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Company Registration No. 6345644 (England and Wales)
Pemari Consulting Limited Unaudited accounts for the period from 1 September 2023 to 21 October 2024
Pemari Consulting Limited Unaudited accounts Contents
Page
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Pemari Consulting Limited Company Information for the period from 1 September 2023 to 21 October 2024
Directors
P Hughes A Litton
Company Number
6345644 (England and Wales)
Registered Office
18 Kirby Road Dunstable LU6 3JH England
Accountants
STAS Ltd 253 Cowbridge Road West Cardiff CF5 5TD
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Pemari Consulting Limited Accountants' report
Accountants' report to the board of directors of Pemari Consulting Limited on the preparation of the unaudited statutory accounts for the period from 1 September 2023 to 21 October 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Pemari Consulting Limited for the period from 1 September 2023 to 21 October 2024 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Pemari Consulting Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Pemari Consulting Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Pemari Consulting Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Pemari Consulting Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Pemari Consulting Limited. You consider that Pemari Consulting Limited is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the accounts of Pemari Consulting Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
STAS Ltd 253 Cowbridge Road West Cardiff CF5 5TD 21 October 2024
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Pemari Consulting Limited Statement of financial position as at 21 October 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
- 
(1)
Investments
34,551 
34,551 
34,551 
34,550 
Current assets
Debtors
1,363 
187,137 
Cash at bank and in hand
2,112,414 
1,009,902 
2,113,777 
1,197,039 
Creditors: amounts falling due within one year
(271,178)
(284,466)
Net current assets
1,842,599 
912,573 
Net assets
1,877,150 
947,123 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
1,877,050 
947,023 
Shareholders' funds
1,877,150 
947,123 
For the period ending 21 October 2024 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 directors acknowledge their 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 of Directors and authorised for issue on 22 October 2024 and were signed on its behalf by
A Litton Director Company Registration No. 6345644
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Pemari Consulting Limited Notes to the Accounts for the period from 1 September 2023 to 21 October 2024
1
Statutory information
Pemari Consulting Limited is a private company, limited by shares, registered in England and Wales, registration number 6345644. The registered office is 18 Kirby Road, Dunstable, LU6 3JH, 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 period, 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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes from the provision of IT consultancy.
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:
Plant & machinery
3 years
Fixtures & fittings
4 years
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Investments
Investments in shares are included at fair value.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Pemari Consulting Limited Notes to the Accounts for the period from 1 September 2023 to 21 October 2024
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 September 2023
8,664 
Additions
2,988 
Disposals
(3,445)
At 21 October 2024
8,207 
Depreciation
At 1 September 2023
8,665 
Charge for the period
1,164 
On disposals
(1,622)
At 21 October 2024
8,207 
Net book value
At 21 October 2024
- 
At 31 August 2023
(1)
5
Investments
Subsidiary undertakings 
£ 
Valuation at 1 September 2023
34,551 
Valuation at 21 October 2024
34,551 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
113,562 
Accrued income and prepayments
- 
73,575 
Other debtors
1,363 
- 
1,363 
187,137 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
- 
51,492 
Trade creditors
- 
47,224 
Taxes and social security
271,178 
82,678 
Other creditors
- 
2,712 
Loans from directors
- 
287 
Accruals
- 
3,400 
Deferred income
- 
96,673 
271,178 
284,466 
8
Average number of employees
During the period the average number of employees was 5 (2023: 5).
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