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Registered number: 04949601
Puri-Evans Productions Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
James Khan
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—5
Page 1
Balance Sheet
Registered number: 04949601
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 93,779 103,918
93,779 103,918
CURRENT ASSETS
Cash at bank and in hand 9,108 12,309
9,108 12,309
Creditors: Amounts Falling Due Within One Year 5 (18,168 ) (9,090 )
NET CURRENT ASSETS (LIABILITIES) (9,060 ) 3,219
TOTAL ASSETS LESS CURRENT LIABILITIES 84,719 107,137
Creditors: Amounts Falling Due After More Than One Year 6 (24,426 ) (45,709 )
NET ASSETS 60,293 61,428
CAPITAL AND RESERVES
Called up share capital 7 101 101
Profit and Loss Account 60,192 61,327
SHAREHOLDERS' FUNDS 60,293 61,428
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
Ms Rekha Puri
Director
31/07/2024
The notes on pages 4 to 5 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 April 2022 101 53,783 53,884
Profit for the year and total comprehensive income - 38,044 38,044
Dividends paid - (30,500) (30,500)
As at 31 March 2023 and 1 April 2023 101 61,327 61,428
Profit for the year and total comprehensive income - 36,865 36,865
Dividends paid - (38,000) (38,000)
As at 31 March 2024 101 60,192 60,293
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Puri-Evans Productions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04949601 . The registered office is 5 Bishops Road, Cardiff, South Glamorgan, CF14 1LT.
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.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:
Motor Vehicles 25% reducing balance
Computer Equipment 25% reducing balance
2.4. Taxation
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: 2 (2023: 2)
2 2
4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 April 2023 121,659 73,135 194,794
Additions - 2,658 2,658
As at 31 March 2024 121,659 75,793 197,452
Depreciation
As at 1 April 2023 36,311 54,565 90,876
Provided during the period 7,608 5,189 12,797
As at 31 March 2024 43,919 59,754 103,673
Net Book Value
As at 31 March 2024 77,740 16,039 93,779
As at 1 April 2023 85,348 18,570 103,918
Page 4
Page 5
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 5,238 5,238
Other creditors 348 348
Taxation and social security 12,582 3,504
18,168 9,090
6. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 6,548 11,786
Other creditors 17,878 33,923
24,426 45,709
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 101 101
Page 5