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Registered Number: 08558529
England and Wales

 

 

 

PRAMAS TRADING LIMITED


Unaudited Filleted Financial Statements
 


Period of accounts

Start date: 01 July 2023

End date: 30 June 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 4 14,536    19,381 
14,536    19,381 
Current assets      
Stocks 5 1,350    1,250 
Debtors: amounts falling due within one year 6 12,000    12,000 
Investments 7 31,744    6,744 
Cash at bank and in hand 41,310    52,052 
86,404    72,046 
Creditors: amount falling due within one year 8 (70,131)   (74,657)
Net current assets 16,273    (2,611)
 
Total assets less current liabilities 30,809    16,770 
Creditors: amount falling due after more than one year 9 (19,206)   (28,333)
Net assets 11,603    (11,563)
 

Capital and reserves
     
Called up share capital 10 4    4 
Profit and loss account 11,599    (11,567)
Shareholders' funds 11,603    (11,563)
 


For the year ended 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 08 October 2024 and were signed on its behalf by:


-------------------------------
Sushil Prajapati
Director
-------------------------------
Suroj Maskey
Director
1
General Information
Pramas Trading Limited is a private company, limited by shares, registered in England and Wales, registration number 08558529, registration address 95 Plumstead High Street, London, London, SE18 1SB.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax.
Taxation
Tax expense represents the sum of the tax currently payable. 
The accounting profit is covered by the tax losses brought forward therefore there isn't a necessity for tax privision.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation was calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 5 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Current asset investments
Current asset investments are stated at the lower of cost and net realisable value.
2.

Average number of employees

Average number of employees during the year was 31 (2023 : 27).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 July 2023 22,500    22,500 
Additions  
Disposals  
At 30 June 2024 22,500    22,500 
Amortisation
At 01 July 2023 22,500    22,500 
Charge for year  
On disposals  
At 30 June 2024 22,500    22,500 
Net book values
At 30 June 2024  
At 30 June 2023  


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Total
  £   £   £
At 01 July 2023 4,326    55,354    59,680 
Additions    
Disposals    
At 30 June 2024 4,326    55,354    59,680 
Depreciation
At 01 July 2023 4,045    36,254    40,299 
Charge for year 70    4,775    4,845 
On disposals    
At 30 June 2024 4,115    41,029    45,144 
Net book values
Closing balance as at 30 June 2024 211    14,325    14,536 
Opening balance as at 01 July 2023 281    19,100    19,381 


5.

Stocks

2024
£
  2023
£
Stocks 1,350    1,250 
1,350    1,250 

6.

Debtors: amounts falling due within one year

2024
£
  2023
£
Other Debtors 12,000    12,000 
12,000    12,000 

7.

Investments

2024
£
  2023
£
Other Investments - Unlisted - Cost b/fwd 31,744    6,744 
31,744    6,744 

8.

Creditors: amount falling due within one year

2024
£
  2023
£
Corporation Tax 19,600    16,000 
PAYE & Social Security 2,343    2,249 
Other Creditors 1,490    1,233 
Directors' Current Accounts 14,357    26,357 
VAT 32,341    28,818 
70,131    74,657 

9.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 19,206    28,333 
19,206    28,333 

10.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
4 Class A shares of £1.00 each  
 

2