Caseware UK (AP4) 2023.0.135 2023.0.135 2025-03-312025-03-312024-04-01The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.falseThe company's principal activity during the year continued to be the recycling of non-metal wasteand import & export services.33falsetruefalse 05425487 2024-04-01 2025-03-31 05425487 2023-04-01 2024-03-31 05425487 2025-03-31 05425487 2024-03-31 05425487 2023-04-01 05425487 c:Director3 2024-04-01 2025-03-31 05425487 d:PlantMachinery 2024-04-01 2025-03-31 05425487 d:PlantMachinery 2025-03-31 05425487 d:PlantMachinery 2024-03-31 05425487 d:Goodwill 2025-03-31 05425487 d:Goodwill 2024-03-31 05425487 d:CurrentFinancialInstruments 2025-03-31 05425487 d:CurrentFinancialInstruments 2024-03-31 05425487 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 05425487 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 05425487 d:ShareCapital 2024-04-01 2025-03-31 05425487 d:ShareCapital 2025-03-31 05425487 d:ShareCapital 2023-04-01 2024-03-31 05425487 d:ShareCapital 2024-03-31 05425487 d:ShareCapital 2023-04-01 05425487 d:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 05425487 d:RetainedEarningsAccumulatedLosses 2025-03-31 05425487 d:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 05425487 d:RetainedEarningsAccumulatedLosses 2024-03-31 05425487 d:RetainedEarningsAccumulatedLosses 2023-04-01 05425487 c:FRS102 2024-04-01 2025-03-31 05425487 c:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 05425487 c:FullAccounts 2024-04-01 2025-03-31 05425487 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 05425487 2 2024-04-01 2025-03-31 05425487 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 05425487









PREMIER TRADING GB LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

 
PREMIER TRADING GB LIMITED
 
 
  
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF PREMIER TRADING GB LIMITED
FOR THE YEAR ENDED 31 MARCH 2025

You consider that the Company is exempt from an audit for the year ended 31 March 2025. You have acknowledged, on the Balance sheet, your responsibilities for ensuring that the Company keeps adequate accounting records which comply with section 386 of the Companies Act 2006, and for preparing the financial statements which give a true and fair view of the state of affairs of the Company and of its profit or loss for the financial year.

In accordance with your instructions, we have prepared the financial statements on pages 10 from the accounting records of the Company and on the basis of information and explanations you have given to us.

We have not carried out an audit or any other review, and consequently we do not express any opinion on these financial statements.

  



Eclipse Consultancy Limited
 
The Courtyard
14A Sydenham Road
Croydon
CR0 2EE
9 June 2025
Page 1

 
PREMIER TRADING GB LIMITED
REGISTERED NUMBER: 05425487

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 6 
1,529,077
1,487,216

Cash at bank and in hand
 7 
329,143
245,352

  
1,858,220
1,732,568

Creditors: amounts falling due within one year
 8 
(148,720)
(28,857)

Net current assets
  
 
 
1,709,500
 
 
1,703,711

Total assets less current liabilities
  
1,709,500
1,703,711

  

Net assets
  
1,709,500
1,703,711


Capital and reserves
  

Called up share capital 
  
10,000
10,000

Profit and loss account
  
1,699,500
1,693,711

  
1,709,500
1,703,711


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
Praveen Modha
Director

Date: 9 June 2025
Page 2

 
PREMIER TRADING GB LIMITED
REGISTERED NUMBER: 05425487
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025


The notes on pages 6 to 10 form part of these financial statements.

Page 3

 
PREMIER TRADING GB LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2025


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 April 2024
10,000
1,693,711
1,703,711


Comprehensive income for the year

Profit for the year
-
155,789
155,789
Total comprehensive income for the year
-
155,789
155,789


Contributions by and distributions to owners

Dividends: Equity capital
-
(150,000)
(150,000)


At 31 March 2025
10,000
1,699,500
1,709,500


The notes on pages 6 to 10 form part of these financial statements.

Page 4

 
PREMIER TRADING GB LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2024


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 April 2023
10,000
1,757,534
1,767,534


Comprehensive income for the year

Profit for the year
-
86,177
86,177
Total comprehensive income for the year
-
86,177
86,177

Dividends: Equity capital
-
(150,000)
(150,000)


Total transactions with owners
-
(150,000)
(150,000)


At 31 March 2024
10,000
1,693,711
1,703,711


The notes on pages 6 to 10 form part of these financial statements.

Page 5

 
PREMIER TRADING GB LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Premier Trading GB Limited is a private company limited by shares and incorporated in England.
Its registered office is: 11 Upper Mulgrave Road,Cheam,Sutton,Surrey,SM2 7AY and registered company number is :05425487

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 6

 
PREMIER TRADING GB LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.4

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
10%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 7

 
PREMIER TRADING GB LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2024 - 3).


4.


Intangible assets




Goodwill

£



Cost


At 1 April 2024
176,250



At 31 March 2025

176,250



Amortisation


At 1 April 2024
176,250



At 31 March 2025

176,250



Net book value



At 31 March 2025
-



At 31 March 2024
-



Page 8

 
PREMIER TRADING GB LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

5.


Tangible fixed assets





Plant and machinery

£



Cost or valuation


At 1 April 2024
3,769



At 31 March 2025

3,769



Depreciation


At 1 April 2024
3,769



At 31 March 2025

3,769



Net book value



At 31 March 2025
-



At 31 March 2024
-


6.


Debtors

2025
2024
£
£


Other debtors
1,529,077
1,487,216

1,529,077
1,487,216



7.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
329,143
245,352

329,143
245,352


Page 9

 
PREMIER TRADING GB LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

8.


Creditors: Amounts falling due within one year

2025
2024
£
£

Corporation tax
51,068
25,965

Other taxation and social security
639
1,392

Other creditors
95,513
-

Accruals and deferred income
1,500
1,500

148,720
28,857



9.


Related party transactions

During the year the company paid net cash of £Nil (2024: £64,128) to the directors I Modha
and P Modha. The directors also withdrew the dividend of £Nil (2024: £150,000). At the end
of the year, the balance due from the directors was £54,487 (2024: £8,583).

 
Page 10