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REGISTERED NUMBER: 04135360 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

FOR

PITRUCHAYA LIMITED

PITRUCHAYA LIMITED (REGISTERED NUMBER: 04135360)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


PITRUCHAYA LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTOR: Upendra Patel





SECRETARY: Upendra Patel





REGISTERED OFFICE: 9 Churchill Court
58 Station Road,
Noth Harrow
Harrow
HA2 7SA





REGISTERED NUMBER: 04135360 (England and Wales)





ACCOUNTANTS: Chapmans
Chartered Accountants
9 Churchill Court
58 Station Road
North Harrow
HA2 7SA

PITRUCHAYA LIMITED (REGISTERED NUMBER: 04135360)

BALANCE SHEET
30 JUNE 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 30,337 44,670
Tangible assets 5 132,250 138,322
162,587 182,992

CURRENT ASSETS
Stocks 58,490 56,220
Debtors 6 265,108 142,340
Cash at bank and in hand 110,416 202,327
434,014 400,887
CREDITORS
Amounts falling due within one year 7 316,440 327,408
NET CURRENT ASSETS 117,574 73,479
TOTAL ASSETS LESS CURRENT
LIABILITIES

280,161

256,471

CREDITORS
Amounts falling due after more than one year 8 (19,167 ) (29,169 )

PROVISIONS FOR LIABILITIES (1,942 ) (2,033 )
NET ASSETS 259,052 225,269

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 258,952 225,169
SHAREHOLDERS' FUNDS 259,052 225,269

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

PITRUCHAYA LIMITED (REGISTERED NUMBER: 04135360)

BALANCE SHEET - continued
30 JUNE 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 director and authorised for issue on 21 March 2025 and were signed by:





Upendra Patel - Director


PITRUCHAYA LIMITED (REGISTERED NUMBER: 04135360)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024


1. STATUTORY INFORMATION

Pitruchaya 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.

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of fifteen years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

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.

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.


PITRUCHAYA LIMITED (REGISTERED NUMBER: 04135360)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 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.

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 30 (2023 - NIL ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 July 2023
and 30 June 2024 415,000
AMORTISATION
At 1 July 2023 370,330
Charge for year 14,333
At 30 June 2024 384,663
NET BOOK VALUE
At 30 June 2024 30,337
At 30 June 2023 44,670

PITRUCHAYA LIMITED (REGISTERED NUMBER: 04135360)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024


5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 July 2023
and 30 June 2024 172,205 274,079 446,284
DEPRECIATION
At 1 July 2023 44,396 263,566 307,962
Charge for year 3,444 2,628 6,072
At 30 June 2024 47,840 266,194 314,034
NET BOOK VALUE
At 30 June 2024 124,365 7,885 132,250
At 30 June 2023 127,809 10,513 138,322

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 265,108 142,340

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 51,638 82,443
Taxation and social security 25,006 23,925
Other creditors 239,796 221,040
316,440 327,408

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Other creditors 19,167 29,169

PITRUCHAYA LIMITED (REGISTERED NUMBER: 04135360)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024


9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 June 2024 and 30 June 2023:

2024 2023
£    £   
Upendra Patel
Balance outstanding at start of year - -
Amounts advanced 205,108 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 205,108 -

10. RELATED PARTY DISCLOSURES

Other creditors includes £105,440 (2023: £193,907) due to U & U Limited, a company related by common ownership. The amount is interest free and repayable on demand.