PAUA TRADING LIMITED

Company Registration Number:
10072991 (England and Wales)

Unaudited abridged accounts for the year ended 31 December 2024

Period of accounts

Start date: 01 January 2024

End date: 31 December 2024

PAUA TRADING LIMITED

Contents of the Financial Statements

for the Period Ended 31 December 2024

Balance sheet
Notes

PAUA TRADING LIMITED

Balance sheet

As at 31 December 2024


Notes

2024

2023


£

£
Fixed assets
Intangible assets: 3 94,798 126,309
Tangible assets: 4 12,201 23,818
Investments: 5 5 5
Total fixed assets: 107,004 150,132
Current assets
Stocks: 95,163 170,218
Debtors:   39,928 115,416
Cash at bank and in hand: 21,537 30,643
Total current assets: 156,628 316,277
Creditors: amounts falling due within one year:   (5,983) (6,492)
Net current assets (liabilities): 150,645 309,785
Total assets less current liabilities: 257,649 459,917
Creditors: amounts falling due after more than one year:   (763) (2,145)
Total net assets (liabilities): 256,886 457,772
Capital and reserves
Called up share capital: 303 303
Share premium account: 2,375,720 2,375,720
Profit and loss account: (2,119,137) (1,918,251)
Shareholders funds: 256,886 457,772

The notes form part of these financial statements

PAUA TRADING LIMITED

Balance sheet statements

For the year ending 31 December 2024 the company was entitled to exemption 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 17 March 2025
and signed on behalf of the board by:

Name: M Asplin
Status: Director

The notes form part of these financial statements

PAUA TRADING LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

PAUA TRADING LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

2. Employees

2024 2023
Average number of employees during the period 2 8

PAUA TRADING LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

3. Intangible Assets

Total
Cost £
At 01 January 2024 292,597
Additions 22,715
Disposals (20,140)
At 31 December 2024 295,172
Amortisation
At 01 January 2024 166,288
Charge for year 40,768
On disposals (6,682)
At 31 December 2024 200,374
Net book value
At 31 December 2024 94,798
At 31 December 2023 126,309

PAUA TRADING LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

4. Tangible Assets

Total
Cost £
At 01 January 2024 38,202
Disposals (16,179)
At 31 December 2024 22,023
Depreciation
At 01 January 2024 14,384
Charge for year 3,243
On disposals (7,805)
At 31 December 2024 9,822
Net book value
At 31 December 2024 12,201
At 31 December 2023 23,818

PAUA TRADING LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

5. Fixed investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses.