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Company Registration No. 11613041 (England and Wales)
PJTC LTD Unaudited accounts for the year ended 31 October 2024
PJTC LTD Unaudited accounts Contents
Page
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PJTC LTD Company Information for the year ended 31 October 2024
Director
Pavel Skaun
Company Number
11613041 (England and Wales)
Registered Office
71-75 Shelton Street London WC2H 9JQ United Kingdom
Accountants
BNA Consulting Services Ltd One Kingdom Street Paddington Central London W2 6BD
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PJTC LTD Statement of financial position as at 31 October 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
67,937 
9,252 
Current assets
Inventories
10,000 
10,000 
Debtors
63,849 
45,825 
Cash at bank and in hand
932 
11,764 
74,781 
67,589 
Creditors: amounts falling due within one year
(102,503)
(25,363)
Net current (liabilities)/assets
(27,722)
42,226 
Total assets less current liabilities
40,215 
51,478 
Creditors: amounts falling due after more than one year
(76,790)
(42,144)
Net (liabilities)/assets
(36,575)
9,334 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(36,576)
9,333 
Shareholders' funds
(36,575)
9,334 
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 24 July 2025 and were signed on its behalf by
Pavel Skaun Director Company Registration No. 11613041
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PJTC LTD Notes to the Accounts for the year ended 31 October 2024
1
Statutory information
PJTC LTD is a private company, limited by shares, registered in England and Wales, registration number 11613041. The registered office is 71-75 Shelton Street, London, WC2H 9JQ, United Kingdom.
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:
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.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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PJTC LTD Notes to the Accounts for the year ended 31 October 2024
4
Tangible fixed assets
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 November 2023
- 
11,899 
11,899 
Additions
50,298 
23,301 
73,599 
At 31 October 2024
50,298 
35,200 
85,498 
Depreciation
At 1 November 2023
- 
2,647 
2,647 
Charge for the year
9,054 
5,860 
14,914 
At 31 October 2024
9,054 
8,507 
17,561 
Net book value
At 31 October 2024
41,244 
26,693 
67,937 
At 31 October 2023
- 
9,252 
9,252 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
1,679 
2,238 
Accrued income and prepayments
6 
- 
Other debtors
62,164 
43,587 
63,849 
45,825 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
49,869 
21,656 
Trade creditors
40,866 
- 
Taxes and social security
8,011 
3,707 
Accruals
3,757 
- 
102,503 
25,363 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
76,790 
42,144 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
9
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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