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COMPANY REGISTRATION NUMBER: 12400326
Pear Tree Developments (Saughall) Ltd
Filleted Unaudited Financial Statements
31 January 2023
Pear Tree Developments (Saughall) Ltd
Statement of Financial Position
31 January 2023
2023
2022
(restated)
Note
£
£
Current assets
Stocks
373,960
55,000
Debtors
4
92,537
53,198
Cash at bank and in hand
242
12,753
---------
---------
466,739
120,951
Creditors: amounts falling due within one year
5
473,501
64,262
---------
---------
Net current (liabilities)/assets
( 6,762)
56,689
-------
--------
Total assets less current liabilities
( 6,762)
56,689
Creditors: amounts falling due after more than one year
6
160,746
-------
---------
Net liabilities
( 6,762)
( 104,057)
-------
---------
Capital and reserves
Called up share capital
100
100
Profit and loss account
( 6,862)
( 104,157)
-------
---------
Shareholders deficit
( 6,762)
( 104,057)
-------
---------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 January 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
Pear Tree Developments (Saughall) Ltd
Statement of Financial Position (continued)
31 January 2023
These financial statements were approved by the board of directors and authorised for issue on 12 August 2024 , and are signed on behalf of the board by:
Mrs L Thompson
Director
Company registration number: 12400326
Pear Tree Developments (Saughall) Ltd
Notes to the Financial Statements
Year ended 31 January 2023
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Sterling House, Mandarin Court, Centre Park, Warrington, WA1 1GG.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The company is insolvent, however the directors have given assurances that they will continue to support the business. As a result of this the going concern basis of preparing accounts is considered appropriate.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Financial instruments
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
Creditors
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
4. Debtors
2023
2022
(restated)
£
£
Other debtors
92,537
53,198
--------
--------
5. Creditors: amounts falling due within one year
2023
2022
(restated)
£
£
Trade creditors
459,972
Corporation tax
10,519
9,915
Other creditors
3,010
54,347
---------
--------
473,501
64,262
---------
--------
6. Creditors: amounts falling due after more than one year
2023
2022
(restated)
£
£
Bank loans and overdrafts
160,746
----
---------
7. Directors' advances, credits and guarantees
During the year the directors entered into the following advances and credits with the company:
2023
Balance brought forward
Advances/ (credits) to the directors
Balance outstanding
£
£
£
Mrs L Thompson
7,627
894
8,521
Mr M Thompson
7,628
893
8,521
Mr D Wolfe
( 71,847)
71,847
Mr S Wolfe
15,255
( 15,255)
--------
--------
--------
( 41,337)
58,379
17,042
--------
--------
--------
2022
Balance brought forward
Advances/ (credits) to the directors
Balance outstanding
£
£
£
Mrs L Thompson
7,627
7,627
Mr M Thompson
7,628
7,628
Mr D Wolfe
( 71,847)
( 71,847)
Mr S Wolfe
15,255
15,255
--------
--------
--------
( 71,847)
30,510
( 41,337)
--------
--------
--------