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frs-core:ListedExchangeTraded 2022-08-31 10351113 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 10351113 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-08-31 10351113 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 10351113 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 10351113 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 10351113 frs-core:UnlistedNon-exchangeTraded 2022-08-31 10351113 frs-core:UnlistedNon-exchangeTraded 2021-08-31 10351113 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-08-31 10351113 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 10351113 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 10351113 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 10351113 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 10351113 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 10351113 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 10351113 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-08-31 10351113 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-08-31 10351113 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 10351113 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 10351113 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 10351113 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 10351113 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-08-31 10351113 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 10351113 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 10351113 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 10351113 dpl-frs:CostSales 2021-09-01 2022-08-31 10351113 dpl-frs:CostSales 2021-08-31 10351113 dpl-frs:CostSales 2022-08-31 10351113 dpl-frs:DistributionCosts 2021-09-01 2022-08-31 10351113 dpl-frs:AdministrativeExpenses 2021-09-01 2022-08-31 10351113 frs-bus:Director1 2021-09-01 2022-08-31 10351113 frs-bus:Director1 2021-08-31 10351113 frs-bus:Director1 2022-08-31 10351113 1 2021-09-01 2022-08-31 10351113 frs-core:CurrentFinancialInstruments 1 2022-08-31 10351113 frs-core:Non-currentFinancialInstruments 1 2022-08-31 10351113 2 2021-09-01 2022-08-31 10351113 frs-core:CurrentFinancialInstruments 2 2022-08-31 10351113 frs-core:Non-currentFinancialInstruments 2 2022-08-31 10351113 3 2021-09-01 2022-08-31 10351113 frs-core:CurrentFinancialInstruments 3 2022-08-31 10351113 frs-core:Non-currentFinancialInstruments 3 2022-08-31 10351113 4 2021-09-01 2022-08-31 10351113 frs-core:CurrentFinancialInstruments 4 2022-08-31 10351113 frs-core:Non-currentFinancialInstruments 4 2022-08-31 10351113 5 2021-09-01 2022-08-31 10351113 frs-core:CurrentFinancialInstruments 5 2022-08-31 10351113 frs-core:Non-currentFinancialInstruments 5 2022-08-31 10351113 6 2021-09-01 2022-08-31 10351113 frs-core:CurrentFinancialInstruments 6 2022-08-31 10351113 frs-core:Non-currentFinancialInstruments 6 2022-08-31 10351113 7 2021-09-01 2022-08-31 10351113 frs-core:CurrentFinancialInstruments 7 2022-08-31 10351113 frs-core:Non-currentFinancialInstruments 7 2022-08-31 10351113 8 2021-09-01 2022-08-31 10351113 frs-core:CurrentFinancialInstruments 8 2022-08-31 10351113 frs-core:Non-currentFinancialInstruments 8 2022-08-31 10351113 9 2021-09-01 2022-08-31 10351113 frs-core:CurrentFinancialInstruments 9 2022-08-31 10351113 frs-core:Non-currentFinancialInstruments 9 2022-08-31 10351113 10 2021-09-01 2022-08-31 10351113 frs-core:CurrentFinancialInstruments 10 2022-08-31 10351113 frs-core:Non-currentFinancialInstruments 10 2022-08-31 10351113 11 2021-09-01 2022-08-31 10351113 frs-core:CurrentFinancialInstruments 11 2022-08-31 10351113 frs-core:Non-currentFinancialInstruments 11 2022-08-31 10351113 12 2021-09-01 2022-08-31 10351113 frs-core:CurrentFinancialInstruments 12 2022-08-31 10351113 frs-core:Non-currentFinancialInstruments 12 2022-08-31 10351113 13 2021-09-01 2022-08-31 10351113 frs-core:CurrentFinancialInstruments 