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Registered Number: 05239320
England and Wales

 

 

 

PALI LTD



Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2024

End date: 31 March 2025
Directors Mr Malcolm Edward Small
Mrs Johanna Gail Milne
Mr Nicholas Andrew Small
Registered Number 05239320
Registered Office 2-4 Croxteth Ave
Wallasey
Wirral
CH44 5UL
Accountants Taylor Phelan Ltd
113 Wallasey Road
Wallasey
Wirral
CH44 2AA
1
Accountant’s report
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 complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes 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 accounts.
Taylor Phelan Ltd
31 March 2025



....................................................

Taylor Phelan Ltd

113 Wallasey Road
Wallasey
Wirral
CH44 2AA
17 June 2025
2
 
 
Notes
 
2025
£
  2024
£
Fixed assets      
Intangible fixed assets 3 33,790    38,340 
Tangible fixed assets 4 22,924    30,416 
56,714    68,756 
Current assets      
Debtors 5 270,870    238,004 
Investments 6 100    100 
Cash at bank and in hand 422,328    329,914 
693,298    568,018 
Creditors: amount falling due within one year 7 (272,668)   (164,278)
Net current assets 420,630    403,740 
 
Total assets less current liabilities 477,344    472,496 
Net assets 477,344    472,496 
 

Capital and reserves
     
Called up share capital 160    160 
Profit and loss account 477,184    472,336 
Shareholders' funds 477,344    472,496 
 


For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 17 June 2025 and were signed on its behalf by:


-------------------------------
Mr Nicholas Andrew Small
Director
3
General Information
PALI LTD is a private company, limited by shares, registered in England and Wales, registration number 05239320, registration address 2-4 Croxteth Ave, Wallasey, Wirral, CH44 5UL.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Research and development expenditure
Research and development expenditure is charged to the income statement in the period in which it is incurred.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 15 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 15% Reducing Balance
Motor Vehicles 20% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
2.

Average number of employees

Average number of employees during the year was 27 (2024 : 25).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 April 2024 70,000    70,000 
Additions  
Disposals  
At 31 March 2025 70,000    70,000 
Amortisation
At 01 April 2024 31,660    31,660 
Charge for year 4,550    4,550 
On disposals  
At 31 March 2025 36,210    36,210 
Net book values
At 31 March 2025 33,790    33,790 
At 31 March 2024 38,340    38,340 


4.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Total
  £   £   £   £   £
At 01 April 2024 18,615    19,334    67,427    7,589    112,965 
Additions        
Disposals        
At 31 March 2025 18,615    19,334    67,427    7,589    112,965 
Depreciation
At 01 April 2024 7,446    19,334    48,180    7,589    82,549 
Charge for year 3,723      3,769      7,492 
On disposals        
At 31 March 2025 11,169    19,334    51,949    7,589    90,041 
Net book values
Closing balance as at 31 March 2025 7,446      15,478      22,924 
Opening balance as at 01 April 2024 11,169      19,247      30,416 


5.

Debtors: amounts falling due within one year

2025
£
  2024
£
Trade Debtors 257,747    232,440 
Prepayments & Accrued Income 13,123    5,564 
270,870    238,004 

6.

Investments

2025
£
  2024
£
Shares held 100    100 
100    100 

7.

Creditors: amount falling due within one year

2025
£
  2024
£
Trade Creditors 89,692    69,629 
Corporation Tax 104,251    20,509 
PAYE & Social Security 11,126    8,591 
Accrued Expenses 3,249    3,001 
VAT 64,350    62,548 
272,668    164,278 

4