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Company registration number:11793220
PIVOTAL IMPARTMENT LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 January 2024
PIVOTAL IMPARTMENT LIMITED
BALANCE SHEET
AS AT 31 January 2024
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible assets3155,616196,897
155,616196,897
CURRENT ASSETS
Stocks2,0002,000
Debtors4978,0661,469,535
Cash at bank and in hand467,227335,543
1,447,2931,807,078
CREDITORS
Amounts falling due within one year 5 (398,316) (681,652)
NET CURRENT ASSETS 1,048,977 1,125,426
TOTAL ASSETS LESS
CURRENT LIABILITIES 1,204,593 1,322,323
Creditors falling due after one year6(39,475)(39,475)
PROVISIONS FOR LIABILITIES(29,567)(40,538)
NET ASSETS 1,135,551 1,242,310
CAPITAL AND RESERVES
Called-up equity share capital 7 100 100
Profit and loss account 1,135,451 1,242,210
SHAREHOLDERS FUNDS 1,135,551 1,242,310
For the year ending 31 January 2024 the company was entitled to exemption 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 the accounts.
These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. Approved by the board of directors on 18 September 2024 and signed on its behalf.
The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small companies' regime.
..........................................................................
Mr Yong Yang
18 September 2024
The annexed notes form part of these financial statements.

PIVOTAL IMPARTMENT LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 JANUARY 2024
Share Share P and L Revaluation Other Total
Capital Premium Account reserve reserves equity
£ £ £ £ £ £
Balance at 1 February 202210001,148,929001,149,029
Changes in equity
Total Comprehensive Income0093,2810093,281
Balance at 31 January 202310001,242,210001,242,310
Changes in equity
Total comprehensive income00(106,759)00(106,759)
Balance at 31 January 202410001,135,451001,135,551

PIVOTAL IMPARTMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024
1. Accounting policies
Statutory information
The company is registered in England and its registered number is 11793220. The company is a private company limited by shares. Its registered office is 2nd Floor Cathay Building, 86 Holloway Head,
Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention in accordance with the accounting policies set out below. These financial statements have been prepared in accordance with FRS102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Turnover
Turnover represents sales of services net of VAT and trade discounts. Turnover is recognised when the services are delivered to the customer.
Foreign Currency
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Fixed Assets
Tangible fixed assets are stated at cost less depreciation Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant and Machinery 25% per annum of cos
Fixtures and Fittings 15% reducing balance basi
Motor Vehicles 25% reducing balance basi
Stocks and Work In Progress
Stock is valued at the lower of cost and net realisable value determined on a first in first out basis. Net realisable value represents estimated selling price less costs to complete and sell.
Deferred Taxation
Deferred tax is provided on the liability method to take account of the timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences.
Pension Scheme
The company operates a defined contribution pension scheme, NEST pension scheme, and the pension charge represents the amounts payable by the company to the fund in respect of the year.
2.Employees
The average number of persons employed by the company (including directors) during the year was 22.
3.Tangible fixed assets
Plant Motor F and F Total
Cost
At start of period 58,821 19,000 233,143 310,964
At end of period 58,821 19,000 233,143 310,964
Depreciation
At start of period 31,703 4,750 77,614 114,067
Provided during the period 14,389 3,563 23,329 41,281
At end of period 46,092 8,313 100,943 155,348
Net Book Value
At start of period 27,118 14,250 155,529 196,897
At end of period 12,729 10,687 132,200 155,616
4.Debtors
20242023
££
Due within one year
Trade Debtors179,1151,034,199
Other Debtors47,049193,354
Prepayments and accrued income22,08330,066
Corporation tax recoverable assets17,9030
266,1501,257,619
Due after one year
Other Debtors711,916211,916
978,0661,469,535
5.Creditors due within one year
20242023
££
Trade creditors319,341589,262
Corporation Tax023,910
Other taxes and social security costs10,45112,503
Accruals and deferred income65,65852,812
Loan from directors2,8643,165
398,316 681,652
6.Creditors due after one year
20242023
££
Other creditors39,47539,475
39,475 39,475
7. Share capital Alloted, Issued and fully paid
2024 2023
£ £
Ordinary shares of £1 each100100
Total issued share capital100100
8.Related Party Transactions
During the year, the company purchased goods totalling £740,931.28 from Streamline Logistics Limited which has the same shareholder, the company also lent a loan £500,000 to Cedars Development Ltd which has the same director.