1 October 2023 false No description of principal activity Taxfiler 2024.6 13624403business:PrivateLimitedCompanyLtd2023-10-012024-09-30 136244032023-09-30 136244032023-10-012024-09-30 13624403business:AuditExemptWithAccountantsReport2023-10-012024-09-30 13624403business:FilletedAccounts2023-10-012024-09-30 136244032024-09-30 13624403business:Director12023-10-012024-09-30 13624403business:Director22023-10-012024-09-30 13624403business:RegisteredOffice2023-10-012024-09-30 13624403core:WithinOneYear2024-09-30 13624403core:AfterOneYear2024-09-30 13624403core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 13624403core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 13624403core:PreviouslyStatedAmount2024-09-30 13624403business:SmallEntities2023-10-012024-09-30 13624403countries:EnglandWales2023-10-012024-09-30 13624403core:PlantMachinery2023-10-012024-09-30 13624403core:FurnitureFittings2023-10-012024-09-30 13624403core:Goodwill2023-09-30 13624403core:Goodwill2023-10-012024-09-30 13624403core:Goodwill2024-09-30 13624403core:PlantMachinery2023-09-30 13624403core:FurnitureFittings2023-09-30 13624403core:PlantMachinery2024-09-30 13624403core:FurnitureFittings2024-09-30 iso4217:GBP xbrli:pure
Company Registration No. 13624403 (England and Wales)
PK&MM LTD Unaudited accounts for the year ended 30 September 2024
PK&MM LTD Unaudited accounts Contents
Page
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PK&MM LTD Company Information for the year ended 30 September 2024
Directors
SINGH, Pritpal KAUR, Kamalpreet
Company Number
13624403 (England and Wales)
Registered Office
194 CHRISTCHURCH ROAD NEWPORT GWENT NP19 8BD UNITED KINGDOM
Accountants
XEN ACCOUNTANTS LTD 102 A COMMERCIAL STREET NEWPORT NP20 1LU
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PK&MM LTD Statement of financial position as at 30 September 2024
2024 
Notes
£ 
Fixed assets
Intangible assets
100,000 
Tangible assets
116,278 
216,278 
Current assets
Inventories
55,510 
Debtors
26 
Cash at bank and in hand
6,882 
62,418 
Creditors: amounts falling due within one year
(68,978)
Net current liabilities
(6,560)
Total assets less current liabilities
209,718 
Creditors: amounts falling due after more than one year
(272,286)
Net liabilities
(62,568)
Capital and reserves
Called up share capital
100 
Profit and loss account
(62,668)
Shareholders' funds
(62,568)
For the year ending 30 September 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 directors acknowledge their 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 of Directors and authorised for issue on 19 March 2025 and were signed on its behalf by
SINGH, Pritpal Director Company Registration No. 13624403
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PK&MM LTD Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
PK&MM LTD is a private company, limited by shares, registered in England and Wales, registration number 13624403. The registered office is 194 CHRISTCHURCH ROAD, NEWPORT, GWENT, NP19 8BD, UNITED KINGDOM.
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 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.
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
15% & 10% Straight Line
Fixtures & fittings
15% Straight Line
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 October 2023
- 
Additions
125,000 
At 30 September 2024
125,000 
Amortisation
At 1 October 2023
- 
Charge for the year
25,000 
At 30 September 2024
25,000 
Net book value
At 30 September 2024
100,000 
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PK&MM LTD Notes to the Accounts for the year ended 30 September 2024
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 October 2023
18,749 
33,280 
52,029 
Additions
10,000 
90,000 
100,000 
At 30 September 2024
28,749 
123,280 
152,029 
Depreciation
At 1 October 2023
3,850 
9,984 
13,834 
Charge for the year
3,425 
18,492 
21,917 
At 30 September 2024
7,275 
28,476 
35,751 
Net book value
At 30 September 2024
21,474 
94,804 
116,278 
6
Debtors
2024 
£ 
Amounts falling due within one year
VAT
26 
7
Creditors: amounts falling due within one year
2024 
£ 
VAT
2,444 
Trade creditors
20,277 
Taxes and social security
954 
Other creditors
5,437 
Loans from directors
35,682 
Accruals
4,184 
68,978 
8
Creditors: amounts falling due after more than one year
2024 
£ 
Other creditors
272,286 
9
Average number of employees
During the year the average number of employees was 4.
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