2023-02-012024-01-312024-01-31false00604241EDWARD PAUL & CO 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EDWARD PAUL & CO LIMITED

Registered Number
00604241
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2024

EDWARD PAUL & CO LIMITED
Company Information
for the year from 1 February 2023 to 31 January 2024

Directors

PAUL, Janet
PAUL, Nicholas Anthony

Company Secretary

PAUL, Nicholas Anthony

Registered Address

1 Gemini Court,
42a Throwley Way,
Sutton
SM1 4AF

Registered Number

00604241 (England and Wales)
EDWARD PAUL & CO LIMITED
Statement of Financial Position
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3794993
Investments5543,205521,253
Investment property4464,012459,287
1,008,011981,533
Current assets
Debtors62,9325,713
Cash at bank and on hand137,942198,549
140,874204,262
Creditors amounts falling due within one year7(20,208)(48,243)
Net current assets (liabilities)120,666156,019
Total assets less current liabilities1,128,6771,137,552
Net assets1,128,6771,137,552
Capital and reserves
Called up share capital6,8666,866
Other reserves3,3343,334
Profit and loss account1,118,4771,127,352
Shareholders' funds1,128,6771,137,552
The financial statements were approved and authorised for issue by the Board of Directors on 15 October 2024, and are signed on its behalf by:
PAUL, Nicholas Anthony
Director
Registered Company No. 00604241
EDWARD PAUL & CO LIMITED
Notes to the Financial Statements
for the year ended 31 January 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due. Where goods are included in sales, turnover represents sales of these goods net of VAT and trade discounts and is recognised when the goods are physically delivered to the customer.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery20
Fixtures and fittings20
Office Equipment20
Investments
Listed investments are measured at fair value where the difference between cost and fair value is material. Changes in fair value are included in the profit and loss account.
Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Plant & machinery

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 February 233,6759293,7988,402
At 31 January 243,6759293,7988,402
Depreciation and impairment
At 01 February 232,9659023,5427,409
Charge for year142651199
At 31 January 243,1079083,5937,608
Net book value
At 31 January 2456821205794
At 31 January 2371027256993
4.Investment property
The fair value of the above investment property has been arrived at on the basis of a valuation carried out by the directors. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

£
Fair value at 01 February 23459,287
Additions4,725
At 31 January 24464,012
5.Fixed asset investments
The fair value of the following investment has been arrived at on the basis of a valuation carried out by the external party by reference to the latest available mid-market prices at the balance sheet date.

Other investments1

Total

££
Cost or valuation
At 01 February 23521,253521,253
Additions7,9697,969
Revaluations28,92528,925
Disposals(14,942)(14,942)
At 31 January 24543,205543,205
Net book value
At 31 January 24543,205543,205
At 31 January 23521,253521,253

Notes

1Other investments other than loans
6.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables2445,368
Other debtors2,688345
Total2,9325,713
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables5,3274,260
Taxation and social security445-
Other creditors14,43643,983
Total20,20848,243