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Company Registration No. 12336015 (England and Wales)
Pearl Training and Consultancy Service Limited Unaudited accounts for the period from 17 November 2023 to 31 October 2024
Pearl Training and Consultancy Service Limited Unaudited accounts Contents
Page
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Pearl Training and Consultancy Service Limited Company Information for the period from 17 November 2023 to 31 October 2024
Director
Mrs S Karabulut
Company Number
12336015 (England and Wales)
Registered Office
419 Lordship Lane London London N17 6AG England
Accountants
DNG Associates 214 Baker Street Enfield London EN1 3JT
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Pearl Training and Consultancy Service Limited Statement of financial position as at 31 October 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
859 
1,048 
Current assets
Debtors
24,195 
7,317 
Cash at bank and in hand
10,624 
3,527 
34,819 
10,844 
Creditors: amounts falling due within one year
(31,519)
(6,279)
Net current assets
3,300 
4,565 
Total assets less current liabilities
4,159 
5,613 
Creditors: amounts falling due after more than one year
(3,923)
(4,723)
Net assets
236 
890 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
136 
790 
Shareholders' funds
236 
890 
For the period ending 31 October 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 her 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 November 2024 and were signed on its behalf by
Mrs S Karabulut Director Company Registration No. 12336015
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Pearl Training and Consultancy Service Limited Notes to the Accounts for the period from 17 November 2023 to 31 October 2024
1
Statutory information
Pearl Training and Consultancy Service Limited is a private company, limited by shares, registered in England and Wales, registration number 12336015. The registered office is 419 Lordship Lane, London, London, N17 6AG, 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Fixtures & fittings
18% - reducing balance method
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 17 November 2023
1,278 
At 31 October 2024
1,278 
Depreciation
At 17 November 2023
230 
Charge for the period
189 
At 31 October 2024
419 
Net book value
At 31 October 2024
859 
At 16 November 2023
1,048 
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Pearl Training and Consultancy Service Limited Notes to the Accounts for the period from 17 November 2023 to 31 October 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due after more than one year
Other debtors
24,195 
7,317 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
1,053 
1,053 
Taxes and social security
4,057 
4,476 
Loans from directors
26,409 
- 
Accruals
- 
750 
31,519 
6,279 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
3,923 
4,723 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Mrs S Karabulut
Directors Loan Account
- 
- 
26,409 
(26,409)
- 
- 
26,409 
(26,409)
10
Average number of employees
During the period the average number of employees was 2 (2023: 2).
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