13 2022-08-31 10351113 frs-core:Non-currentFinancialInstruments 13 2022-08-31 10351113 14 2021-09-01 2022-08-31 10351113 frs-core:CurrentFinancialInstruments 14 2022-08-31 10351113 frs-core:Non-currentFinancialInstruments 14 2022-08-31 10351113 15 2021-09-01 2022-08-31 10351113 frs-core:CurrentFinancialInstruments 15 2022-08-31 10351113 frs-core:Non-currentFinancialInstruments 15 2022-08-31 10351113 16 2021-09-01 2022-08-31 10351113 frs-core:CurrentFinancialInstruments 16 2022-08-31 10351113 frs-core:Non-currentFinancialInstruments 16 2022-08-31 10351113 17 2021-09-01 2022-08-31 10351113 frs-core:CurrentFinancialInstruments 17 2022-08-31 10351113 frs-core:Non-currentFinancialInstruments 17 2022-08-31 10351113 18 2021-09-01 2022-08-31 10351113 frs-core:CurrentFinancialInstruments 18 2022-08-31 10351113 frs-core:Non-currentFinancialInstruments 18 2022-08-31 10351113 19 2021-09-01 2022-08-31 10351113 frs-core:CurrentFinancialInstruments 19 2022-08-31 10351113 frs-core:Non-currentFinancialInstruments 19 2022-08-31 10351113 20 2021-09-01 2022-08-31 10351113 frs-core:CurrentFinancialInstruments 20 2022-08-31 10351113 frs-core:Non-currentFinancialInstruments 20 2022-08-31 10351113 dpl-frs:Item1 2021-09-01 2022-08-31 10351113 dpl-frs:Item1 2021-08-31 10351113 dpl-frs:Item1 2022-08-31 10351113 dpl-frs:CostSales dpl-frs:Item1 2021-09-01 2022-08-31 10351113 dpl-frs:CostSales dpl-frs:Item1 2021-08-31 10351113 dpl-frs:CostSales dpl-frs:Item1 2022-08-31 10351113 dpl-frs:DistributionCosts dpl-frs:Item1 2021-09-01 2022-08-31 10351113 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-09-01 2022-08-31 10351113 dpl-frs:Item2 2021-09-01 2022-08-31 10351113 dpl-frs:Item2 2021-08-31 10351113 dpl-frs:Item2 2022-08-31 10351113 dpl-frs:CostSales dpl-frs:Item2 2021-09-01 2022-08-31 10351113 dpl-frs:CostSales dpl-frs:Item2 2021-08-31 10351113 dpl-frs:CostSales dpl-frs:Item2 2022-08-31 10351113 dpl-frs:DistributionCosts dpl-frs:Item2 2021-09-01 2022-08-31 10351113 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-09-01 2022-08-31 10351113 dpl-frs:Item3 2021-09-01 2022-08-31 10351113 dpl-frs:Item3 2021-08-31 10351113 dpl-frs:Item3 2022-08-31 10351113 dpl-frs:CostSales dpl-frs:Item3 2021-09-01 2022-08-31 10351113 dpl-frs:CostSales dpl-frs:Item3 2021-08-31 10351113 dpl-frs:CostSales dpl-frs:Item3 2022-08-31 10351113 dpl-frs:DistributionCosts dpl-frs:Item3 2021-09-01 2022-08-31 10351113 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-09-01 2022-08-31 10351113 dpl-frs:Item4 2021-09-01 2022-08-31 10351113 dpl-frs:Item4 2021-08-31 10351113 dpl-frs:Item4 2022-08-31 10351113 dpl-frs:CostSales dpl-frs:Item4 2021-09-01 2022-08-31 10351113 dpl-frs:CostSales dpl-frs:Item4 2021-08-31 10351113 dpl-frs:CostSales dpl-frs:Item4 2022-08-31 10351113 dpl-frs:DistributionCosts dpl-frs:Item4 2021-09-01 2022-08-31 10351113 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-09-01 2022-08-31 10351113 dpl-frs:Item5 2021-09-01 2022-08-31 10351113 dpl-frs:Item5 2021-08-31 10351113 dpl-frs:Item5 2022-08-31 10351113 dpl-frs:CostSales dpl-frs:Item5 2021-09-01 2022-08-31 10351113 dpl-frs:CostSales dpl-frs:Item5 2021-08-31 10351113 dpl-frs:CostSales dpl-frs:Item5 2022-08-31 10351113 dpl-frs:DistributionCosts dpl-frs:Item5 2021-09-01 2022-08-31 10351113 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-09-01 2022-08-31 10351113 dpl-frs:Item6 2021-09-01 2022-08-31 10351113 dpl-frs:Item6 2021-08-31 10351113 dpl-frs:Item6 2022-08-31 10351113 dpl-frs:CostSales dpl-frs:Item6 2021-09-01 2022-08-31 10351113 dpl-frs:CostSales dpl-frs:Item6 2021-08-31 10351113 dpl-frs:CostSales dpl-frs:Item6 2022-08-31 10351113 dpl-frs:DistributionCosts dpl-frs:Item6 2021-09-01 2022-08-31 10351113 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-09-01 2022-08-31 10351113 dpl-frs:Item7 2021-09-01 2022-08-31 10351113 dpl-frs:Item7 2021-08-31 10351113 dpl-frs:Item7 2022-08-31 10351113 dpl-frs:CostSales dpl-frs:Item7 2021-09-01 