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Company Registration No. 04699273 (England and Wales)
Paul Hall Joinery Limited Unaudited accounts for the year ended 31 March 2024
Paul Hall Joinery Limited Unaudited accounts Contents
Page
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Paul Hall Joinery Limited Company Information for the year ended 31 March 2024
Director
Mr P Hall
Secretary
Mrs S Hall
Company Number
04699273 (England and Wales)
Registered Office
51 King George Avenue Chapel Allerton Leeds West Yorkshire LS7 4NP
Accountants
Sparham Harnell Limited Churchill House 29 Mill Hill Road Pontefract West Yorkshire WF8 4HY
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Paul Hall Joinery Limited Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
738 
985 
Current assets
Inventories
5,600 
150 
Debtors
1,253 
4,900 
Cash at bank and in hand
11,120 
21,164 
17,973 
26,214 
Creditors: amounts falling due within one year
(15,790)
(18,093)
Net current assets
2,183 
8,121 
Total assets less current liabilities
2,921 
9,106 
Provisions for liabilities
Deferred tax
(139)
(186)
Net assets
2,782 
8,920 
Capital and reserves
Called up share capital
200 
200 
Profit and loss account
2,582 
8,720 
Shareholders' funds
2,782 
8,920 
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 30 November 2024 and were signed on its behalf by
Mr P Hall Director Company Registration No. 04699273
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Paul Hall Joinery Limited Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
Paul Hall Joinery Limited is a private company, limited by shares, registered in England and Wales, registration number 04699273. The registered office is 51 King George Avenue, Chapel Allerton, Leeds, West Yorkshire, LS7 4NP.
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:
Plant & machinery
25% Reducing balance
Motor vehicles
25% Reducing balance
Computer equipment
25% Straight line
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.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Paul Hall Joinery Limited Notes to the Accounts for the year ended 31 March 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2023
1,852 
13,500 
569 
15,921 
At 31 March 2024
1,852 
13,500 
569 
15,921 
Depreciation
At 1 April 2023
1,437 
12,930 
569 
14,936 
Charge for the year
104 
143 
- 
247 
At 31 March 2024
1,541 
13,073 
569 
15,183 
Net book value
At 31 March 2024
311 
427 
- 
738 
At 31 March 2023
415 
570 
- 
985 
5
Inventories
2024 
2023 
£ 
£ 
Work in progress
5,600 
150 
5,600 
150 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
1,253 
4,900 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
1,270 
1,210 
Taxes and social security
1,422 
3,834 
Loans from directors
12,378 
12,329 
Accruals
720 
720 
15,790 
18,093 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary 'A' shares of £1 each
100 
100 
100 Ordinary 'B' shares of £1 each
100 
100 
200 
200 
9
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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