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Registered number: 11813356

PAUL&BRIGIONE LTD

ACCOUNTS
FOR THE YEAR ENDED 29/02/2024

Prepared By:
BR Accountants LTD
14a
Mary Rose Mall
Beckton
London
E6 5LX

PAUL&BRIGIONE LTD

ACCOUNTS
FOR THE YEAR ENDED 29/02/2024
DIRECTORS
Paul Catalin BAJAN
REGISTERED OFFICE
34 Rollason Way, Wilkinson Court
Brentwood
Essex
CM14 4EU
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 11813356
ACCOUNTANTS
BR Accountants LTD
14a
Mary Rose Mall
Beckton
London
E6 5LX

PAUL&BRIGIONE LTD

ACCOUNTS
FOR THEYEARENDED29/02/2024
CONTENTS
Page
Directors' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

PAUL&BRIGIONE LTD

BALANCE SHEET AT 29/02/2024
20242023
Notes££
FIXED ASSETS
Intangible assets3429490
Tangible assets413,393450
13,822940
CURRENT ASSETS
Stock86,423157,958
Debtors63663,185
Cash at bank and in hand7,1197,741
93,908168,884
CREDITORS: Amounts falling due within one year753,53572,395
NET CURRENT ASSETS40,37396,489
TOTAL ASSETS LESS CURRENT LIABILITIES54,19597,429
CREDITORS: Amounts falling due after more than one year818,71526,330
NET ASSETS35,48071,099
CAPITAL AND RESERVES
Called up share capital9100100
Profit and loss account35,38070,999
SHAREHOLDERS' FUNDS35,48071,099
For the year ending 29/02/2024 the company was entitled to exemption 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 29/11/2024 and signed on their behalf by
.............................
Paul Catalin BAJAN
Director

PAUL&BRIGIONE LTD

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 29/02/2024
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machinery %
Motor Cars %
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
2. EMPLOYEES
20242023
No.No.
Average number of employees1-
3. INTANGIBLE FIXED ASSETS
PatentsTotal
££
Cost
At 01/03/2023490490
At 29/02/2024490490
Depreciation
For the year6161
At 29/02/20246161
Net Book Amounts
At 29/02/2024429429
At 28/02/2023490490

PAUL&BRIGIONE LTD

4. TANGIBLE FIXED ASSETS
Plant and
Machinery Etc.Total
££
Cost
At 01/03/2023450450
Additions14,15614,156
At 29/02/202414,60614,606
Depreciation
For the year1,2131,213
At 29/02/20241,2131,213
Net Book Amounts
At 29/02/202413,39313,393
At 28/02/2023450450
5. STOCK 20242023
££
Stock comprises:
Stock86,423157,958
86,423157,958
6. DEBTORS 20242023
££
Amounts falling due within one year:
Trade debtors3663,185
3663,185
7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20242023
££
Bank loans and overdrafts5,4488,847
Trade creditors13,75913,029
Taxation and social security18,08650,519
Other creditors16,242-
53,53572,395
Included within other creditors are obligations under finance leases16,242-

PAUL&BRIGIONE LTD

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20242023
££
Bank loans and overdrafts18,71526,330
18,71526,330
9. SHARE CAPITAL 20242023
££
Allotted, issued and fully paid:
95 Ordinary shares of £1 each9595
5 of £1 each55
100100