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REGISTERED NUMBER: 03453383 (England and Wales)















PRIMA PASS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 APRIL 2024 TO 30 JUNE 2024






PRIMA PASS LIMITED (REGISTERED NUMBER: 03453383)

CONTENTS OF THE FINANCIAL STATEMENTS
for the period 1 April 2024 to 30 June 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


PRIMA PASS LIMITED

COMPANY INFORMATION
for the period 1 April 2024 to 30 June 2024







DIRECTOR: Mrs V T DuPont





SECRETARY: Mrs V T DuPont





REGISTERED OFFICE: 16 Scott Hill
Clayton West
Huddersfield
West Yorkshire
HD8 9PE





REGISTERED NUMBER: 03453383 (England and Wales)





ACCOUNTANTS: SMH Sheards
Chartered Accountants
Vernon House
40 New North Road
Huddersfield
West Yorkshire
HD1 5LS

PRIMA PASS LIMITED (REGISTERED NUMBER: 03453383)

BALANCE SHEET
30 June 2024

2024 2024
Notes £    £   
FIXED ASSETS
Tangible assets 4 - 1,064

CURRENT ASSETS
Debtors 5 - 13,779
Cash at bank 2,779 14,137
2,779 27,916
CREDITORS
Amounts falling due within one year 6 (4,636 ) (27,755 )
NET CURRENT (LIABILITIES)/ASSETS (1,857 ) 161
TOTAL ASSETS LESS CURRENT
LIABILITIES

(1,857

)

1,225

PROVISIONS FOR LIABILITIES 7 - (202 )
NET (LIABILITIES)/ASSETS (1,857 ) 1,023

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (1,957 ) 923
SHAREHOLDERS' FUNDS (1,857 ) 1,023

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2024 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.

PRIMA PASS LIMITED (REGISTERED NUMBER: 03453383)

BALANCE SHEET - continued
30 June 2024


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 17 September 2024 and were signed by:





Mrs V T DuPont - Director


PRIMA PASS LIMITED (REGISTERED NUMBER: 03453383)

NOTES TO THE FINANCIAL STATEMENTS
for the period 1 April 2024 to 30 June 2024


1. STATUTORY INFORMATION

Prima Pass Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 represents net invoiced sales of services, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on cost
Fixtures and fittings - 10% on cost
Computer equipment - 25% on cost

Financial instruments
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs.

Financial liabilities are classified depending on the substance of the contractual arrangements entered into.

Basic financial liabilities, including other creditors and accruals, are initially recognised at transaction price.

Financial assets and liabilities are derecognised when the company's contractual obligations are settled, cancelled or they expire.

Taxation
Taxation for the period 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.


PRIMA PASS LIMITED (REGISTERED NUMBER: 03453383)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the period 1 April 2024 to 30 June 2024


2. ACCOUNTING POLICIES - continued
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 period 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.

Operating leasing commitments
Rentals paid under operating leases are charged to the profit and loss account as incurred.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2024 - 1 ).

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2024 8,585
Disposals (8,585 )
At 30 June 2024 -
DEPRECIATION
At 1 April 2024 7,521
Eliminated on disposal (7,521 )
At 30 June 2024 -
NET BOOK VALUE
At 30 June 2024 -
At 31 March 2024 1,064

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2024
£    £   
Trade debtors - 10,438
Other debtors - 3,341
- 13,779

PRIMA PASS LIMITED (REGISTERED NUMBER: 03453383)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the period 1 April 2024 to 30 June 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2024
£    £   
Taxation and social security 3,450 10,097
Other creditors 1,186 17,658
4,636 27,755

7. PROVISIONS FOR LIABILITIES
2024 2024
£    £   
Deferred tax - 202

Deferred
tax
£   
Balance at 1 April 2024 202
Provided during period (202 )
Profit & loss account
Balance at 30 June 2024 -

8. RELATED PARTY DISCLOSURES

Loans owing to the directors on an interest free basis of £36 (31.03.24 - £17,058) were outstanding at the year end, the amounts are repayable on demand.