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REGISTERED NUMBER: 09194374 (England and Wales)















P & G 2014 LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024






P & G 2014 LIMITED (REGISTERED NUMBER: 09194374)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024




Page

Company Information 1

Statement of Financial Position 2 to 3

Notes to the Financial Statements 4 to 7


P & G 2014 LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2024







DIRECTORS: P A Hajduk
Mrs G A Hajduk





REGISTERED OFFICE: 24 Commerce Road
Lynch Wood
Peterborough
Cambridgeshire
PE2 6LR





REGISTERED NUMBER: 09194374 (England and Wales)





ACCOUNTANTS: Duncan & Toplis Limited
4 Henley Way
Doddington Road
Lincoln
Lincolnshire
LN6 3QR

P & G 2014 LIMITED (REGISTERED NUMBER: 09194374)

STATEMENT OF FINANCIAL POSITION
31 AUGUST 2024

31.8.24 31.8.23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 208,107 73,329
Tangible assets 5 1,189 846
Investments 6 287,177 172,178
496,473 246,353

CURRENT ASSETS
Debtors 7 283,459 356,226
Cash at bank and in hand 242,259 657,679
525,718 1,013,905
CREDITORS
Amounts falling due within one year 8 25,792 33,903
NET CURRENT ASSETS 499,926 980,002
TOTAL ASSETS LESS CURRENT LIABILITIES 996,399 1,226,355

PROVISIONS FOR LIABILITIES 21,850 -
NET ASSETS 974,549 1,226,355

CAPITAL AND RESERVES
Called up share capital 9 255 255
Fair value reserve 93,149 -
Merger reserves 172,053 172,053
Retained earnings 709,092 1,054,047
SHAREHOLDERS' FUNDS 974,549 1,226,355

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

P & G 2014 LIMITED (REGISTERED NUMBER: 09194374)

STATEMENT OF FINANCIAL POSITION - continued
31 AUGUST 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 Board of Directors and authorised for issue on 25 February 2025 and were signed on its behalf by:





P A Hajduk - Director


P & G 2014 LIMITED (REGISTERED NUMBER: 09194374)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1. STATUTORY INFORMATION

P & G 2014 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 as modified by the revaluation of certain assets.

Turnover and other income
Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

Rendering of services

When the outcome of a transaction can be estimated reliably, turnover from management consultancy is recognised by reference to the stage of completion at the balance sheet date.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

Interest and dividends receivable

Interest income is recognised using the effective interest method and dividend income is recognised as the company’s right to receive payment is established.

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.

Software development is being amortised evenly over their estimated useful life of five years.

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 cost

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

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 statement of financial position date.


P & G 2014 LIMITED (REGISTERED NUMBER: 09194374)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 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 statement of financial position 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.

Investments
Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 September 2023 132,090
Additions 200,892
At 31 August 2024 332,982
AMORTISATION
At 1 September 2023 58,761
Charge for year 66,114
At 31 August 2024 124,875
NET BOOK VALUE
At 31 August 2024 208,107
At 31 August 2023 73,329

P & G 2014 LIMITED (REGISTERED NUMBER: 09194374)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2023 10,386
Additions 1,046
At 31 August 2024 11,432
DEPRECIATION
At 1 September 2023 9,540
Charge for year 703
At 31 August 2024 10,243
NET BOOK VALUE
At 31 August 2024 1,189
At 31 August 2023 846

6. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 September 2023 172,178
Revaluations 114,999
At 31 August 2024 287,177
NET BOOK VALUE
At 31 August 2024 287,177
At 31 August 2023 172,178

Cost or valuation at 31 August 2024 is represented by:

Other
investments
£   
Valuation in 2024 114,999
Cost 172,178
287,177

P & G 2014 LIMITED (REGISTERED NUMBER: 09194374)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

7. DEBTORS
31.8.24 31.8.23
£    £   
Amounts falling due within one year:
Trade debtors 758 53,487
Amounts owed by participating interests 249,301 102,105
Other debtors 33,400 79,280
283,459 234,872

Amounts falling due after more than one year:
Other debtors - 121,354

Aggregate amounts 283,459 356,226

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade creditors 17,095 17,084
Other creditors 8,697 16,819
25,792 33,903

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.24 31.8.23
value: £    £   
255 Ordinary Shares £1 255 255