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Registered number: 03541187
PAS Design Services Limited
Financial Statements
For The Year Ended 31 March 2024
Leathley & Co - Poynton Office
Park Lane Business Centre
78 Park Lane
Poynton
Cheshire
SK12 1RE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 03541187
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,350 2,445
2,350 2,445
CURRENT ASSETS
Debtors 5 3,728 9,183
Cash at bank and in hand 26,942 11,395
30,670 20,578
Creditors: Amounts Falling Due Within One Year 6 (11,441 ) (11,863 )
NET CURRENT ASSETS (LIABILITIES) 19,229 8,715
TOTAL ASSETS LESS CURRENT LIABILITIES 21,579 11,160
NET ASSETS 21,579 11,160
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 21,577 11,158
SHAREHOLDERS' FUNDS 21,579 11,160
Page 1
Page 2
For the year ending 31 March 2024 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 her 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
Mrs Pamela Sharp
Director
15/04/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
PAS Design Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03541187 . The registered office is 163 Woodsmoor Lane, Stockport, Cheshire, SK3 8TH.
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 rendering of services.
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 25% reducing balance basis
Fixtures & Fittings 15% reducing balance basis
Computer Equipment Reducing balance 25%
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 year 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.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2023 4,827 12,144 16,971
Additions 560 - 560
As at 31 March 2024 5,387 12,144 17,531
Depreciation
As at 1 April 2023 4,421 10,105 14,526
Provided during the period 145 510 655
As at 31 March 2024 4,566 10,615 15,181
Net Book Value
As at 31 March 2024 821 1,529 2,350
As at 1 April 2023 406 2,039 2,445
Page 3
Page 4
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 3,728 9,183
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 403 -
Corporation tax 2,748 3,300
Other taxes and social security 271 407
VAT 2,296 2,143
Director's loan account 5,723 6,013
11,441 11,863
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
Page 4