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Registered number: 09255337
PRK Drywall Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09255337
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,264 2,163
2,264 2,163
CURRENT ASSETS
Debtors 5 27,546 19,994
Cash at bank and in hand 484 7,143
28,030 27,137
Creditors: Amounts Falling Due Within One Year 6 (17,241 ) (14,094 )
NET CURRENT ASSETS (LIABILITIES) 10,789 13,043
TOTAL ASSETS LESS CURRENT LIABILITIES 13,053 15,206
Creditors: Amounts Falling Due After More Than One Year 7 (12,373 ) (14,335 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (430 ) (145 )
NET ASSETS 250 726
CAPITAL AND RESERVES
Called up share capital 8 10 10
Profit and Loss Account 240 716
SHAREHOLDERS' FUNDS 250 726
Page 1
Page 2
For the year ending 31 October 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 Profit and Loss Account.
On behalf of the board
Mr Paul King
Director
06/03/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
PRK Drywall Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09255337 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
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.
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 15% on reducing balance
Fixtures & Fittings 15% on reducing balance
Computer Equipment 15% on reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
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.
...CONTINUED
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Page 4
2.5. Taxation - continued
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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2022 1,741 1,000 920 3,661
Additions - 501 - 501
As at 31 October 2023 1,741 1,501 920 4,162
Depreciation
As at 1 November 2022 689 671 138 1,498
Provided during the period 110 173 117 400
As at 31 October 2023 799 844 255 1,898
Net Book Value
As at 31 October 2023 942 657 665 2,264
As at 1 November 2022 1,052 329 782 2,163
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 2,500 -
VAT 1,452 809
Director's loan account 23,594 19,185
27,546 19,994
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6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1,400 1,400
Corporation tax 11,677 8,767
Other creditors 4,164 3,927
17,241 14,094
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 12,373 14,335
12,373 14,335
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 10 10
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
10. Related Party Transactions
Included in the Other Debtors is an amount owed from the company director Mr Paul King totalling £23,594 (2022 - £19,185 Debtor), no interest is to be charged.
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