24 May 2023 false No description of principal activity Taxfiler 2024.6 09592039business:PrivateLimitedCompanyLtd2023-05-242024-05-31 095920392023-05-23 095920392023-05-242024-05-31 09592039business:AuditExempt-NoAccountantsReport2023-05-242024-05-31 09592039business:FilletedAccounts2023-05-242024-05-31 095920392024-05-31 09592039business:Director12023-05-242024-05-31 09592039business:RegisteredOffice2023-05-242024-05-31 095920392023-05-23 09592039core:WithinOneYear2024-05-31 09592039core:WithinOneYear2023-05-23 09592039core:AfterOneYear2024-05-31 09592039core:AfterOneYear2023-05-23 09592039core:ShareCapitalcore:PreviouslyStatedAmount2024-05-31 09592039core:ShareCapitalcore:PreviouslyStatedAmount2023-05-23 09592039core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-05-31 09592039core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-05-23 09592039core:PreviouslyStatedAmount2024-05-31 09592039core:PreviouslyStatedAmount2023-05-23 09592039business:SmallEntities2023-05-242024-05-31 09592039countries:EnglandWales2023-05-242024-05-31 09592039core:PlantMachinery2023-05-242024-05-31 09592039core:PlantMachinery2023-05-23 09592039core:PlantMachinery2024-05-31 09592039business:OrdinaryShareClass12023-05-242024-05-31 09592039business:OrdinaryShareClass12022-06-012023-05-23 095920392022-06-012023-05-23 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 09592039 (England and Wales)
Punkalasa UK Ltd Unaudited accounts for the period from 24 May 2023 to 31 May 2024
Punkalasa UK Ltd Unaudited accounts Contents
Page
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Punkalasa UK Ltd Company Information for the period from 24 May 2023 to 31 May 2024
Director
Jayaratne Bandara Pelenawatte Gedara
Company Number
09592039 (England and Wales)
Registered Office
110 Argyle Avenue Whitton Hounslow TW3 2LS ENGLAND
Accountants
Metropolitan Accountants Ltd Phoenix Business Centre Office 10, Rosslyn Crescent Harrow Middlesex HA1 2SP
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Punkalasa UK Ltd Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
3,400 
6,800 
Current assets
Cash at bank and in hand
208 
38 
Creditors: amounts falling due within one year
(15,146)
(13,149)
Net current liabilities
(14,938)
(13,111)
Total assets less current liabilities
(11,538)
(6,311)
Creditors: amounts falling due after more than one year
(3,680)
(6,369)
Net liabilities
(15,218)
(12,680)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(15,318)
(12,780)
Shareholders' funds
(15,218)
(12,680)
For the period ending 31 May 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 20 February 2025 and were signed on its behalf by
Jayaratne Bandara Pelenawatte Gedara Director Company Registration No. 09592039
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Punkalasa UK Ltd Notes to the Accounts for the period from 24 May 2023 to 31 May 2024
1
Statutory information
Punkalasa UK Ltd is a private company, limited by shares, registered in England and Wales, registration number 09592039. The registered office is 110 Argyle Avenue, Whitton, Hounslow, TW3 2LS, ENGLAND.
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 period, 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 represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
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
20% at cost
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 24 May 2023
17,000 
At 31 May 2024
17,000 
Depreciation
At 24 May 2023
10,200 
Charge for the period
3,400 
At 31 May 2024
13,600 
Net book value
At 31 May 2024
3,400 
At 23 May 2023
6,800 
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Punkalasa UK Ltd Notes to the Accounts for the period from 24 May 2023 to 31 May 2024
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
3,195 
3,195 
Taxes and social security
(166)
(166)
Loans from directors
10,917 
9,520 
Accruals
1,200 
600 
15,146 
13,149 
6
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
3,680 
6,369 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
8
Average number of employees
During the period the average number of employees was 1 (2023: 1).
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