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REGISTERED NUMBER: 06837086 (England and Wales)

















Unaudited Financial Statements for the Year Ended 31 March 2024

for

Puck Stop Limited

Puck Stop Limited (Registered number: 06837086)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Puck Stop Limited

Company Information
for the Year Ended 31 March 2024







DIRECTORS: Mr R Day
Ms P L Day
Ms C Day
Mr B Day





REGISTERED OFFICE: Unit-6 Sycamore Centre
159 Attercliffe Common
Sheffield
South Yorkshire
S9 2FA





REGISTERED NUMBER: 06837086 (England and Wales)





ACCOUNTANTS: Sutton McGrath Hartley Limited
5 Westbrook Court
Sharrowvale Road
Sheffield
S11 8YZ

Puck Stop Limited (Registered number: 06837086)

Balance Sheet
31 March 2024

2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible assets 4 22,260 25,440
Tangible assets 5 100,922 56,666
123,182 82,106

CURRENT ASSETS
Stocks 1,691,263 594,154
Debtors 6 350,776 63,837
Cash at bank and in hand 162,856 540,740
2,204,895 1,198,731
CREDITORS
Amounts falling due within one year 7 1,340,366 529,553
NET CURRENT ASSETS 864,529 669,178
TOTAL ASSETS LESS CURRENT LIABILITIES 987,711 751,284

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 987,611 751,184
987,711 751,284

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

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

The directors acknowledge their 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.

Puck Stop Limited (Registered number: 06837086)

Balance Sheet - continued
31 March 2024


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 Board of Directors and authorised for issue on 26 November 2024 and were signed on its behalf by:





Mr R Day - Director


Puck Stop Limited (Registered number: 06837086)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Puck Stop 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised over its estimated useful life of ten years starting from 2022.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance and 20% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.


Puck Stop Limited (Registered number: 06837086)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

2. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2023 - 17 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1 April 2023
and 31 March 2024 31,800
AMORTISATION
At 1 April 2023 6,360
Charge for year 3,180
At 31 March 2024 9,540
NET BOOK VALUE
At 31 March 2024 22,260
At 31 March 2023 25,440

Puck Stop Limited (Registered number: 06837086)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£ £ £
COST
At 1 April 2023 - 98,586 98,586
Additions 28,106 36,940 65,046
At 31 March 2024 28,106 135,526 163,632
DEPRECIATION
At 1 April 2023 - 41,920 41,920
Charge for year 2,334 18,456 20,790
At 31 March 2024 2,334 60,376 62,710
NET BOOK VALUE
At 31 March 2024 25,772 75,150 100,922
At 31 March 2023 - 56,666 56,666

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors 322,958 36,996
Other debtors 27,818 26,841
350,776 63,837

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Bank loans and overdrafts 17,974 -
Trade creditors 545,023 70,479
Taxation and social security 230,063 61,689
Other creditors 547,306 397,385
1,340,366 529,553

Puck Stop Limited (Registered number: 06837086)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£ £
Within one year 16,344 7,721
Between one and five years 19,349 14,356
35,693 22,077