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Company Registration No. 13309687 (England and Wales)
Plant Material Limited Unaudited accounts for the year ended 30 April 2023
Plant Material Limited Unaudited accounts Contents
Page
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Plant Material Limited Company Information for the year ended 30 April 2023
Directors
Patrick Baptista Pinto Matthew Millar
Company Number
13309687 (England and Wales)
Registered Office
189c Mauldeth Road Manchester M19 1BA
Accountants
Enso Accountants Ltd
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Plant Material Limited Statement of financial position as at 30 April 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
16,558 
11,753 
Tangible assets
147,169 
18,451 
163,727 
30,204 
Current assets
Debtors
11,416 
6,754 
Cash at bank and in hand
3,015,591 
367,207 
3,027,007 
373,961 
Creditors: amounts falling due within one year
(60,372)
(8,539)
Net current assets
2,966,635 
365,422 
Net assets
3,130,362 
395,626 
Capital and reserves
Called up share capital
2 
2 
Share premium
4,024,945 
724,902 
Profit and loss account
(894,585)
(329,278)
Shareholders' funds
3,130,362 
395,626 
For the year ending 30 April 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 9 January 2024 and were signed on its behalf by
Matthew Millar Director Company Registration No. 13309687
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Plant Material Limited Notes to the Accounts for the year ended 30 April 2023
1
Statutory information
Plant Material Limited is a private company, limited by shares, registered in England and Wales, registration number 13309687. The registered office is 189c Mauldeth Road, Manchester, M19 1BA.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
5 Year Straight Line
Computer equipment
5 Year Straight Line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 May 2022
12,158 
Additions
8,945 
At 30 April 2023
21,103 
Amortisation
At 1 May 2022
405 
Charge for the year
4,140 
At 30 April 2023
4,545 
Net book value
At 30 April 2023
16,558 
At 30 April 2022
11,753 
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Plant Material Limited Notes to the Accounts for the year ended 30 April 2023
5
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 May 2022
19,663 
404 
20,067 
Additions
134,647 
- 
134,647 
At 30 April 2023
154,310 
404 
154,714 
Depreciation
At 1 May 2022
1,535 
81 
1,616 
Charge for the year
5,848 
81 
5,929 
At 30 April 2023
7,383 
162 
7,545 
Net book value
At 30 April 2023
146,927 
242 
147,169 
At 30 April 2022
18,128 
323 
18,451 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
8,847 
5,446 
Accrued income and prepayments
2,567 
1,306 
Other debtors
2 
2 
11,416 
6,754 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
6,904 
337 
Taxes and social security
53,468 
4,893 
Accruals
- 
3,309 
60,372 
8,539 
8
Average number of employees
During the year the average number of employees was 6 (2022: 4).
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