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frs-core:ListedExchangeTraded 2022-10-31 06410825 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 06410825 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-10-31 06410825 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 06410825 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 06410825 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 06410825 frs-core:UnlistedNon-exchangeTraded 2022-10-31 06410825 frs-core:UnlistedNon-exchangeTraded 2021-10-31 06410825 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-10-31 06410825 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 06410825 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 06410825 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 06410825 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 06410825 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 06410825 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 06410825 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-10-31 06410825 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 06410825 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 06410825 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 06410825 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 06410825 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 06410825 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-10-31 06410825 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 06410825 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 06410825 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 06410825 dpl-frs:CostSales 2021-11-01 2022-10-31 06410825 dpl-frs:CostSales 2021-10-31 06410825 dpl-frs:CostSales 2022-10-31 06410825 dpl-frs:DistributionCosts 2021-11-01 2022-10-31 06410825 dpl-frs:AdministrativeExpenses 2021-11-01 2022-10-31 06410825 frs-bus:Director1 2021-11-01 2022-10-31 06410825 frs-bus:Director1 2021-10-31 06410825 frs-bus:Director1 2022-10-31 06410825 1 2021-11-01 2022-10-31 06410825 frs-core:CurrentFinancialInstruments 1 2022-10-31 06410825 frs-core:Non-currentFinancialInstruments 1 2022-10-31 06410825 2 2021-11-01 2022-10-31 06410825 frs-core:CurrentFinancialInstruments 2 2022-10-31 06410825 frs-core:Non-currentFinancialInstruments 2 2022-10-31 06410825 3 2021-11-01 2022-10-31 06410825 frs-core:CurrentFinancialInstruments 3 2022-10-31 06410825 frs-core:Non-currentFinancialInstruments 3 2022-10-31 06410825 4 2021-11-01 2022-10-31 06410825 frs-core:CurrentFinancialInstruments 4 2022-10-31 06410825 frs-core:Non-currentFinancialInstruments 4 2022-10-31 06410825 5 2021-11-01 2022-10-31 06410825 frs-core:CurrentFinancialInstruments 5 2022-10-31 06410825 frs-core:Non-currentFinancialInstruments 5 2022-10-31 06410825 6 2021-11-01 2022-10-31 06410825 frs-core:CurrentFinancialInstruments 6 2022-10-31 06410825 frs-core:Non-currentFinancialInstruments 6 2022-10-31 06410825 7 2021-11-01 2022-10-31 06410825 frs-core:CurrentFinancialInstruments 7 2022-10-31 06410825 frs-core:Non-currentFinancialInstruments 7 2022-10-31 06410825 8 2021-11-01 2022-10-31 06410825 frs-core:CurrentFinancialInstruments 8 2022-10-31 06410825 frs-core:Non-currentFinancialInstruments 8 2022-10-31 06410825 9 2021-11-01 2022-10-31 06410825 frs-core:CurrentFinancialInstruments 9 2022-10-31 06410825 frs-core:Non-currentFinancialInstruments 9 2022-10-31 06410825 10 2021-11-01 2022-10-31 06410825 frs-core:CurrentFinancialInstruments 10 2022-10-31 06410825 frs-core:Non-currentFinancialInstruments 10 2022-10-31 06410825 11 2021-11-01 2022-10-31 06410825 frs-core:CurrentFinancialInstruments 11 2022-10-31 06410825 frs-core:Non-currentFinancialInstruments 11 2022-10-31 06410825 12 2021-11-01 2022-10-31 06410825 frs-core:CurrentFinancialInstruments 12 2022-10-31 06410825 frs-core:Non-currentFinancialInstruments 12 2022-10-31 06410825 13 2021-11-01 2022-10-31 06410825 frs-core:CurrentFinancialInstruments 13 2022-10-31 06410825 frs-core:Non-currentFinancialInstruments 13 2022-10-31 06410825 14 2021-11-01 2022-10-31 06410825 frs-core:CurrentFinancialInstruments 14 2022-10-31 06410825 frs-core:Non-currentFinancialInstruments 14 2022-10-31 06410825 15 2021-11-01 2022-10-31 06410825 frs-core:CurrentFinancialInstruments 15 2022-10-31 06410825 frs-core:Non-currentFinancialInstruments 