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Registered Number: 09001889
England and Wales

 

 

 

PKN INTERIORS LTD


Abridged Accounts
 


Period of accounts

Start date: 01 May 2023

End date: 30 April 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 16,160    18,626 
16,160    18,626 
Current assets      
Debtors 4,500    10,937 
Cash at bank and in hand 796    5,868 
5,296    16,805 
Creditors: amount falling due within one year (44,058)   (73,080)
Net current assets (38,762)   (56,275)
 
Total assets less current liabilities (22,602)   (37,649)
Net assets (22,602)   (37,649)
 

Capital and reserves
     
Called up share capital 4 100    100 
Profit and loss account (22,702)   (37,749)
Shareholders' funds (22,602)   (37,649)
 


For the year ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 28 January 2025 and were signed by:


-------------------------------
Nikolay Cholakov
Director
1
General Information
PKN INTERIORS LTD is a private company, limited by shares, registered in England and Wales, registration number 09001889, registration address 62 Finchingfield Avenue, Woodford Green, IG8 7JR.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles 18% Reducing Balance
Computer Equipment 18% Reducing Balance
2.

Average number of employees

Average number of employees during the year was 1 (2023 : 2).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Computer Equipment   Total
  £   £   £
At 01 May 2023 22,995    374    23,369 
Additions   1,082    1,082 
Disposals    
At 30 April 2024 22,995    1,456    24,451 
Depreciation
At 01 May 2023 4,508    235    4,743 
Charge for year 3,328    220    3,548 
On disposals    
At 30 April 2024 7,836    455    8,291 
Net book values
Closing balance as at 30 April 2024 15,159    1,001    16,160 
Opening balance as at 01 May 2023 18,487    139    18,626 


4.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
100 Class A shares of £1.00 each 100    100 
100    100 

2