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REGISTERED NUMBER: 08016803 (England and Wales)















Unaudited Financial Statements For The Year Ended 30 September 2024

for

E M Pell & Partners Limited

E M Pell & Partners Limited (Registered number: 08016803)

Contents of the Financial Statements
For The Year Ended 30 September 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


E M Pell & Partners Limited

Company Information
For The Year Ended 30 September 2024







DIRECTORS: Mr M F Pell
Mrs B L Pell





REGISTERED OFFICE: White House Farm
Everdon
Daventry
Northants
NORTHAMPTONSHIRE
NN11 3BN





REGISTERED NUMBER: 08016803 (England and Wales)





ACCOUNTANTS: Harris & Clarke LLP
7 Billing Road
Northampton
NORTHAMPTONSHIRE
NN1 5AN

E M Pell & Partners Limited (Registered number: 08016803)

Balance Sheet
30 September 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 596,727 728,843

CURRENT ASSETS
Debtors 5 1,723,082 1,489,851
Cash at bank 161,089 103,080
1,884,171 1,592,931
CREDITORS
Amounts falling due within one year 6 459,354 551,600
NET CURRENT ASSETS 1,424,817 1,041,331
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,021,544

1,770,174

CREDITORS
Amounts falling due after more than one year 7 (87,045 ) (150,102 )

PROVISIONS FOR LIABILITIES (145,467 ) (138,480 )
NET ASSETS 1,789,032 1,481,592

E M Pell & Partners Limited (Registered number: 08016803)

Balance Sheet - continued
30 September 2024

2024 2023
Notes £    £    £    £   

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 1,788,932 1,481,492
1,789,032 1,481,592

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

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 17 June 2025 and were signed on its behalf by:





Mr M F Pell - Director


E M Pell & Partners Limited (Registered number: 08016803)

Notes to the Financial Statements
For The Year Ended 30 September 2024


1. STATUTORY INFORMATION

E M Pell & Partners 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.

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 25% on reducing balance, 20% on reducing balance and 20% on cost

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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

E M Pell & Partners Limited (Registered number: 08016803)

Notes to the Financial Statements - continued
For The Year Ended 30 September 2024


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 38 (2023 - 35 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 October 2023 975,416 512,526 2,344 1,490,286
Additions 4,494 18,480 1,723 24,697
At 30 September 2024 979,910 531,006 4,067 1,514,983
DEPRECIATION
At 1 October 2023 372,067 388,907 469 761,443
Charge for year 121,569 34,525 719 156,813
At 30 September 2024 493,636 423,432 1,188 918,256
NET BOOK VALUE
At 30 September 2024 486,274 107,574 2,879 596,727
At 30 September 2023 603,349 123,619 1,875 728,843

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 October 2023 418,365 100,245 518,610
Additions - 18,480 18,480
Transfer to ownership - (100,245 ) (100,245 )
At 30 September 2024 418,365 18,480 436,845
DEPRECIATION
At 1 October 2023 34,864 68,527 103,391
Charge for year 76,700 3,620 80,320
Transfer to ownership - (68,527 ) (68,527 )
At 30 September 2024 111,564 3,620 115,184
NET BOOK VALUE
At 30 September 2024 306,801 14,860 321,661
At 30 September 2023 383,501 31,718 415,219

E M Pell & Partners Limited (Registered number: 08016803)

Notes to the Financial Statements - continued
For The Year Ended 30 September 2024


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 652,237 526,236
Other debtors 1,070,845 963,615
1,723,082 1,489,851

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts - 234,702
Hire purchase contracts 78,951 84,100
Trade creditors 171,501 66,867
Taxation and social security 192,173 117,347
Other creditors 16,729 48,584
459,354 551,600

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 87,045 150,102

8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans - 234,702
Hire purchase contracts 165,996 234,202
165,996 468,904