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Logo On Report
Registered Number: 13319398
England and Wales

 

 

 

P&M EVENTS LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 30 April 2023

End date: 29 April 2024
Director Paul Andrew NICHOLSON
Registered Number 13319398
Registered Office 37A Victoria Road
Woolston
Southampton
Hampshire
SO19 9DY
Accountants JSR MANAGEMENT & HR CONSULTANCY SERVICES LTD
37A Victoria Road
Woolston
Southampton
SO19 9DY
1
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 29 April 2024.
Principal activities
Principal activity of the company during the financial year was of .Public House and Bar
Director
The director who served the company throughout the year was as follows:
Paul Andrew NICHOLSON
Statement of director's responsibilities
The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the director is required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.


----------------------------------
Paul Andrew NICHOLSON
Director

Date approved: 28 April 2025
2
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 80,049    89,037 
80,049    89,037 
Current assets      
Stocks 4 37,000    37,000 
Debtors 5 73,932    14,310 
Cash at bank and in hand 6,602    1,989 
117,534    53,299 
Creditors: amount falling due within one year 6 (131,558)   (101,466)
Net current assets (14,024)   (48,167)
 
Total assets less current liabilities 66,025    40,870 
Creditors: amount falling due after more than one year 7 (208,745)   (117,479)
Net assets (142,720)   (76,609)
 

Capital and reserves
     
Called up share capital 200    200 
Profit and loss account (142,920)   (76,809)
Shareholders' funds (142,720)   (76,609)
 


For the year ended 29 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 28 April 2025 and were signed by:


-------------------------------
Paul Andrew NICHOLSON
Director
3
General Information
P&M Events Ltd is a private company, limited by shares, registered in England and Wales, registration number 13319398, registration address 37A Victoria Road, Woolston, Southampton, Hampshire, SO19 9DY.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared on the going concern basis and under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
Since the previous Statement of Financial position date the government mandated lockdown and the resulting reduction of trading activity has effected the company's turnover and profitability for the current year. Due to the unpredictability of the Covid - 19 pandemic, any assumptions relating to the speed and completeness of the recovery will inevitably leave an element of uncertainty.

The directors continue to support the business and have assessed whether the "going concern" basis of accounting is appropriate, considering all the available information about the future, which is at least, but not limited to, 12 months from the date of approval. At this time, the directors neither intend to liquidate the entity or to cease trading and therefore have prepared the Financial Statements on a "going concern" basis.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and any trade discounts applied.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Fixtures and Fittings 15% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 10 (2023 : 19).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Improvements to property   Total
  £   £   £   £
At 30 April 2023 20,660    4,338    80,353    105,351 
Additions      
Disposals      
At 29 April 2024 20,660    4,338    80,353    105,351 
Depreciation
At 30 April 2023 8,390    576    7,348    16,314 
Charge for year 3,068    564    5,356    8,988 
On disposals      
At 29 April 2024 11,458    1,140    12,704    25,302 
Net book values
Closing balance as at 29 April 2024 9,202    3,198    67,649    80,049 
Opening balance as at 30 April 2023 12,270    3,762    73,005    89,037 

The net book value of Improvements to property includes £ 67,649 (2023 £73,005) in respect of assets leased under finance leases or hire purchase contracts.

4.

Stocks

2024
£
  2023
£
Stocks 37,000    37,000 
37,000    37,000 

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 73,932    4,105 
Prepayments & Accrued Income   192 
Accrued Income   (2,832)
Other Debtors   5,466 
Directors' Current Accounts   7,379 
73,932    14,310 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors   34,160 
Corporation Tax   100 
PAYE & Social Security 33,054    32,916 
Wages & Salaries Control Account 18,453    7,130 
Directors' Current Accounts 3,991   
VAT 76,060    27,160 
131,558    101,466 

7.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 102,344   
Amounts Owed to Group Undertakings 1,613    1,613 
Accrued Expenses 1,667   
Other Creditors 103,121    115,866 
208,745    117,479 

4