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Company Registration No. 10998799 (England and Wales)
P.U.I. Group Ltd Unaudited accounts for the year ended 4 April 2023
P.U.I. Group Ltd Unaudited accounts Contents
Page
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P.U.I. Group Ltd Company Information for the year ended 4 April 2023
Director
Ovidiu Marian Puicar
Company Number
10998799 (England and Wales)
Registered Office
9 Berwick Avenue Hayes Middlesex UB4 0NF United Kingdom
Accountants
Abacus Accounting Solutions Ltd 5 Pasture Close North Wembley Middlesex HA0 3JE
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P.U.I. Group Ltd Statement of financial position as at 4 April 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
10,143 
13,250 
Current assets
Debtors
107,211 
48,065 
Cash at bank and in hand
4,835 
47,631 
112,046 
95,696 
Creditors: amounts falling due within one year
(54,458)
(34,125)
Net current assets
57,588 
61,571 
Total assets less current liabilities
67,731 
74,821 
Creditors: amounts falling due after more than one year
(28,211)
(42,326)
Net assets
39,520 
32,495 
Capital and reserves
Called up share capital
12 
12 
Profit and loss account
39,508 
32,483 
Shareholders' funds
39,520 
32,495 
For the year ending 4 April 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 4 April 2024 and were signed on its behalf by
Ovidiu Marian Puicar Director Company Registration No. 10998799
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P.U.I. Group Ltd Notes to the Accounts for the year ended 4 April 2023
1
Statutory information
P.U.I. Group Ltd is a private company, limited by shares, registered in England and Wales, registration number 10998799. The registered office is 9 Berwick Avenue, Hayes, Middlesex, UB4 0NF, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
25% reducing balance
Computer equipment
25% reducing balance
Government grants
Grants receivable Business grants are credited to profit and loss account on an accruals basis where it is probable that they will be received. Government assisted loans Loans received through the Bounce Back Loan Scheme (BBLS) or the Coronavirus Business Interruption Loan Scheme (CBILS) are accounted for on the date the funds are received by the company. The first twelve months of the interest charge, which is funded by the government, is recognised in the profit and loss account as both an interest charge and as a government grant receivable.
Presentation currency
The accounts are presented in £ sterling.
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P.U.I. Group Ltd Notes to the Accounts for the year ended 4 April 2023
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 5 April 2022
5,987 
19,930 
350 
2,030 
28,297 
Additions
- 
- 
- 
274 
274 
At 4 April 2023
5,987 
19,930 
350 
2,304 
28,571 
Depreciation
At 5 April 2022
4,822 
8,720 
240 
1,265 
15,047 
Charge for the year
291 
2,803 
28 
259 
3,381 
At 4 April 2023
5,113 
11,523 
268 
1,524 
18,428 
Net book value
At 4 April 2023
874 
8,407 
82 
780 
10,143 
At 4 April 2022
1,165 
11,210 
110 
765 
13,250 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
54,685 
34,835 
Other debtors
52,526 
13,230 
107,211 
48,065 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
10,021 
10,021 
Obligations under finance leases and hire purchase contracts
4,094 
3,706 
Taxes and social security
3,969 
1,606 
Other creditors
1,002 
17,742 
Accruals
2,122 
1,050 
Deferred income
33,250 
- 
54,458 
34,125 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
22,547 
32,568 
Obligations under finance leases and hire purchase contracts
5,664 
9,758 
28,211 
42,326 
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P.U.I. Group Ltd Notes to the Accounts for the year ended 4 April 2023
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Ovidiu Marian Puicar
Advanced Loan
(1,972)
31,317 
- 
29,345 
(1,972)
31,317 
- 
29,345 
The loan was repaid within 9 months.
9
Average number of employees
During the year the average number of employees was 3 (2022: 3).
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