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Registered number: 7445584
PRITESH INTERNATIONAL NUTS LIMITED
Unaudited Financial Statements
For The Year Ended 30 November 2023
Proaccounts UK
Unit M228, 89 Bickersteth Road
Tooting
LONDON
SW17 9SH
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 7445584
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,318 4,853
5,318 4,853
CURRENT ASSETS
Debtors 5 65,095 70,564
Investments 6 226,345 226,345
Cash at bank and in hand 1,015,770 904,044
1,307,210 1,200,953
Creditors: Amounts Falling Due Within One Year 7 (62,794 ) (64,173 )
NET CURRENT ASSETS (LIABILITIES) 1,244,416 1,136,780
TOTAL ASSETS LESS CURRENT LIABILITIES 1,249,734 1,141,633
Creditors: Amounts Falling Due After More Than One Year 8 (27,460 ) (37,290 )
NET ASSETS 1,222,274 1,104,343
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 1,222,174 1,104,243
SHAREHOLDERS' FUNDS 1,222,274 1,104,343
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For the year ending 30 November 2023 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
Mrs PRITI PATEL
Director
02/07/2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
PRITESH INTERNATIONAL NUTS LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 7445584 . The registered office is UNIT M228, TRIDENT BUSINESS CENTRE, 89 BICKERSTETH ROAD, LONDON, SW17 9SH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Fixtures & Fittings 20% reducing balance
Computer Equipment 20% reducing balance
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.6.
The company has created a trust whose beneficiaries will include employees of the Company and their dependents. Assets held under this trust will be controlled by trustees who will be acting independently and entirely at their own discretion.

Where assets are held in the trust and these are considered by the Company to be in respect of services already provided by employees to the Company, the Company will account for these as assets of the trust when payment is made to the trust. The value transferred will be changed in the Company's profit and loss account for the year to which it relates.


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3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 1 1
Sales, marketing and distribution 1 1
2 2
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 December 2022 4,786 9,025 13,811
Additions 712 1,083 1,795
As at 30 November 2023 5,498 10,108 15,606
Depreciation
As at 1 December 2022 3,420 5,538 8,958
Provided during the period 416 914 1,330
As at 30 November 2023 3,836 6,452 10,288
Net Book Value
As at 30 November 2023 1,662 3,656 5,318
As at 1 December 2022 1,366 3,487 4,853
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 63,854 69,325
Prepayments and accrued income 400 400
Other debtors 841 839
65,095 70,564
6. Current Asset Investments
2023 2022
£ £
Unlisted investments 226,345 226,345
226,345 226,345
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 62,336 63,572
Other creditors 458 601
62,794 64,173
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8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 27,460 37,290
27,460 37,290
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
Dividends paid to directors
11. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 91,096 94,096
91,096 94,096
12. Post Balance Sheet Events
Since the year end, the company fulfilled its obligation to make rewards to assist in the incentivisation and motivation of employees.
13. Ultimate Controlling Party
The company's ultimate controlling party is the director by virtue of his ownership of 100% of the issued share capital in the company.
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