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REGISTERED NUMBER: 07321075 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024

FOR

P & M COURSES LIMITED

P & M COURSES LIMITED (REGISTERED NUMBER: 07321075)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


P & M COURSES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2024







DIRECTOR: Mr J A Goodwin





REGISTERED OFFICE: 34 Queens Drive
Fulwood
Preston
Lancashire
PR2 9YJ





REGISTERED NUMBER: 07321075 (England and Wales)





ACCOUNTANTS: Wallwork Nelson & Johnson
Chandler House
7 Ferry Road Office Park
Riversway
Preston
Lancashire
PR2 2YH

P & M COURSES LIMITED (REGISTERED NUMBER: 07321075)

BALANCE SHEET
31 AUGUST 2024

31/8/24 31/8/23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 14 32

CURRENT ASSETS
Debtors 5 212 217
Cash at bank 23,822 16,028
24,034 16,245
CREDITORS
Amounts falling due within one year 6 4,558 3,104
NET CURRENT ASSETS 19,476 13,141
TOTAL ASSETS LESS CURRENT
LIABILITIES

19,490

13,173

PROVISIONS FOR LIABILITIES 3 6
NET ASSETS 19,487 13,167

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 19,485 13,165
SHAREHOLDERS' FUNDS 19,487 13,167

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

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

The director acknowledges his 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.

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 director and authorised for issue on 7 November 2024 and were signed by:



Mr J A Goodwin - Director


P & M COURSES LIMITED (REGISTERED NUMBER: 07321075)

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

1. STATUTORY INFORMATION

P & M Courses 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 represents income received from courses held.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 33% on reducing balance

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.

Going concern
The directors believe that the company has sufficient trade and financial resources to continue in operational existence for the foreseeable future. Thus the going concern basis of accounting in preparing the annual financial statements has been adopted.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

P & M COURSES LIMITED (REGISTERED NUMBER: 07321075)

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

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 September 2023
and 31 August 2024 595
DEPRECIATION
At 1 September 2023 563
Charge for year 18
At 31 August 2024 581
NET BOOK VALUE
At 31 August 2024 14
At 31 August 2023 32

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/8/24 31/8/23
£    £   
Trade debtors - 40
Other debtors 2 2
Prepayments and accrued income 210 175
212 217

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/8/24 31/8/23
£    £   
Tax 1,955 1,456
Directors' current accounts 1,999 1,043
Accrued expenses 604 605
4,558 3,104

7. RELATED PARTY DISCLOSURES

During the period the director received dividends of £2,000 (2023: £2,000).

8. ULTIMATE CONTROLLING PARTY

The company is controlled by the director.