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Company Registration No. 05250848 (England and Wales)
P&A Employment Law Services Limited Unaudited accounts for the year ended 31 March 2024
P&A Employment Law Services Limited Unaudited accounts Contents
Page
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P&A Employment Law Services Limited Company Information for the year ended 31 March 2024
Director
PD Mason
Secretary
P&A Secretaries Limited
Company Number
05250848 (England and Wales)
Registered Office
c/o Pearson & Associates Suite E, Canal Wharf, Eshton Road Gargrave, Skipton BD23 3SE
Accountants
Pearson & Associates Suite E, Canal Wharf Eshton Road Gargrave, Skipton North Yorkshire BD23 3SE
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P&A Employment Law Services Limited Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
192 
401 
Current assets
Debtors
34,108 
36,034 
Cash at bank and in hand
3,906 
1,795 
38,014 
37,829 
Creditors: amounts falling due within one year
(33,716)
(37,271)
Net current assets
4,298 
558 
Net assets
4,490 
959 
Capital and reserves
Called up share capital
1,000 
1,000 
Profit and loss account
3,490 
(41)
Shareholders' funds
4,490 
959 
For the year ending 31 March 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 1 November 2024 and were signed on its behalf by
PD Mason Director Company Registration No. 05250848
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P&A Employment Law Services Limited Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
P&A Employment Law Services Limited is a private company, limited by shares, registered in England and Wales, registration number 05250848. The registered office is c/o Pearson & Associates, Suite E, Canal Wharf, Eshton Road, Gargrave, Skipton, BD23 3SE.
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. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. 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.
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
25% Straight Line
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 April 2023
836 
At 31 March 2024
836 
Depreciation
At 1 April 2023
435 
Charge for the year
209 
At 31 March 2024
644 
Net book value
At 31 March 2024
192 
At 31 March 2023
401 
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P&A Employment Law Services Limited Notes to the Accounts for the year ended 31 March 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Amounts due from group undertakings etc.
34,108 
35,034 
Other debtors
- 
1,000 
34,108 
36,034 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
16,399 
19,222 
Loans from directors
17,317 
18,049 
33,716 
37,271 
7
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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