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REGISTERED NUMBER: 14068318 (England and Wales)
























Unaudited Financial Statements for the Year Ended 30 April 2024

for

P J Hellmers Limited

P J Hellmers Limited (Registered number: 14068318)






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


P J Hellmers Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: P A Hellmers
J A Hellmers





REGISTERED OFFICE: 31 Harding Avenue
Tattenhall
Chester
Cheshire
CH3 9QG





REGISTERED NUMBER: 14068318 (England and Wales)





ACCOUNTANTS: Craven Dalton
PO Box 284
Wirral
CH29 9GW

P J Hellmers Limited (Registered number: 14068318)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 178,987 150,174

CURRENT ASSETS
Debtors 5 15,923 10,638
Cash at bank and in hand 12,727 13,098
28,650 23,736
CREDITORS
Amounts falling due within one year 6 139,970 109,816
NET CURRENT LIABILITIES (111,320 ) (86,080 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

67,667

64,094

CREDITORS
Amounts falling due after more than one
year

7

(65,053

)

(57,856

)

PROVISIONS FOR LIABILITIES (30,603 ) (23,905 )
NET LIABILITIES (27,989 ) (17,667 )

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings (27,991 ) (17,669 )
(27,989 ) (17,667 )

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.

P J Hellmers Limited (Registered number: 14068318)

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 26 September 2024 and were signed on its behalf by:




P A Hellmers - Director



J A Hellmers - Director


P J Hellmers Limited (Registered number: 14068318)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

P J Hellmers 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 15% on cost

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.

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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

P J Hellmers Limited (Registered number: 14068318)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 May 2023 135,950 45,049 169 181,168
Additions 67,275 1,389 - 68,664
Disposals (2,660 ) - - (2,660 )
At 30 April 2024 200,565 46,438 169 247,172
DEPRECIATION
At 1 May 2023 21,601 9,337 56 30,994
Charge for year 28,466 9,217 26 37,709
Eliminated on disposal (518 ) - - (518 )
At 30 April 2024 49,549 18,554 82 68,185
NET BOOK VALUE
At 30 April 2024 151,016 27,884 87 178,987
At 30 April 2023 114,349 35,712 113 150,174

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 May 2023 89,723 44,232 133,955
Additions 47,500 - 47,500
At 30 April 2024 137,223 44,232 181,455
DEPRECIATION
At 1 May 2023 14,954 9,215 24,169
Charge for year 18,912 8,754 27,666
At 30 April 2024 33,866 17,969 51,835
NET BOOK VALUE
At 30 April 2024 103,357 26,263 129,620
At 30 April 2023 74,769 35,017 109,786

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 11,915 8,625
Prepayments 4,008 2,013
15,923 10,638

P J Hellmers Limited (Registered number: 14068318)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Hire purchase contracts 27,908 21,695
Social security and other taxes 299 299
VAT 6,283 6,348
Directors' loan accounts 103,760 79,754
Accrued expenses 1,720 1,720
139,970 109,816

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
30.4.24 30.4.23
£    £   
Hire purchase contracts 65,053 57,856

Amounts falling due in more than five years:

Repayable by instalments
Hire purchase - 4,210

8. SECURED DEBTS

The following secured debts are included within creditors:

30.4.24 30.4.23
£    £   
Hire purchase contracts 92,961 79,551

The hire purchase liability is secured on the assets concerned.