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REGISTERED NUMBER: 05996365 (England and Wales)





















P.J.E. CARPENTRY & KITCHENS LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2023






P.J.E. CARPENTRY & KITCHENS LIMITED (REGISTERED NUMBER: 05996365)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023










Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 7


P.J.E. CARPENTRY & KITCHENS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2023







DIRECTOR: P J Ebert





SECRETARY: Mrs S Ebert





REGISTERED OFFICE: 22-24 Harborough Road
Kingsthorpe
Northampton
NN2 7AZ





REGISTERED NUMBER: 05996365 (England and Wales)





ACCOUNTANTS: Phipps Henson McAllister
Chartered Accountants
22-24 Harborough Road
Kingsthorpe
Northampton
NN2 7AZ

P.J.E. CARPENTRY & KITCHENS LIMITED (REGISTERED NUMBER: 05996365)

BALANCE SHEET
30 NOVEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,265 3,739

CURRENT ASSETS
Debtors 5 12,357 11,659
Cash at bank 31,824 36,798
44,181 48,457
CREDITORS
Amounts falling due within one year 6 46,659 51,468
NET CURRENT LIABILITIES (2,478 ) (3,011 )
TOTAL ASSETS LESS CURRENT LIABILITIES 787 728

PROVISIONS FOR LIABILITIES 620 710
NET ASSETS 167 18

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 67 (82 )
SHAREHOLDERS' FUNDS 167 18

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

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

The director acknowledges his 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.

P.J.E. CARPENTRY & KITCHENS LIMITED (REGISTERED NUMBER: 05996365)

BALANCE SHEET - continued
30 NOVEMBER 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 March 2024 and were signed by:





P J Ebert - Director


P.J.E. CARPENTRY & KITCHENS LIMITED (REGISTERED NUMBER: 05996365)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023


1. STATUTORY INFORMATION

P.J.E. Carpentry & Kitchens 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 represents net invoiced sales of goods & services excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Tools and machinery - 25% on reducing balance
Fixtures, fittings and equipment - 25% on reducing balance
Motor vehicles - 25% on reducing balance

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.

P.J.E. CARPENTRY & KITCHENS LIMITED (REGISTERED NUMBER: 05996365)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Debtors and creditors
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. TANGIBLE FIXED ASSETS
Fixtures,
fittings
Tools and and Motor
machinery equipment vehicles Totals
£    £    £    £   
COST
At 1 December 2022 7,540 776 17,290 25,606
Additions - 582 - 582
At 30 November 2023 7,540 1,358 17,290 26,188
DEPRECIATION
At 1 December 2022 6,227 658 14,982 21,867
Charge for year 328 151 577 1,056
At 30 November 2023 6,555 809 15,559 22,923
NET BOOK VALUE
At 30 November 2023 985 549 1,731 3,265
At 30 November 2022 1,313 118 2,308 3,739

P.J.E. CARPENTRY & KITCHENS LIMITED (REGISTERED NUMBER: 05996365)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023


4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:
Motor
vehicles
£   
COST
At 1 December 2022 17,290
Transfer to ownership (17,290 )
At 30 November 2023 -
DEPRECIATION
At 1 December 2022 14,982
Transfer to ownership (14,982 )
At 30 November 2023 -
NET BOOK VALUE
At 30 November 2023 -
At 30 November 2022 2,308

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 743 894
CIS debtor 11,039 10,107
VAT 290 398
Prepayments 285 260
12,357 11,659

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Corporation tax 7,266 6,706
Other creditors - 273
Directors' current accounts 39,393 44,489
46,659 51,468

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100

P.J.E. CARPENTRY & KITCHENS LIMITED (REGISTERED NUMBER: 05996365)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023


8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is P J Ebert.