2022-11-072023-11-302023-11-30false14465949Pappu Dosa 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Pappu Dosa Limited

Registered Number
14465949
(England and Wales)

Unaudited Financial Statements for the Period ended
30 November 2023

Pappu Dosa Limited
Company Information
for the period from 7 November 2022 to 30 November 2023

Directors

Timothy Robert Darling Rushworth
Maya Lily Acorn Wakefield Evans

Registered Address

25 The Parade
Patchway
Bristol
BS34 5LP

Registered Number

14465949 (England and Wales)
Pappu Dosa Limited
Statement of Financial Position
30 November 2023

Notes

2023

£

£

Fixed assets
Tangible assets377,529
77,529
Current assets
Stocks42,100
Debtors12,750
Cash at bank and on hand2,496
17,346
Creditors amounts falling due within one year(69,081)
Net current assets (liabilities)(51,735)
Total assets less current liabilities25,794
Net assets25,794
Capital and reserves
Called up share capital2
Profit and loss account25,792
Shareholders' funds25,794
The financial statements were approved and authorised for issue by the Board of Directors on 31 August 2024, and are signed on its behalf by:
Maya Lily Acorn Wakefield Evans
Director
Timothy Robert Darling Rushworth
Director

Registered Company No. 14465949
Pappu Dosa Limited
Notes to the Financial Statements
for the period ended 30 November 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
Note to the Accounts: Transfer of a Going Concern (TOGC) On 07th Nov 2022, the business previously operated as a sole trader under the name Pappu Dosa was incorporated as Pappu Dosa Limited. This transfer qualifies as a Transfer of a Going Concern (TOGC) under UK VAT law as per HMRC guidelines. All assets, liabilities, and business operations were transferred to the newly formed company as a going concern. In line with HMRC regulations, no VAT was charged on this transfer. This transaction meets all necessary criteria for TOGC, including: The business was transferred as a whole. The new company is registered for VAT and intends to carry on the same kind of business. There was no significant break in the trading activities. This transfer has been duly notified to HMRC, and all relevant records have been updated to reflect the change in business structure.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery25
Fixtures and fittings33
Vehicles25
Office Equipment33
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

2023
Average number of employees during the year8
3.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
Additions59,5723,00032,2571,98196,810
At 30 November 2359,5723,00032,2571,98196,810
Depreciation and impairment
Charge for year9,2041,1228,32662819,280
Other adjustments1---1
At 30 November 239,2051,1228,32662819,281
Net book value
At 30 November 2350,3671,87823,9311,35377,529
At 06 November 22-----
4.Stocks
Stock of Raw material is estimated based on the quantity and daily consumptions.

2023

£
Other stocks2,100
Total2,100