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2021-03-31 07178062 dpl-frs:Item4 2022-03-31 07178062 dpl-frs:CostSales dpl-frs:Item4 2021-04-01 2022-03-31 07178062 dpl-frs:CostSales dpl-frs:Item4 2021-03-31 07178062 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 07178062 dpl-frs:DistributionCosts dpl-frs:Item4 2021-04-01 2022-03-31 07178062 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-04-01 2022-03-31 07178062 dpl-frs:Item5 2021-04-01 2022-03-31 07178062 dpl-frs:Item5 2021-03-31 07178062 dpl-frs:Item5 2022-03-31 07178062 dpl-frs:CostSales dpl-frs:Item5 2021-04-01 2022-03-31 07178062 dpl-frs:CostSales dpl-frs:Item5 2021-03-31 07178062 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 07178062 dpl-frs:DistributionCosts dpl-frs:Item5 2021-04-01 2022-03-31 07178062 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-04-01 2022-03-31 07178062 dpl-frs:Item6 2021-04-01 2022-03-31 07178062 dpl-frs:Item6 2021-03-31 07178062 dpl-frs:Item6 2022-03-31 07178062 dpl-frs:CostSales dpl-frs:Item6 2021-04-01 2022-03-31 07178062 dpl-frs:CostSales dpl-frs:Item6 2021-03-31 07178062 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 07178062 dpl-frs:DistributionCosts dpl-frs:Item6 2021-04-01 2022-03-31 07178062 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-04-01 2022-03-31 07178062 dpl-frs:Item7 2021-04-01 2022-03-31 07178062 dpl-frs:Item7 2021-03-31 07178062 dpl-frs:Item7 2022-03-31 07178062 dpl-frs:CostSales dpl-frs:Item7 2021-04-01 2022-03-31 07178062 dpl-frs:CostSales dpl-frs:Item7 2021-03-31 07178062 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 07178062 dpl-frs:DistributionCosts dpl-frs:Item7 2021-04-01 2022-03-31 07178062 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-04-01 2022-03-31 07178062 dpl-frs:Item8 2021-04-01 2022-03-31 07178062 dpl-frs:Item8 2021-03-31 07178062 dpl-frs:Item8 2022-03-31 07178062 dpl-frs:CostSales dpl-frs:Item8 2021-04-01 2022-03-31 07178062 dpl-frs:CostSales dpl-frs:Item8 2021-03-31 07178062 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 07178062 dpl-frs:DistributionCosts dpl-frs:Item8 2021-04-01 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07178062 dpl-frs:Item11 2021-03-31 07178062 dpl-frs:Item11 2022-03-31 07178062 dpl-frs:CostSales dpl-frs:Item11 2021-04-01 2022-03-31 07178062 dpl-frs:CostSales dpl-frs:Item11 2021-03-31 07178062 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 07178062 dpl-frs:DistributionCosts dpl-frs:Item11 2021-04-01 2022-03-31 07178062 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-04-01 2022-03-31 07178062 dpl-frs:Item12 2021-04-01 2022-03-31 07178062 dpl-frs:Item12 2021-03-31 07178062 dpl-frs:Item12 2022-03-31 07178062 dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 07178062 dpl-frs:CostSales dpl-frs:Item12 2021-03-31 07178062 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 07178062 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 07178062 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 07178062 1 2021-04-01 2022-03-31 07178062 frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 07178062
P S Z Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07178062
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,322 2,732
2,322 2,732
CURRENT ASSETS
Debtors 5 419 19
Cash at bank and in hand 140 245
559 264
Creditors: Amounts Falling Due Within One Year 6 (4,974 ) (1,672 )
NET CURRENT ASSETS (LIABILITIES) (4,415 ) (1,408 )
TOTAL ASSETS LESS CURRENT LIABILITIES (2,093 ) 1,324
PROVISIONS FOR LIABILITIES
Deferred Taxation (119 ) (519 )
NET (LIABILITIES)/ASSETS (2,212 ) 805
CAPITAL AND RESERVES
Called up share capital 2 2
Profit and Loss Account (2,214 ) 803
SHAREHOLDERS' FUNDS (2,212) 805
Page 1
Page 2
For the year ending 31 March 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 directors acknowledge their 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 P C Szuszko
Director
28/11/2023
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
P S Z Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07178062 . The registered office is Office 1 Embsay Mill, Embsay, Skipton, North Yorkshire, BD23 6QF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in compliance with the provisions of 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 are prepared under the historical cost basis.
The financial statements are prepared in sterling, which is the functional currency of the entity


2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable for services rendered,
net of discounts and Value Added Tax.
Turnover is invoiced and recognised on completion of the work undertaken.

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:
Fixtures & Fittings 15% reducing balance
2.4. Financial Instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transactions price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.

2.5. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

2.6. Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs.
The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.


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2.7. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period is arises.


3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 April 2022 7,523
As at 31 March 2023 7,523
Depreciation
As at 1 April 2022 4,791
Provided during the period 410
As at 31 March 2023 5,201
Net Book Value
As at 31 March 2023 2,322
As at 1 April 2022 2,732
5. Debtors
2023 2022
£ £
Due within one year
Corporation tax recoverable 307 -
VAT 112 19
419 19
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax - 307
Accruals and deferred income 1,049 1,117
Directors' loan accounts 3,925 248
4,974 1,672
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7. Related Party Transactions
During the year, the following dividends were paid to the directors:
Mr P C Szuszko - £nil (2022 - £2,000)
Mrs J J Szuszko - £nil (2022 - £9,000)
Included in creditors: amounts falling due within one year, is a directors loan account balance of £3,925 (2022 - £248) owing to Mr P C Szuszko & Mrs J J Szuszko.
The balance is interest free and repayable on demand.
8. Ultimate Controlling Party
The company is under the control of Mr P C Szuszko and Mrs J J Szuszko, who are interested in 100% of the company's issued share capital.
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