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REGISTERED NUMBER: 04914183 (England and Wales)










Unaudited Financial Statements for the Year Ended 30 September 2023

for

PMJ International Limited

PMJ International Limited (Registered number: 04914183)






Contents of the Financial Statements
for the Year Ended 30 September 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


PMJ International Limited

Company Information
for the Year Ended 30 September 2023







DIRECTORS: P Johnson
J M Johnson





REGISTERED OFFICE: Unit 63
Greenway Business Centre
Harlow Business Park
Harlow
Essex
CM19 5QE





REGISTERED NUMBER: 04914183 (England and Wales)





ACCOUNTANTS: NSO Associates LLP
75 Springfield Road
Chelmsford
Essex
CM2 6JB

PMJ International Limited (Registered number: 04914183)

Balance Sheet
30 September 2023

30.9.22 30.9.23
£    £    Notes £    £   
FIXED ASSETS
2,727 Tangible assets 4 -

CURRENT ASSETS
91,144 Stocks 99,625
103,504 Debtors 5 135,554
79,434 Cash at bank and in hand 81,924
274,082 317,103
CREDITORS
180,987 Amounts falling due within one year 6 234,382
93,095 NET CURRENT ASSETS 82,721
95,822 TOTAL ASSETS LESS CURRENT
LIABILITIES

82,721

CREDITORS
29,400 Amounts falling due after more than one
year

7

19,823
66,422 NET ASSETS 62,898

CAPITAL AND RESERVES
200 Called up share capital 9 200
66,222 Retained earnings 62,698
66,422 SHAREHOLDERS' FUNDS 62,898

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

PMJ International Limited (Registered number: 04914183)

Balance Sheet - continued
30 September 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 March 2024 and were signed on its behalf by:





P Johnson - Director


PMJ International Limited (Registered number: 04914183)

Notes to the Financial Statements
for the Year Ended 30 September 2023

1. STATUTORY INFORMATION

PMJ International Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost and 25% on cost

Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase and other costs incurred in bringing stock to its location and condition.

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 tax
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.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 5 ) .

PMJ International Limited (Registered number: 04914183)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2022
and 30 September 2023 50,772
DEPRECIATION
At 1 October 2022 48,045
Charge for year 2,727
At 30 September 2023 50,772
NET BOOK VALUE
At 30 September 2023 -
At 30 September 2022 2,727

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade debtors 115,943 85,080
Other debtors 19,611 18,424
135,554 103,504

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Bank loans and overdrafts 9,577 9,800
Trade creditors 136,676 92,600
Taxation and social security 9,839 13,302
Other creditors 78,290 65,285
234,382 180,987

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.23 30.9.22
£    £   
Bank loans 19,823 29,400

PMJ International Limited (Registered number: 04914183)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

8. SECURED DEBTS

The following secured debts are included within creditors:

30.9.23 30.9.22
£    £   
Bank loans 29,400 39,200
Other creditors 74,268 60,778
103,668 99,978

The factoring account is secured over the company's trade debtors.

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.23 30.9.22
value: £    £   
100 Ordinary £1 100 100
80 Ordinary A £1 80 80
10 Ordinary B £1 10 10
10 Ordinary C £1 10 10
200 200

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2023 and 30 September 2022:

30.9.23 30.9.22
£    £   
P Johnson
Balance outstanding at start of year 5,000 -
Amounts advanced - 5,000
Amounts repaid (5,000 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 5,000

The loan was repaid on 26.1.23.