smallAccCompHo_0921.xslt
Company Registration No. 13396310 (England and Wales)
PNI DIY Ltd
Financial Statements
for the Period from 01 August 2022 to 31 July 2023

PNI DIY Ltd

Financial Statements for the period ending 31 July 2023

PNI DIY Ltd

Financial Statements for the period ending 31 July 2023

Notes to the Accounts

1. Statutory Information
PNI DIY Ltd is a private company, limited by shares, registered in England and Wales, registration number 13396310.
2. Accounting Policies
Basis of preparing the Financial Statements
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities.
Presentation Currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and valueadded taxes.Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover isreduced forestimated customer returns, rebates, and other similar allowances.

PNI DIY Ltd

Financial Statements for the period ending 31 July 2023

Notes to the Accounts

Stock
Stocks and work in progress are valued at the lower cost and net realizable value after making due allowanceforobsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed andvariableoverheads. Work-in-progress is reflected in the accounts on a contract-by-contract basis by recording turnoverand relatedcosts as contract activity progresses.

PNI DIY Ltd

Financial Statements for the period ending 31 July 2023

Notes to the Accounts

3. Employees
Average number of employees, including directors, during the year was as follows:
2023 0
2022 0
4. Principal Activity
The sale of merchandise and ice cream related products

PNI DIY Ltd

Financial Statements for the period ending 31 July 2023

Notes to the Accounts

5. Fixed Assets
Fixtures and Fittings Total
Cost or valuation £ £
At 01/08/2022 4,300 4,300
Additions - -
At 31/07/2023 4,300 4,300
Depreciation
At 01/08/2022 1,194 1,194
Charge for the year 1,433 1,433
At 31/07/2023 2,627 2,627
Net Book Value
At 31/07/2023 1,673 1,673
At 31/07/2022 3,106 3,106