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Company Registration No. 08024155 (England and Wales)
Pukka & Posh Ltd Unaudited accounts for the year ended 30 April 2024
Pukka & Posh Ltd Unaudited accounts Contents
Page
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Pukka & Posh Ltd Company Information for the year ended 30 April 2024
Director
Mrs D E Le-Core
Company Number
08024155 (England and Wales)
Registered Office
Rose Cottage Bearsted Road Weavering Kent ME14 5LD
Accountants
Rustrick Accountants Limited 380A New Hythe lane Larkfield Maidstone Kent ME20 6RZ
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Pukka & Posh Ltd for the year ended 30 April 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Pukka & Posh Ltd for the year ended 30 April 2024 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
This report is made solely to the Board of Directors of Pukka & Posh Ltd, as a body, in accordance with the terms of our engagement letter dated 1 April 2016. Our work has been undertaken solely to prepare for your approval the accounts of Pukka & Posh Ltd and state those matters that we have agreed to state to the Board of Directors of Pukka & Posh Ltd, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Pukka & Posh Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Pukka & Posh Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Pukka & Posh Ltd. You consider that Pukka & Posh Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Pukka & Posh Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Rustrick Accountants Limited Chartered Accountants 380A New Hythe lane Larkfield Maidstone Kent ME20 6RZ 24 January 2025
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Pukka & Posh Ltd Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,658 
2,211 
Current assets
Debtors
- 
11,340 
Cash at bank and in hand
9,894 
5,027 
9,894 
16,367 
Creditors: amounts falling due within one year
(3,017)
(11,051)
Net current assets
6,877 
5,316 
Total assets less current liabilities
8,535 
7,527 
Provisions for liabilities
Deferred tax
(315)
(553)
Net assets
8,220 
6,974 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
8,218 
6,972 
Shareholders' funds
8,220 
6,974 
For the year ending 30 April 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 her 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 24 January 2025 and were signed on its behalf by
Mrs D E Le-Core Director Company Registration No. 08024155
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Pukka & Posh Ltd Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
Pukka & Posh Ltd is a private company, limited by shares, registered in England and Wales, registration number 08024155. The registered office is Rose Cottage, Bearsted Road, Weavering, Kent , ME14 5LD.
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.
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:
Fixtures & fittings
25% writing down value
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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.
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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Pukka & Posh Ltd Notes to the Accounts for the year ended 30 April 2024
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 May 2023
4,734 
1,150 
5,884 
At 30 April 2024
4,734 
1,150 
5,884 
Depreciation
At 1 May 2023
3,007 
666 
3,673 
Charge for the year
432 
121 
553 
At 30 April 2024
3,439 
787 
4,226 
Net book value
At 30 April 2024
1,295 
363 
1,658 
At 30 April 2023
1,727 
484 
2,211 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
11,340 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
1,539 
9,684 
Loans from directors
296 
185 
Accruals
1,182 
1,182 
3,017 
11,051 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Mrs D E Le-Core
Loans to Director
185 
- 
481 
(296)
185 
- 
481 
(296)
9
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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