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Company Registration No. 13323925 (England and Wales)
P&A PO Ltd Unaudited accounts for the year ended 31 October 2024
P&A PO Ltd Unaudited accounts Contents
Page
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P&A PO Ltd Company Information for the year ended 31 October 2024
Director
Priyesh S Naik
Company Number
13323925 (England and Wales)
Registered Office
1082 Stockport Road Manchester M19 2SU England
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P&A PO Ltd Statement of financial position as at 31 October 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
75,000 
75,000 
Current assets
Inventories
2,568 
3,988 
Cash at bank and in hand
17,204 
9,417 
19,772 
13,405 
Creditors: amounts falling due within one year
(5,868)
(4,809)
Net current assets
13,904 
8,596 
Total assets less current liabilities
88,904 
83,596 
Creditors: amounts falling due after more than one year
(59,384)
(70,773)
Net assets
29,520 
12,823 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
29,518 
12,821 
Shareholders' funds
29,520 
12,823 
For the year ending 31 October 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 18 March 2025 and were signed on its behalf by
Priyesh S Naik Director Company Registration No. 13323925
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P&A PO Ltd Notes to the Accounts for the year ended 31 October 2024
1
Statutory information
P&A PO Ltd is a private company, limited by shares, registered in England and Wales, registration number 13323925. The registered office is 1082 Stockport Road, Manchester, M19 2SU, 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.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 November 2023
75,000 
At 31 October 2024
75,000 
Amortisation
At 1 November 2023
- 
At 31 October 2024
- 
Net book value
At 31 October 2024
75,000 
At 31 October 2023
75,000 
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P&A PO Ltd Notes to the Accounts for the year ended 31 October 2024
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
332 
193 
Taxes and social security
4,036 
2,616 
Proposed dividends
1,500 
2,000 
5,868 
4,809 
6
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Loans from directors
59,384 
70,773 
7
Average number of employees
During the year the average number of employees was 4 (2023: 4).
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