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Company Registration No. 13686660 (England and Wales)
PEKOE LTD Unaudited accounts for the year ended 31 October 2023
PEKOE LTD Unaudited accounts Contents
Page
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PEKOE LTD Company Information for the year ended 31 October 2023
Director
Mr Tak Chun Lee
Company Number
13686660 (England and Wales)
Registered Office
209 SAMUEL STREET LONDON SE18 5LE UNITED KINGDOM
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PEKOE LTD Statement of financial position as at 31 October 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
18,000 
24,000 
Tangible assets
42,711 
56,910 
60,711 
80,910 
Current assets
Inventories
15,351 
24,159 
Debtors
28,960 
44,610 
Cash at bank and in hand
32,036 
100 
76,347 
68,869 
Creditors: amounts falling due within one year
(162,593)
(178,482)
Net current liabilities
(86,246)
(109,613)
Net liabilities
(25,535)
(28,703)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(25,635)
(28,803)
Shareholders' funds
(25,535)
(28,703)
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 members have 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 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 and authorised for issue on 23 July 2024 and were signed on its behalf by
Mr Tak Chun Lee Director Company Registration No. 13686660
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PEKOE LTD Notes to the Accounts for the year ended 31 October 2023
1
Statutory information
PEKOE LTD is a private company, limited by shares, registered in England and Wales, registration number 13686660. The registered office is 209 SAMUEL STREET, LONDON, SE18 5LE, UNITED KINGDOM.
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:
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 November 2022
30,000 
At 31 October 2023
30,000 
Amortisation
At 1 November 2022
6,000 
Charge for the year
6,000 
At 31 October 2023
12,000 
Net book value
At 31 October 2023
18,000 
At 31 October 2022
24,000 
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PEKOE LTD Notes to the Accounts for the year ended 31 October 2023
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 November 2022
710 
70,427 
71,137 
At 31 October 2023
710 
70,427 
71,137 
Depreciation
At 1 November 2022
142 
14,085 
14,227 
Charge for the year
114 
14,085 
14,199 
At 31 October 2023
256 
28,170 
28,426 
Net book value
At 31 October 2023
454 
42,257 
42,711 
At 31 October 2022
568 
56,342 
56,910 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
5,368 
26,175 
Trade debtors
5,157 
- 
Accrued income and prepayments
18,435 
18,435 
28,960 
44,610 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
10,519 
- 
Other creditors
1,439 
- 
Loans from directors
150,635 
178,482 
162,593 
178,482 
8
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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