15 2022-10-31 06410825 16 2021-11-01 2022-10-31 06410825 frs-core:CurrentFinancialInstruments 16 2022-10-31 06410825 frs-core:Non-currentFinancialInstruments 16 2022-10-31 06410825 17 2021-11-01 2022-10-31 06410825 frs-core:CurrentFinancialInstruments 17 2022-10-31 06410825 frs-core:Non-currentFinancialInstruments 17 2022-10-31 06410825 18 2021-11-01 2022-10-31 06410825 frs-core:CurrentFinancialInstruments 18 2022-10-31 06410825 frs-core:Non-currentFinancialInstruments 18 2022-10-31 06410825 19 2021-11-01 2022-10-31 06410825 frs-core:CurrentFinancialInstruments 19 2022-10-31 06410825 frs-core:Non-currentFinancialInstruments 19 2022-10-31 06410825 20 2021-11-01 2022-10-31 06410825 frs-core:CurrentFinancialInstruments 20 2022-10-31 06410825 frs-core:Non-currentFinancialInstruments 20 2022-10-31 06410825 dpl-frs:Item1 2021-11-01 2022-10-31 06410825 dpl-frs:Item1 2021-10-31 06410825 dpl-frs:Item1 2022-10-31 06410825 dpl-frs:CostSales dpl-frs:Item1 2021-11-01 2022-10-31 06410825 dpl-frs:CostSales dpl-frs:Item1 2021-10-31 06410825 dpl-frs:CostSales dpl-frs:Item1 2022-10-31 06410825 dpl-frs:DistributionCosts dpl-frs:Item1 2021-11-01 2022-10-31 06410825 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-11-01 2022-10-31 06410825 dpl-frs:Item2 2021-11-01 2022-10-31 06410825 dpl-frs:Item2 2021-10-31 06410825 dpl-frs:Item2 2022-10-31 06410825 dpl-frs:CostSales dpl-frs:Item2 2021-11-01 2022-10-31 06410825 dpl-frs:CostSales dpl-frs:Item2 2021-10-31 06410825 dpl-frs:CostSales dpl-frs:Item2 2022-10-31 06410825 dpl-frs:DistributionCosts dpl-frs:Item2 2021-11-01 2022-10-31 06410825 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-11-01 2022-10-31 06410825 dpl-frs:Item3 2021-11-01 2022-10-31 06410825 dpl-frs:Item3 2021-10-31 06410825 dpl-frs:Item3 2022-10-31 06410825 dpl-frs:CostSales dpl-frs:Item3 2021-11-01 2022-10-31 06410825 dpl-frs:CostSales dpl-frs:Item3 2021-10-31 06410825 dpl-frs:CostSales dpl-frs:Item3 2022-10-31 06410825 dpl-frs:DistributionCosts dpl-frs:Item3 2021-11-01 2022-10-31 06410825 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-11-01 2022-10-31 06410825 dpl-frs:Item4 2021-11-01 2022-10-31 06410825 dpl-frs:Item4 2021-10-31 06410825 dpl-frs:Item4 2022-10-31 06410825 dpl-frs:CostSales dpl-frs:Item4 2021-11-01 2022-10-31 06410825 dpl-frs:CostSales dpl-frs:Item4 2021-10-31 06410825 dpl-frs:CostSales dpl-frs:Item4 2022-10-31 06410825 dpl-frs:DistributionCosts dpl-frs:Item4 2021-11-01 2022-10-31 06410825 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-11-01 2022-10-31 06410825 dpl-frs:Item5 2021-11-01 2022-10-31 06410825 dpl-frs:Item5 2021-10-31 06410825 dpl-frs:Item5 2022-10-31 06410825 dpl-frs:CostSales dpl-frs:Item5 2021-11-01 2022-10-31 06410825 dpl-frs:CostSales dpl-frs:Item5 2021-10-31 06410825 dpl-frs:CostSales dpl-frs:Item5 2022-10-31 06410825 dpl-frs:DistributionCosts dpl-frs:Item5 2021-11-01 2022-10-31 06410825 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-11-01 2022-10-31 06410825 dpl-frs:Item6 2021-11-01 2022-10-31 06410825 dpl-frs:Item6 2021-10-31 06410825 dpl-frs:Item6 2022-10-31 06410825 dpl-frs:CostSales dpl-frs:Item6 2021-11-01 2022-10-31 06410825 dpl-frs:CostSales dpl-frs:Item6 2021-10-31 06410825 dpl-frs:CostSales dpl-frs:Item6 2022-10-31 06410825 dpl-frs:DistributionCosts dpl-frs:Item6 2021-11-01 2022-10-31 06410825 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-11-01 2022-10-31 06410825 dpl-frs:Item7 2021-11-01 2022-10-31 06410825 dpl-frs:Item7 2021-10-31 06410825 dpl-frs:Item7 2022-10-31 06410825 dpl-frs:CostSales dpl-frs:Item7 2021-11-01 2022-10-31 06410825 dpl-frs:CostSales dpl-frs:Item7 2021-10-31 06410825 dpl-frs:CostSales dpl-frs:Item7 2022-10-31 06410825 dpl-frs:DistributionCosts dpl-frs:Item7 2021-11-01 2022-10-31 06410825 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-11-01 2022-10-31 06410825 dpl-frs:Item8 2021-11-01 2022-10-31 06410825 dpl-frs:Item8 2021-10-31 06410825 dpl-frs:Item8 2022-10-31 06410825 dpl-frs:CostSales dpl-frs:Item8 2021-11-01 2022-10-31 06410825 dpl-frs:CostSales dpl-frs:Item8 2021-10-31 06410825 dpl-frs:CostSales dpl-frs:Item8 2022-10-31 06410825 dpl-frs:DistributionCosts dpl-frs:Item8 2021-11-01 2022-10-31 06410825 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-11-01 2022-10-31 06410825 dpl-frs:Item9 2021-11-01 2022-10-31 06410825 dpl-frs:Item9 