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Registered Number: 14834838


 

 

 

PRABMEHAR LTD


Abridged Accounts
 


Period of accounts

Start date: 28 April 2023

End date: 30 April 2024
Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 April 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Jaswal and Co Limited
30 April 2024



....................................................
Jaswal and Co Limited
121 Beavers Lane

Hounslow
TW4 6HF
24 July 2024
1
 
 
Notes
 
2024
£
Fixed assets    
Intangible fixed assets 3 70,000 
Tangible fixed assets 4 36,643 
106,643 
Current assets    
Stocks 49,000 
Debtors (59,073)
Cash at bank and in hand 11,954 
1,881 
Creditors: amount falling due within one year (598)
Net current assets 1,283 
 
Total assets less current liabilities 107,926 
Creditors: amount falling due after more than one year (103,167)
Net assets 4,759 
 

Capital and reserves
   
Profit and loss account 4,759 
Shareholders' funds 4,759 
 


For the period ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 24 July 2024 and were signed by:


-------------------------------
Pritpal Singh Chopra
Director
2
General Information
PRABMEHAR LTD is a private company, limited by shares, registered in , registration number 14834838, registration address 121 Beavers Lane, Hounslow, England, TW4 6HF.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 5 Straight Line
Fixtures and Fittings 5 Straight Line
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the period was 2.
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 28 April 2023  
Additions 70,000    70,000 
Disposals  
At 30 April 2024 70,000    70,000 
Amortisation
At 28 April 2023  
Charge for period  
On disposals  
At 30 April 2024  
Net book values
At 30 April 2024 70,000    70,000 
At 27 April 2023  


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Total
  £   £   £
At 28 April 2023    
Additions 21,179    20,810    41,989 
Disposals    
At 30 April 2024 21,179    20,810    41,989 
Depreciation
At 28 April 2023    
Charge for period 2,758    2,588    5,346 
On disposals    
At 30 April 2024 2,758    2,588    5,346 
Net book values
Closing balance as at 30 April 2024 18,421    18,222    36,643 
Opening balance as at 28 April 2023    


5.

Share Capital

Allotted, called up and fully paid
2024
£
0 Class A share of £1.00 each

3