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Company Registration No. 09050507 (England and Wales)
PAU ENTERPRISES LIMITED Unaudited accounts for the year ended 31 May 2024
PAU ENTERPRISES LIMITED Unaudited accounts Contents
Page
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PAU ENTERPRISES LIMITED Company Information for the year ended 31 May 2024
Director
Kalpesh Pau
Company Number
09050507 (England and Wales)
Registered Office
5 WORDSWORTH DRIVE SHEFFIELD S5 8NP ENGLAND
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PAU ENTERPRISES LIMITED Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
30,000 
36,000 
Tangible assets
68,575 
71,374 
98,575 
107,374 
Current assets
Inventories
50,000 
45,000 
Debtors
255,000 
100,000 
Cash at bank and in hand
79,793 
105,319 
384,793 
250,319 
Creditors: amounts falling due within one year
(400,210)
(237,247)
Net current (liabilities)/assets
(15,417)
13,072 
Net assets
83,158 
120,446 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
83,157 
120,445 
Shareholders' funds
83,158 
120,446 
For the year ending 31 May 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 his 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 6 October 2024 and were signed on its behalf by
Kalpesh Pau Director Company Registration No. 09050507
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PAU ENTERPRISES LIMITED Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
PAU ENTERPRISES LIMITED is a private company, limited by shares, registered in England and Wales, registration number 09050507. The registered office is 5 WORDSWORTH DRIVE, SHEFFIELD, S5 8NP, 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 year, 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.
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:
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 June 2023
60,000 
At 31 May 2024
60,000 
Amortisation
At 1 June 2023
24,000 
Charge for the year
6,000 
At 31 May 2024
30,000 
Net book value
At 31 May 2024
30,000 
At 31 May 2023
36,000 
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PAU ENTERPRISES LIMITED Notes to the Accounts for the year ended 31 May 2024
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 June 2023
79,659 
- 
19,118 
98,777 
Additions
- 
16,000 
- 
16,000 
At 31 May 2024
79,659 
16,000 
19,118 
114,777 
Depreciation
At 1 June 2023
15,931 
- 
11,472 
27,403 
Charge for the year
15,931 
- 
2,868 
18,799 
At 31 May 2024
31,862 
- 
14,340 
46,202 
Net book value
At 31 May 2024
47,797 
16,000 
4,778 
68,575 
At 31 May 2023
63,728 
- 
7,646 
71,374 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due after more than one year
Amounts due from group undertakings etc.
255,000 
100,000 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
12,987 
(65,445)
Trade creditors
281,301 
198,232 
Loans from directors
77,000 
77,000 
Accruals
28,922 
27,460 
400,210 
237,247 
8
Average number of employees
During the year the average number of employees was 4 (2023: 4).
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