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Company Registration No. 07888370 (England and Wales)
PASA 44 LTD Unaudited accounts for the year ended 31 December 2023
PASA 44 LTD Unaudited accounts Contents
Page
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PASA 44 LTD Company Information for the year ended 31 December 2023
Director
Mr Ismail Kizilkaya
Company Number
07888370 (England and Wales)
Registered Office
107 HIGH STREET PECKHAM SE15 5RS
Accountants
KP & CO ACCOUNTANTS LTD 46A CHURCH STREET ENFIELD LONDON EN2 6AZ
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PASA 44 LTD Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
13,801 
9,598 
Current assets
Inventories
133,710 
146,710 
Cash at bank and in hand
(7,109)
(3,656)
126,601 
143,054 
Creditors: amounts falling due within one year
(338,455)
(312,897)
Net current liabilities
(211,854)
(169,843)
Net liabilities
(198,053)
(160,245)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(198,153)
(160,345)
Shareholders' funds
(198,053)
(160,245)
For the year ending 31 December 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 23 September 2024 and were signed on its behalf by
Mr Ismail Kizilkaya Director Company Registration No. 07888370
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PASA 44 LTD Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
PASA 44 LTD is a private company, limited by shares, registered in England and Wales, registration number 07888370. The registered office is 107 HIGH STREET, PECKHAM, SE15 5RS.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
Reducing Balance 20%
Motor vehicles
Reducing Balance 20%
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2023
3,773 
17,043 
20,816 
Additions
6,444 
- 
6,444 
At 31 December 2023
10,217 
17,043 
27,260 
Depreciation
At 1 January 2023
3,773 
7,445 
11,218 
Charge for the year
322 
1,919 
2,241 
At 31 December 2023
4,095 
9,364 
13,459 
Net book value
At 31 December 2023
6,122 
7,679 
13,801 
At 31 December 2022
- 
9,598 
9,598 
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PASA 44 LTD Notes to the Accounts for the year ended 31 December 2023
5
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
27,849 
37,576 
VAT
(4,358)
(554)
Trade creditors
84,638 
56,529 
Taxes and social security
(650)
- 
Other creditors
86,496 
71,700 
Loans from directors
144,480 
147,646 
338,455 
312,897 
6
Average number of employees
During the year the average number of employees was 4 (2022: 4).
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