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REGISTERED NUMBER: 07863689 (England and Wales)











Unaudited Financial Statements for the Year Ended 30 November 2023

for

Pazhouhesh Ltd

Pazhouhesh Ltd (Registered number: 07863689)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Pazhouhesh Ltd

Company Information
for the Year Ended 30 November 2023







DIRECTOR: Mrs Mansoureh Samandi





REGISTERED OFFICE: ASM House
103A Keymer Road
Hassocks
West Sussex
BN6 8QL





REGISTERED NUMBER: 07863689 (England and Wales)

Pazhouhesh Ltd (Registered number: 07863689)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 170,099 156,720

CURRENT ASSETS
Stocks 3,500 2,500
Debtors 5 29,600 46,771
Cash at bank and in hand 6,041 99,679
39,141 148,950
CREDITORS
Amounts falling due within one year 6 130,773 138,894
NET CURRENT (LIABILITIES)/ASSETS (91,632 ) 10,056
TOTAL ASSETS LESS CURRENT
LIABILITIES

78,467

166,776

CREDITORS
Amounts falling due after more than one year 7 26,764 36,586
NET ASSETS 51,703 130,190

CAPITAL AND RESERVES
Called up share capital 4 4
Retained earnings 8 51,699 130,186
SHAREHOLDERS' FUNDS 51,703 130,190

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Pazhouhesh Ltd (Registered number: 07863689)

Balance Sheet - continued
30 November 2023


The 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.

The financial statements were approved by the director and authorised for issue on 29 August 2024 and were signed by:





Mrs Mansoureh Samandi - Director


Pazhouhesh Ltd (Registered number: 07863689)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

Pazhouhesh Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2022 - 11 ) .

Pazhouhesh Ltd (Registered number: 07863689)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 December 2022 145,000 31,802 176,802
Additions - 21,745 21,745
At 30 November 2023 145,000 53,547 198,547
DEPRECIATION
At 1 December 2022 - 20,082 20,082
Charge for year - 8,366 8,366
At 30 November 2023 - 28,448 28,448
NET BOOK VALUE
At 30 November 2023 145,000 25,099 170,099
At 30 November 2022 145,000 11,720 156,720

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors - 17,171
Other debtors 29,600 29,600
29,600 46,771

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Bank loans and overdrafts 1 1
Trade creditors 40,810 30,768
Taxation and social security 83,415 101,624
Other creditors 6,547 6,501
130,773 138,894

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.11.23 30.11.22
£    £   
Bank loans 26,764 36,586

Pazhouhesh Ltd (Registered number: 07863689)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

8. RESERVES
Retained
earnings
£   

At 1 December 2022 130,186
Profit for the year 34,013
Dividends (112,500 )
At 30 November 2023 51,699