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REGISTERED NUMBER: 04306328 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2024

FOR

PUMA FLOORS LIMITED

PUMA FLOORS LIMITED (REGISTERED NUMBER: 04306328)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


PUMA FLOORS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2024







DIRECTORS: Mr G S Cox
Mr M C Graves





SECRETARY: Mr G S Cox





REGISTERED OFFICE: 5 Charnwood Park
Clos Marion
Cardiff
South Glamorgan
CF10 4LJ





REGISTERED NUMBER: 04306328 (England and Wales)





ACCOUNTANT: Linghams Chartered Accountants
(Lingham Accountancy Limited)
(Part of the Waterfront Accountancy Group Limited)
7-8 Raleigh Walk
Waterfront 2000
Brigantine Place
Cardiff
South Glamorgan
CF10 4LN

PUMA FLOORS LIMITED (REGISTERED NUMBER: 04306328)

BALANCE SHEET
31 JANUARY 2024

31.1.24 31.1.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 238,326 259,638

CURRENT ASSETS
Stocks 32,500 32,500
Debtors 5 736,770 654,933
Cash at bank and in hand 18,100 130,692
787,370 818,125
CREDITORS
Amounts falling due within one year 6 363,216 457,977
NET CURRENT ASSETS 424,154 360,148
TOTAL ASSETS LESS CURRENT LIABILITIES 662,480 619,786

CREDITORS
Amounts falling due after more than one year 7 (225,464 ) (191,172 )

PROVISIONS FOR LIABILITIES (59,581 ) (51,928 )
NET ASSETS 377,435 376,686

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 377,335 376,586
SHAREHOLDERS' FUNDS 377,435 376,686

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

PUMA FLOORS LIMITED (REGISTERED NUMBER: 04306328)

BALANCE SHEET - continued
31 JANUARY 2024


The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 15 October 2024 and were signed on its behalf by:




Mr G S Cox - Director



Mr M C Graves - Director


PUMA FLOORS LIMITED (REGISTERED NUMBER: 04306328)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1. STATUTORY INFORMATION

Puma Floors Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 40% on cost, 25% on cost and 10% on cost

Stocks
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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

PUMA FLOORS LIMITED (REGISTERED NUMBER: 04306328)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2023 - 20 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 February 2023 643,109
Additions 78,854
Disposals (69,618 )
At 31 January 2024 652,345
DEPRECIATION
At 1 February 2023 383,471
Charge for year 100,166
Eliminated on disposal (69,618 )
At 31 January 2024 414,019
NET BOOK VALUE
At 31 January 2024 238,326
At 31 January 2023 259,638

PUMA FLOORS LIMITED (REGISTERED NUMBER: 04306328)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 February 2023
and 31 January 2024 318,617
DEPRECIATION
At 1 February 2023
and 31 January 2024 122,971
NET BOOK VALUE
At 31 January 2024 195,646
At 31 January 2023 195,646

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Trade debtors 85,590 10,480
Amounts owed by group undertakings 563,467 565,384
Other debtors 87,713 79,069
736,770 654,933

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Hire purchase contracts 72,027 95,647
Trade creditors 169,874 133,670
Taxation and social security 52,527 65,531
Other creditors 68,788 163,129
363,216 457,977

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.1.24 31.1.23
£    £   
Hire purchase contracts 225,464 191,172

PUMA FLOORS LIMITED (REGISTERED NUMBER: 04306328)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024

8. RELATED PARTY DISCLOSURES

At the balance sheet dates the balance outstanding from the parent company was £563,467 (2023 £ 565,384) as shown in note 6 of the financial statements.
Dividends of £103,834 were paid to Puma Holdings Limited (FY 2023 £ 264,231)