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Registered number: 09585866
Pamaltra Limited
Unaudited Financial Statements
For The Year Ended 31 May 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09585866
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 2,512 3,140
2,512 3,140
CURRENT ASSETS
Stocks 6 - 7,202
Cash at bank and in hand 24 63
24 7,265
Creditors: Amounts Falling Due Within One Year 7 (67,759 ) (64,500 )
NET CURRENT ASSETS (LIABILITIES) (67,735 ) (57,235 )
TOTAL ASSETS LESS CURRENT LIABILITIES (65,223 ) (54,095 )
NET LIABILITIES (65,223 ) (54,095 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (65,224 ) (54,096 )
SHAREHOLDERS' FUNDS (65,223) (54,095)
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For the year 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 member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Paul McGuire
Director
2 March 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Pamaltra Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09585866 . The registered office is 64 Church Croft, Fownhope, Hereford, HR1 4PL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

The director has indicated his willingness to continue to support the business and will not seek full repayment of the director's loan account balance within the next 12 months.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets have been acquired at cost. They will be amortised to the profit and loss account over the estimated economic life.
2.5. Intangible Fixed Assets and Amortisation - Intellectual Property
Computer Software has been acquired at cost. It will be amortised to the profit and loss account over its estimated economic life.
2.6. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Reducing balance
Computer Equipment 20% Straight Line
2.7. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.8. Financial Instruments
Debtors and creditors with no stated interest rate and receivable or payable within one year or on demand are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss in other operating expenses.

Basic financial instruments are recognised at amortised cost using the effective interest method, except for investments in nonconvertible preference and non puttable orrdinary shares which are measured at fair value, with changes recognised in the profit and loss. Derivative financial instruments are intially recorded at cost andthereafter at fair value with changes recognised in profit or loss.

Directors loans are recognised at transaction price.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Intangible Assets
Goodwill Other Intellectual Property Total
£ £ £ £
Cost
As at 1 June 2023 21,020 8,540 1,000 30,560
As at 31 May 2024 21,020 8,540 1,000 30,560
Amortisation
As at 1 June 2023 21,020 8,540 1,000 30,560
As at 31 May 2024 21,020 8,540 1,000 30,560
Net Book Value
As at 31 May 2024 - - - -
As at 1 June 2023 - - - -
5. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 June 2023 17,709 1,530 19,239
As at 31 May 2024 17,709 1,530 19,239
Depreciation
As at 1 June 2023 14,569 1,530 16,099
Provided during the period 628 - 628
As at 31 May 2024 15,197 1,530 16,727
...CONTINUED
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Net Book Value
As at 31 May 2024 2,512 - 2,512
As at 1 June 2023 3,140 - 3,140
6. Stocks
2024 2023
£ £
Stock - 7,202
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 50
Accruals and deferred income - 264
Director's loan account 67,759 64,186
67,759 64,500
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
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