1 January 2023 false No description of principal activity Taxfiler 2024.5 13811409business:PrivateLimitedCompanyLtd2023-01-012023-12-31 138114092022-12-31 138114092023-01-012023-12-31 13811409business:AuditExemptWithAccountantsReport2023-01-012023-12-31 13811409business:FilletedAccounts2023-01-012023-12-31 138114092023-12-31 13811409business:Director12023-01-012023-12-31 13811409business:RegisteredOffice2023-01-012023-12-31 138114092022-12-31 13811409core:WithinOneYear2023-12-31 13811409core:WithinOneYear2022-12-31 13811409core:AfterOneYear2023-12-31 13811409core:AfterOneYear2022-12-31 13811409core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 13811409core:ShareCapitalcore:PreviouslyStatedAmount2022-12-31 13811409core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 13811409core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-12-31 13811409core:PreviouslyStatedAmount2023-12-31 13811409core:PreviouslyStatedAmount2022-12-31 13811409business:SmallEntities2023-01-012023-12-31 13811409countries:EnglandWales2023-01-012023-12-31 13811409core:Goodwill2022-12-31 13811409core:Goodwill2023-12-31 13811409core:Goodwill2023-01-012023-12-31 13811409core:FurnitureFittings2022-12-31 13811409core:FurnitureFittings2023-12-31 13811409core:FurnitureFittings2023-01-012023-12-31 138114092021-12-212022-12-31 iso4217:GBP xbrli:pure
Company Registration No. 13811409 (England and Wales)
PATHIVARA LIMITED Unaudited accounts for the year ended 31 December 2023
PATHIVARA LIMITED Unaudited accounts Contents
Page
- 2 -
PATHIVARA LIMITED Company Information for the year ended 31 December 2023
Director
Ujjal Kandel
Company Number
13811409 (England and Wales)
Registered Office
3 WEST HILL ROAD PLYMOUTH PL4 7LE ENGLAND
- 3 -
PATHIVARA LIMITED Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
27,734 
29,867 
Tangible assets
6,400 
8,000 
34,134 
37,867 
Current assets
Inventories
18,003 
20,408 
Cash at bank and in hand
3,039 
1,605 
21,042 
22,013 
Creditors: amounts falling due within one year
(39,069)
(38,093)
Net current liabilities
(18,027)
(16,080)
Total assets less current liabilities
16,107 
21,787 
Creditors: amounts falling due after more than one year
(16,000)
(21,705)
Net assets
107 
82 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
7 
(18)
Shareholders' funds
107 
82 
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 7 February 2024 and were signed on its behalf by
Ujjal Kandel Director Company Registration No. 13811409
- 4 -
PATHIVARA LIMITED Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
PATHIVARA LIMITED is a private company, limited by shares, registered in England and Wales, registration number 13811409. The registered office is 3 WEST HILL ROAD, PLYMOUTH, PL4 7LE, ENGLAND.
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:
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 January 2023
32,000 
At 31 December 2023
32,000 
Amortisation
At 1 January 2023
2,133 
Charge for the year
2,133 
At 31 December 2023
4,266 
Net book value
At 31 December 2023
27,734 
At 31 December 2022
29,867 
- 5 -
PATHIVARA LIMITED Notes to the Accounts for the year ended 31 December 2023
5
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 January 2023
10,000 
At 31 December 2023
10,000 
Depreciation
At 1 January 2023
2,000 
Charge for the year
1,600 
At 31 December 2023
3,600 
Net book value
At 31 December 2023
6,400 
At 31 December 2022
8,000 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
10,000 
13,184 
VAT
260 
- 
Trade creditors
1,605 
1,180 
Taxes and social security
4,960 
2,622 
Proposed dividends
21,000 
11,000 
Other creditors
1,244 
10,107 
39,069 
38,093 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Other creditors
3,000 
8,705 
Loans from directors
13,000 
13,000 
16,000 
21,705 
8
Average number of employees
During the year the average number of employees was 0 (2022: 0).
- 6 -