during the period - 708 12 720
As at 31 July 2023 - 10,512 202 10,714
Net Book Value
As at 31 July 2023 - 2,781 65 2,846
As at 1 August 2022 - 3,489 77 3,566
5. Stocks
2023 2022
£ £
Stock 10,076 8,269
10,076 8,269
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 23,164 45,992
Other debtors - (5,808 )
Other taxes and social security - 5,686
23,164 45,870
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 8,515 9,641
Bank loans and overdrafts 24,856 25,483
Other taxes and social security 534 -
VAT 68 1,771
Accruals and deferred income 591 591
Directors' loan accounts 20,624 6,606
55,188 44,092
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 4