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Company Registration No. 12075296 (England and Wales)
Pacha Superfoods Ltd Unaudited accounts for the year ended 30 June 2024
Pacha Superfoods Ltd Unaudited accounts Contents
Page
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Pacha Superfoods Ltd Company Information for the year ended 30 June 2024
Director
C E Navarro Mendoza
Company Number
12075296 (England and Wales)
Registered Office
81 King Street Manchester M2 4AH
Accountants
Accounts and Legal Consultants Ltd Suite 1-3 The Hop Exchange 24 Southwark Street London SE1 1TY
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Pacha Superfoods Ltd Accountants' report
Accountants' report to the director of Pacha Superfoods Ltd on the preparation of the unaudited statutory accounts for the year ended 30 June 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Pacha Superfoods Ltd for the year ended 30 June 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 Pacha Superfoods Ltd, 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 Pacha Superfoods Ltd 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 Pacha Superfoods Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Pacha Superfoods Ltd 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 Pacha Superfoods Ltd. You consider that Pacha Superfoods Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Pacha Superfoods Ltd. 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.
Accounts and Legal Consultants Ltd Suite 1-3 The Hop Exchange 24 Southwark Street London SE1 1TY 27 September 2024
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Pacha Superfoods Ltd Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
411 
576 
Current assets
Inventories
153,834 
62,052 
Debtors
77,143 
121,789 
Cash at bank and in hand
137,672 
92,381 
368,649 
276,222 
Creditors: amounts falling due within one year
(209,882)
(71,523)
Net current assets
158,767 
204,699 
Total assets less current liabilities
159,178 
205,275 
Creditors: amounts falling due after more than one year
(116,374)
(183,044)
Net assets
42,804 
22,231 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
42,803 
22,230 
Shareholders' funds
42,804 
22,231 
For the year ending 30 June 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 director acknowledges his 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 and authorised for issue on 27 September 2024 and were signed on its behalf by
C E Navarro Mendoza Director Company Registration No. 12075296
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Pacha Superfoods Ltd Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
Pacha Superfoods Ltd is a private company, limited by shares, registered in England and Wales, registration number 12075296. The registered office is 81 King Street, Manchester, M2 4AH.
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 year, 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. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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:
Computer equipment
Straight line basis over 2 years
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Pacha Superfoods Ltd Notes to the Accounts for the year ended 30 June 2024
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 July 2023
- 
958 
958 
Additions
317 
- 
317 
At 30 June 2024
317 
958 
1,275 
Depreciation
At 1 July 2023
- 
382 
382 
Charge for the year
24 
458 
482 
At 30 June 2024
24 
840 
864 
Net book value
At 30 June 2024
293 
118 
411 
At 30 June 2023
- 
576 
576 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
- 
2,922 
Trade debtors
75,605 
81,919 
Accrued income and prepayments
1,538 
- 
Other debtors
- 
36,948 
77,143 
121,789 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
(3,024)
- 
Taxes and social security
17,220 
7,872 
Other creditors
118,584 
- 
Loans from directors
77,102 
63,651 
209,882 
71,523 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Loans from directors
116,374 
183,044 
8
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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