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Registered number: 07373861
PJIB Ltd
Unaudited Financial Statements
For The Year Ended 26 September 2023
Finsbury Robinson Ltd
237 Westcombe Hill
London
SE3 7DW
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Accountant's Report
In order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
You have acknowledged on the balance sheet as at year ended 26 September 2023 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
23rd September 2024
Finsbury Robinson Ltd
237 Westcombe Hill
London
SE3 7DW
Page 1
Page 2
Balance Sheet
Registered number: 07373861
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 620 827
620 827
CURRENT ASSETS
Stocks 5 62,000 63,700
Debtors 3,163 2
Cash at bank and in hand 22 42
65,185 63,744
Creditors: Amounts Falling Due Within One Year (52,247 ) (32,135 )
NET CURRENT ASSETS (LIABILITIES) 12,938 31,609
TOTAL ASSETS LESS CURRENT LIABILITIES 13,558 32,436
Creditors: Amounts Falling Due After More Than One Year (22,535 ) (32,224 )
NET (LIABILITIES)/ASSETS (8,977 ) 212
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account (9,077 ) 112
SHAREHOLDERS' FUNDS (8,977) 212
Page 2
Page 3
For the year ending 26 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 directors acknowledge their 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
Mr P J Irvine
Director
23rd September 2024
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
PJIB Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07373861 . The registered office is 3 Pinelands Close, St. Johns Park, Blackheath, London, SE3 7TF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
Computer Equipment 25% on reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. 
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
Tax is recognised in the profit and loss account 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
Page 4
Page 5
4. Tangible Assets
Computer Equipment
£
Cost
As at 28 September 2022 5,767
As at 26 September 2023 5,767
Depreciation
As at 28 September 2022 4,940
Provided during the period 207
As at 26 September 2023 5,147
Net Book Value
As at 26 September 2023 620
As at 28 September 2022 827
5. Stocks
2023 2022
£ £
Stock 62,000 63,700
6. Share Capital
2023 2022
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
Page 5