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REGISTERED NUMBER: 04035343 (England and Wales)










UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

PUMPKIN WHOLESALE LIMITED

PUMPKIN WHOLESALE LIMITED (REGISTERED NUMBER: 04035343)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 9

PUMPKIN WHOLESALE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: N Walsh
J Pumphrey
I D Demain





SECRETARY: J Pumphrey





REGISTERED OFFICE: Grove Farm
Milton Hill Road
Abingdon
Oxfordshire
OX14 4DP





REGISTERED NUMBER: 04035343 (England and Wales)





ACCOUNTANTS: PJE Chartered Accountants
2 Oakfield Road
Clifton
Bristol
BS8 2AL

PUMPKIN WHOLESALE LIMITED (REGISTERED NUMBER: 04035343)

BALANCE SHEET
30 APRIL 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 30,151 14,696

CURRENT ASSETS
Stocks 110,000 140,000
Debtors 5 90,749 88,188
Cash at bank and in hand 68,033 34,308
268,782 262,496
CREDITORS
Amounts falling due within one year 6 231,428 227,438
NET CURRENT ASSETS 37,354 35,058
TOTAL ASSETS LESS CURRENT
LIABILITIES

67,505

49,754

CREDITORS
Amounts falling due after more than one
year

7

(11,785

)

(33,851

)

PROVISIONS FOR LIABILITIES (5,032 ) (874 )
NET ASSETS 50,688 15,029

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 10 50,588 14,929
SHAREHOLDERS' FUNDS 50,688 15,029

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

PUMPKIN WHOLESALE LIMITED (REGISTERED NUMBER: 04035343)

BALANCE SHEET - continued
30 APRIL 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 29 January 2025 and were signed on its behalf by:





J Pumphrey - Director


PUMPKIN WHOLESALE LIMITED (REGISTERED NUMBER: 04035343)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024


1. STATUTORY INFORMATION

Pumpkin Wholesale 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.

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 - 25% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 25% 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.


PUMPKIN WHOLESALE LIMITED (REGISTERED NUMBER: 04035343)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 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 28 (2023 - 28 ) .

PUMPKIN WHOLESALE LIMITED (REGISTERED NUMBER: 04035343)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 May 2023 618 17,027 4,100 2,162 23,907
Additions - 5,872 13,826 416 20,114
Disposals - (5,562 ) - - (5,562 )
At 30 April 2024 618 17,337 17,926 2,578 38,459
DEPRECIATION
At 1 May 2023 151 5,020 2,757 1,283 9,211
Charge for year 117 133 3,033 220 3,503
Eliminated on disposal - (4,406 ) - - (4,406 )
At 30 April 2024 268 747 5,790 1,503 8,308
NET BOOK VALUE
At 30 April 2024 350 16,590 12,136 1,075 30,151
At 30 April 2023 467 12,007 1,343 879 14,696

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 46,849 45,091
Other debtors 43,900 43,097
90,749 88,188

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans and overdrafts 37,322 30,492
Trade creditors 97,924 146,115
Amounts owed to associates 5,763 -
Taxation and social security 19,649 11,172
Other creditors 70,770 39,659
231,428 227,438

PUMPKIN WHOLESALE LIMITED (REGISTERED NUMBER: 04035343)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans 11,785 33,851

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
30.4.24 30.4.23
£    £   
Within one year 97,200 84,300
Between one and five years 266,000 200,000
In more than five years 68,800 100,000
432,000 384,300

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.24 30.4.23
value: £    £   
100 Ordinary £1 100 100

10. RESERVES
Retained
earnings
£   

At 1 May 2023 14,929
Profit for the year 59,659
Dividends (24,000 )
At 30 April 2024 50,588

11. RELATED PARTY DISCLOSURES

Included within creditors is a director's loan account in the sum of £18,328 (2023 - £20,591) due to
the director, N Walsh. Included within debtors is a director's loan account in the sum of £1,104 (2023
- £792) due to the director, J Pumphrey. The balances are unsecured, interest free and carry no fixed
date of repayment.

At the period end the company owed Bill & Ben Limited ( the company under common control )
£5,763 (2023 - the company was owed £700).

PUMPKIN WHOLESALE LIMITED (REGISTERED NUMBER: 04035343)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


12. ULTIMATE CONTROLLING PARTY

The company is controlled by the directors, Mr J Pumphrey and Mr N Walsh.

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
PUMPKIN WHOLESALE LIMITED


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Pumpkin Wholesale Limited for the year ended 30 April 2024 which comprise the Income Statement, Balance Sheet and the related notes 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Pumpkin Wholesale Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Pumpkin Wholesale Limited and state those matters that we have agreed to state to the Board of Directors of Pumpkin Wholesale Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Pumpkin Wholesale Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Pumpkin Wholesale Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Pumpkin Wholesale Limited. You consider that Pumpkin Wholesale Limited 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 financial statements of Pumpkin Wholesale Limited. 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 financial statements.






PJE Chartered Accountants
2 Oakfield Road
Clifton
Bristol
BS8 2AL


29 January 2025