2021-10-31 06410825 dpl-frs:Item9 2022-10-31 06410825 dpl-frs:CostSales dpl-frs:Item9 2021-11-01 2022-10-31 06410825 dpl-frs:CostSales dpl-frs:Item9 2021-10-31 06410825 dpl-frs:CostSales dpl-frs:Item9 2022-10-31 06410825 dpl-frs:DistributionCosts dpl-frs:Item9 2021-11-01 2022-10-31 06410825 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-11-01 2022-10-31 06410825 dpl-frs:Item10 2021-11-01 2022-10-31 06410825 dpl-frs:Item10 2021-10-31 06410825 dpl-frs:Item10 2022-10-31 06410825 dpl-frs:CostSales dpl-frs:Item10 2021-11-01 2022-10-31 06410825 dpl-frs:CostSales dpl-frs:Item10 2021-10-31 06410825 dpl-frs:CostSales dpl-frs:Item10 2022-10-31 06410825 dpl-frs:DistributionCosts dpl-frs:Item10 2021-11-01 2022-10-31 06410825 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-11-01 2022-10-31 06410825 dpl-frs:Item11 2021-11-01 2022-10-31 06410825 dpl-frs:Item11 2021-10-31 06410825 dpl-frs:Item11 2022-10-31 06410825 dpl-frs:CostSales dpl-frs:Item11 2021-11-01 2022-10-31 06410825 dpl-frs:CostSales dpl-frs:Item11 2021-10-31 06410825 dpl-frs:CostSales dpl-frs:Item11 2022-10-31 06410825 dpl-frs:DistributionCosts dpl-frs:Item11 2021-11-01 2022-10-31 06410825 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-11-01 2022-10-31 06410825 dpl-frs:Item12 2021-11-01 2022-10-31 06410825 dpl-frs:Item12 2021-10-31 06410825 dpl-frs:Item12 2022-10-31 06410825 dpl-frs:CostSales dpl-frs:Item12 2021-11-01 2022-10-31 06410825 dpl-frs:CostSales dpl-frs:Item12 2021-10-31 06410825 dpl-frs:CostSales dpl-frs:Item12 2022-10-31 06410825 dpl-frs:DistributionCosts dpl-frs:Item12 2021-11-01 2022-10-31 06410825 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-11-01 2022-10-31 06410825 1 2021-11-01 2022-10-31 06410825 frs-countries:EnglandWales 2021-11-01 2022-10-31
Registered number: 06410825
PLT Services 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: 06410825
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 15,707 42,475
15,707 42,475
CURRENT ASSETS
Debtors 5 213,613 157,994
Cash at bank and in hand 198,426 77,847
412,039 235,841
Creditors: Amounts Falling Due Within One Year 6 (242,562 ) (189,654 )
NET CURRENT ASSETS (LIABILITIES) 169,477 46,187
TOTAL ASSETS LESS CURRENT LIABILITIES 185,184 88,662
PROVISIONS FOR LIABILITIES
Deferred Taxation (8,070 ) (8,070 )
NET ASSETS 177,114 80,592
CAPITAL AND RESERVES
Called up share capital 7 102 102
Profit and Loss Account 177,012 80,490
SHAREHOLDERS' FUNDS 177,114 80,592
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 John Pool
Director
13/03/2024
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
PLT Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06410825 . 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% WDV
Fixtures & Fittings 15% WDV
Computer Equipment 15% WDV
2.4. 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.
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: 26 (2022: 17)
26 17
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Page 4
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2022 120,577 1,000 448 122,025
Disposals (53,953 ) - - (53,953 )
As at 31 October 2023 66,624 1,000 448 68,072
Depreciation
As at 1 November 2022 78,345 913 292 79,550
Provided during the period 2,735 13 23 2,771
Disposals (29,956 ) - - (29,956 )
As at 31 October 2023 51,124 926 315 52,365
Net Book Value
As at 31 October 2023 15,500 74 133 15,707
As at 1 November 2022 42,232 87 156 42,475
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 188,424 133,936
Prepayments and accrued income 2,107 2,107
Other debtors 23,082 21,951
213,613 157,994
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 49,888 43,227
Corporation tax 47,760 40,373
Other taxes and social security 12,953 6,317
VAT 44,723 10,899
Other creditors 500 -
Director's loan account 86,738 88,838
242,562 189,654
Page 4
Page 5
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 102 102
8. Related Party Transactions
Included in Other Creditors is an amount owed to the company directors totalling £86,738 (2022 - £88,838), no interest is to be charged.
Included in Other Debtors is an amount owed from Computacare Services (Kent) Ltd totalling £22,981 (2022 - £21,331), for which Mr J Pool is a director. This loan is interest free and no repayment terms have been agreed. 
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