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Company Registration No. 04910926 (England and Wales)
P & Q (UK) LIMITED Unaudited accounts for the year ended 30 September 2023
P & Q (UK) LIMITED Unaudited accounts Contents
Page
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P & Q (UK) LIMITED Company Information for the year ended 30 September 2023
Director
Amy Patricia Ling Gray
Company Number
04910926 (England and Wales)
Registered Office
PENTON BUSINESS CENTRE UNIT 1, NO 8 CANTERBURY PLACE LONDON SE17 3AG
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P & Q (UK) LIMITED Statement of financial position as at 30 September 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
19,754 
25,392 
Current assets
Debtors
49,965 
103,061 
Cash at bank and in hand
61,399 
16,630 
111,364 
119,691 
Creditors: amounts falling due within one year
(390,255)
(176,272)
Net current liabilities
(278,891)
(56,581)
Total assets less current liabilities
(259,137)
(31,189)
Creditors: amounts falling due after more than one year
(607,599)
(973,162)
Net liabilities
(866,736)
(1,004,351)
Capital and reserves
Profit and loss account
(866,736)
(1,004,351)
Shareholders' funds
(866,736)
(1,004,351)
For the year ending 30 September 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 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 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 14 August 2024 and were signed on its behalf by
Amy Patricia Ling Gray Director Company Registration No. 04910926
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P & Q (UK) LIMITED Notes to the Accounts for the year ended 30 September 2023
1
Statutory information
P & Q (UK) LIMITED is a private company, limited by shares, registered in England and Wales, registration number 04910926. The registered office is PENTON BUSINESS CENTRE, UNIT 1, NO 8 CANTERBURY PLACE, LONDON, SE17 3AG.
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:
Fixtures & fittings
25% Reducing balance method
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 October 2022
39,746 
At 30 September 2023
39,746 
Depreciation
At 1 October 2022
14,354 
Charge for the year
5,638 
At 30 September 2023
19,992 
Net book value
At 30 September 2023
19,754 
At 30 September 2022
25,392 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
49,965 
103,061 
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P & Q (UK) LIMITED Notes to the Accounts for the year ended 30 September 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
291,501 
131,175 
Taxes and social security
98,754 
45,097 
390,255 
176,272 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Other creditors
607,599 
973,162 
8
Average number of employees
During the year the average number of employees was 24 (2022: 24).
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