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REGISTERED NUMBER: 08730839 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2024

FOR

PAVELKA LIMITED

PAVELKA LIMITED (REGISTERED NUMBER: 08730839)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


PAVELKA LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2024







DIRECTORS: J Pavelka
Mrs J C Tipping





REGISTERED OFFICE: Charlton House
Dour Street
DOVER
Kent
CT16 1BL





REGISTERED NUMBER: 08730839 (England and Wales)





ACCOUNTANTS: McCabe Ford Williams
Chartered Accountants
Charlton House
Dour Street
DOVER
Kent
CT16 1BL

PAVELKA LIMITED (REGISTERED NUMBER: 08730839)

BALANCE SHEET
31 OCTOBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 191,020 198,065
Investments 5 13,382 13,382
204,402 211,447

CURRENT ASSETS
Stocks 1,000 1,000
Debtors 6 374,823 384,244
Cash at bank and in hand 163,345 164,443
539,168 549,687
CREDITORS
Amounts falling due within one year 7 217,525 201,053
NET CURRENT ASSETS 321,643 348,634
TOTAL ASSETS LESS CURRENT
LIABILITIES

526,045

560,081

CREDITORS
Amounts falling due after more than one
year

8

(87,145

)

(156,264

)

PROVISIONS FOR LIABILITIES (7,415 ) (5,841 )
NET ASSETS 431,485 397,976

CAPITAL AND RESERVES
Called up share capital 10 1 1
Retained earnings 431,484 397,975
SHAREHOLDERS' FUNDS 431,485 397,976

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

PAVELKA LIMITED (REGISTERED NUMBER: 08730839)

BALANCE SHEET - continued
31 OCTOBER 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 18 March 2025 and were signed on its behalf by:





Mrs J C Tipping - Director


PAVELKA LIMITED (REGISTERED NUMBER: 08730839)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

1. STATUTORY INFORMATION

Pavelka 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.

The presentation currency of the financial statements is the Pound Sterling (£).


The company's principal place of business is Unit 146 Maple Leaf Business Park, Manston, Kent,CT12 5GD.

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.

Preparation of consolidated financial statements
The financial statements contain information about Pavelka Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover
Turnover represents net invoiced sales of goods and services excluding value added tax. Income invoiced in advance is deferred to the period to which it relates.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost
Improvements to property - 2% on cost
Equipment - 15% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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. The tax credit arises because of a claim made for Research and Development expenditure.

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.


PAVELKA LIMITED (REGISTERED NUMBER: 08730839)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 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.

Research and development
Expenditure on research and development is written off in the year in which it is incurred.


Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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 10 (2023 - 10 ) .

4. TANGIBLE FIXED ASSETS
Improvements
Freehold to
property property Equipment Totals
£    £    £    £   
COST
At 1 November 2023 150,187 36,357 30,449 216,993
Additions - - 3,596 3,596
Disposals - - (9,659 ) (9,659 )
At 31 October 2024 150,187 36,357 24,386 210,930
DEPRECIATION
At 1 November 2023 6,048 875 12,005 18,928
Charge for year 3,004 727 2,670 6,401
Eliminated on disposal - - (5,419 ) (5,419 )
At 31 October 2024 9,052 1,602 9,256 19,910
NET BOOK VALUE
At 31 October 2024 141,135 34,755 15,130 191,020
At 31 October 2023 144,139 35,482 18,444 198,065

PAVELKA LIMITED (REGISTERED NUMBER: 08730839)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 November 2023
and 31 October 2024 13,382
NET BOOK VALUE
At 31 October 2024 13,382
At 31 October 2023 13,382

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 300,935 303,928
Other debtors 66,759 61,729
Prepayments 7,129 18,587
374,823 384,244

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 68,400 67,400
Trade creditors 256 13,485
Tax 10,412 -
Social security and other taxes 108,999 102,251
Directors' current accounts 35 16
Accruals and deferred income 29,423 17,901
217,525 201,053

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans - 1-2 years 24,233 67,400
Bank loans - 2-5 years 25,200 38,033
Bank loans more 5 yr by instalments 37,712 50,831
87,145 156,264

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instalments 37,712 50,831

PAVELKA LIMITED (REGISTERED NUMBER: 08730839)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loan 79,712 87,831

The above bank loan is secured by a fixed and floating charge over all the property or undertaking of the company.

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
10,000 Ordinary £0.0001 1 1