2022-08-31 10351113 dpl-frs:CostSales dpl-frs:Item7 2021-08-31 10351113 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 10351113 dpl-frs:DistributionCosts dpl-frs:Item7 2021-09-01 2022-08-31 10351113 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-09-01 2022-08-31 10351113 dpl-frs:Item8 2021-09-01 2022-08-31 10351113 dpl-frs:Item8 2021-08-31 10351113 dpl-frs:Item8 2022-08-31 10351113 dpl-frs:CostSales dpl-frs:Item8 2021-09-01 2022-08-31 10351113 dpl-frs:CostSales dpl-frs:Item8 2021-08-31 10351113 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 10351113 dpl-frs:DistributionCosts dpl-frs:Item8 2021-09-01 2022-08-31 10351113 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-09-01 2022-08-31 10351113 dpl-frs:Item9 2021-09-01 2022-08-31 10351113 dpl-frs:Item9 2021-08-31 10351113 dpl-frs:Item9 2022-08-31 10351113 dpl-frs:CostSales dpl-frs:Item9 2021-09-01 2022-08-31 10351113 dpl-frs:CostSales dpl-frs:Item9 2021-08-31 10351113 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 10351113 dpl-frs:DistributionCosts dpl-frs:Item9 2021-09-01 2022-08-31 10351113 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-09-01 2022-08-31 10351113 dpl-frs:Item10 2021-09-01 2022-08-31 10351113 dpl-frs:Item10 2021-08-31 10351113 dpl-frs:Item10 2022-08-31 10351113 dpl-frs:CostSales dpl-frs:Item10 2021-09-01 2022-08-31 10351113 dpl-frs:CostSales dpl-frs:Item10 2021-08-31 10351113 dpl-frs:CostSales dpl-frs:Item10 2022-08-31 10351113 dpl-frs:DistributionCosts dpl-frs:Item10 2021-09-01 2022-08-31 10351113 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-09-01 2022-08-31 10351113 dpl-frs:Item11 2021-09-01 2022-08-31 10351113 dpl-frs:Item11 2021-08-31 10351113 dpl-frs:Item11 2022-08-31 10351113 dpl-frs:CostSales dpl-frs:Item11 2021-09-01 2022-08-31 10351113 dpl-frs:CostSales dpl-frs:Item11 2021-08-31 10351113 dpl-frs:CostSales dpl-frs:Item11 2022-08-31 10351113 dpl-frs:DistributionCosts dpl-frs:Item11 2021-09-01 2022-08-31 10351113 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-09-01 2022-08-31 10351113 dpl-frs:Item12 2021-09-01 2022-08-31 10351113 dpl-frs:Item12 2021-08-31 10351113 dpl-frs:Item12 2022-08-31 10351113 dpl-frs:CostSales dpl-frs:Item12 2021-09-01 2022-08-31 10351113 dpl-frs:CostSales dpl-frs:Item12 2021-08-31 10351113 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 10351113 dpl-frs:DistributionCosts dpl-frs:Item12 2021-09-01 2022-08-31 10351113 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-09-01 2022-08-31 10351113 1 2021-09-01 2022-08-31 10351113 frs-countries:EnglandWales 2021-09-01 2022-08-31
Registered number: 10351113
Pagh Vala Limited
Unaudited Financial Statements
For The Year Ended 31 August 2023
LAS Accountants LLP
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 10351113
2023 2022
as restated
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 686 771
Tangible Assets 5 14,995 7,200
15,681 7,971
CURRENT ASSETS
Stock 6 57,000 35,000
Cash at bank and in hand 16,737 22,204
73,737 57,204
Creditors: Amounts Falling Due Within One Year 7 (73,834 ) (24,704 )
NET CURRENT ASSETS (LIABILITIES) (97 ) 32,500
TOTAL ASSETS LESS CURRENT LIABILITIES 15,584 40,471
Creditors: Amounts Falling Due After More Than One Year 8 (33,229 ) (38,534 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (3,749 ) (1,368 )
NET (LIABILITIES)/ASSETS (21,394 ) 569
CAPITAL AND RESERVES
Called up share capital 10 100 100
Income Statement (21,494 ) 469
SHAREHOLDERS' FUNDS (21,394) 569
Page 1
Page 2
For the year ending 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Income Statement.
On behalf of the board
Mr J S Grewal
Director
29/02/2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Pagh Vala Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10351113 . The registered office is No.1 Royal Exchange, London, EC3V 3DG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in UK sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest UK pound.

The principle accounting polices adopted are set below.
2.2. Going Concern Disclosure
The director has considered the prospect of the business for the next twelve months and beyond and has arrived at a reasonable expectation the company will continue to meet its obligations as they fall due. The director has also pledged their financial support to assist with this if required. On this basis, the director will continue to adopt the going concern basis of accounting in preparing the financial statements.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets consist of Website Development. The capitalised cost is amortised to the income statement over its estimated economic life of 10 years.
2.5. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant & Machinery 20% Reducing Balance
Fixtures & Fittings 20% Straight Line
Computer Equipment 33% Straight Line
Tangible assets are initially recorded at cost and subsequently stated at cost less accumulated depreciation and impairment losses.
2.6. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow
moving items.
2.7. 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 statement of financial position date.

Deferred Tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.
Page 3
Page 4
2.8. Government Grant
Government grants are recognised in the income statement in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the income statement. Grants towards general activities of the entity over a specific period are recognised in the income statement over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the income statement over the useful life of the asset concerned.
All grants in the income statement are recognised when all conditions for receipt have been complied with.

Government Assistance

The company received assistance in the form of a government backed loan (including Coronavirus Business Interruption Loan Scheme (CBILS),Coronavirus Large Business Interruption Loan Scheme (CLBILS), Bounce Back Loan Scheme(BBLS) and Future Fund Scheme) of £50,000 during the year ended 31 Aug 2022. This is reported the current and long term liabilities of the balance sheet based on the allocation of payments due within12 months and greater than 12 months.
2.9. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors, creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
2.10. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
2.11. Critical Accounting Judgements And Key Sources of Estimation Uncertainty
In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily ascertainable from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates.

The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised.

The key areas of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below:

Accrued Expenditure

The company includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers. These provisions are estimated based upon the expected values of the invoices which are issued and services received following the period end.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 2 2
2 2
4. Intangible Assets
Website Development
£
Cost
As at 1 September 2022 857
As at 31 August 2023 857
...CONTINUED
Page 4
Page 5
Amortisation
As at 1 September 2022 86
Disposals 85
As at 31 August 2023 171
Net Book Value
As at 31 August 2023 686
As at 1 September 2022 771
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2022 1,635 14,731 - 16,366
Additions 11,254 - 2,984 14,238
As at 31 August 2023 12,889 14,731 2,984 30,604
Depreciation
As at 1 September 2022 327 8,839 - 9,166
Provided during the period 2,512 2,946 985 6,443
As at 31 August 2023 2,839 11,785 985 15,609
Net Book Value
As at 31 August 2023 10,050 2,946 1,999 14,995
As at 1 September 2022 1,308 5,892 - 7,200
6. Stock
2023 2022
as restated
£ £
Stock 57,000 35,000
57,000 35,000
7. Creditors: Amounts Falling Due Within One Year
2023 2022
as restated
£ £
Bank loans and overdrafts 5,305 5,177
Corporation tax - 4,075
Other taxes and social security 685 163
Net wages - 920
Other creditors 19,695 -
Pension payable 83 -
Accruals and deferred income 27,000 599
Director's loan account 21,066 13,770
73,834 24,704
Page 5
Page 6
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
as restated
£ £
Bank loans 33,229 38,534
33,229 38,534
9. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
as restated
£ £
Other timing differences 3,749 1,368
10. Share Capital
2023 2022
as restated
£ £
Allotted, Called up and fully paid 100 100
The nominal value per share is £1 and there are 100 Ordinary Shares in issue.

11. Related Party Transactions
The Director's loan account balance of Mr J S Grewal of which the balance as at the year end is £21,066 is a current liability, interest free and repayable on demand.
 The Manday Bath Limited Creditor balance of £19,695 as at the year-end, which is a current liability, interest free and repayable on demand.
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