1 April 2024 false No description of principal activity Taxfiler 2024.6 03720886business:PrivateLimitedCompanyLtd2024-04-012025-03-31 037208862024-03-31 037208862024-04-012025-03-31 03720886business:AuditExempt-NoAccountantsReport2024-04-012025-03-31 03720886business:FilletedAccounts2024-04-012025-03-31 037208862025-03-31 03720886business:Director12024-04-012025-03-31 03720886business:CompanySecretary12024-04-012025-03-31 03720886business:RegisteredOffice2024-04-012025-03-31 037208862024-03-31 03720886core:WithinOneYear2025-03-31 03720886core:WithinOneYear2024-03-31 03720886core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 03720886core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 03720886core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 03720886core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 03720886core:PreviouslyStatedAmount2025-03-31 03720886core:PreviouslyStatedAmount2024-03-31 03720886business:SmallEntities2024-04-012025-03-31 03720886countries:EnglandWales2024-04-012025-03-31 03720886core:FurnitureFittings2024-04-012025-03-31 03720886core:ComputerEquipment2024-04-012025-03-31 03720886core:Goodwill2024-03-31 03720886core:Goodwill2024-04-012025-03-31 03720886core:Goodwill2025-03-31 03720886core:FurnitureFittings2024-03-31 03720886core:ComputerEquipment2024-03-31 03720886core:FurnitureFittings2025-03-31 03720886core:ComputerEquipment2025-03-31 037208862023-04-012024-03-31 iso4217:GBP xbrli:pure
Company Registration No. 03720886 (England and Wales)
P&A Accountants Limited Unaudited accounts for the year ended 31 March 2025
P&A Accountants Limited Unaudited accounts Contents
Page
- 2 -
P&A Accountants Limited Company Information for the year ended 31 March 2025
Director
A Howarth
Secretary
P&A Secretaries Limited
Company Number
03720886 (England and Wales)
Registered Office
c/o Pearson & Associates Suite E, Canal Wharf, Eshton Road Gargrave, Skipton BD23 3SE
Accountants
Pearson & Associates Suite E, Canal Wharf Eshton Road Gargrave, Skipton North Yorkshire BD23 3SE
- 3 -
P&A Accountants Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,133 
1,486 
Current assets
Inventories
- 
27,655 
Debtors
91,961 
71,773 
Cash at bank and in hand
19,755 
6,936 
111,716 
106,364 
Creditors: amounts falling due within one year
(82,688)
(103,998)
Net current assets
29,028 
2,366 
Net assets
30,161 
3,852 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
30,061 
3,752 
Shareholders' funds
30,161 
3,852 
For the year ending 31 March 2025 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 9 April 2025 and were signed on its behalf by
A Howarth Director Company Registration No. 03720886
- 4 -
P&A Accountants Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
P&A Accountants Limited is a private company, limited by shares, registered in England and Wales, registration number 03720886. The registered office is c/o Pearson & Associates, Suite E, Canal Wharf, Eshton Road, Gargrave, Skipton, BD23 3SE.
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:
Fixtures & fittings
15% reducing balance
Computer equipment
25% reducing balance
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 April 2024
47,500 
Revaluations
(47,500)
At 31 March 2025
- 
Amortisation
At 1 April 2024
47,500 
On disposals
(47,500)
At 31 March 2025
- 
Net book value
At 31 March 2025
- 
- 5 -
P&A Accountants Limited Notes to the Accounts for the year ended 31 March 2025
5
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2024
14,474 
5,400 
19,874 
At 31 March 2025
14,474 
5,400 
19,874 
Depreciation
At 1 April 2024
13,626 
4,762 
18,388 
Charge for the year
128 
225 
353 
At 31 March 2025
13,754 
4,987 
18,741 
Net book value
At 31 March 2025
720 
413 
1,133 
At 31 March 2024
848 
638 
1,486 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
89,713 
70,470 
Accrued income and prepayments
2,248 
1,303 
91,961 
71,773 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
- 
4,689 
Trade creditors
12,487 
4,303 
Amounts owed to group undertakings and other participating interests
- 
34,107 
Taxes and social security
36,123 
33,949 
Other creditors
6,093 
3,679 
Loans from directors
27,985 
23,271 
82,688 
103,998 
8
Average number of employees
During the year the average number of employees was 6 (2024: 6).
- 6 -