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Company Registration No. 04206466 (England and Wales)
Parish Green & Beatty Limited Unaudited accounts for the year ended 30 April 2025
Parish Green & Beatty Limited Unaudited accounts Contents
Page
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Parish Green & Beatty Limited Company Information for the year ended 30 April 2025
Directors
H Thomas J Forsyth G Green R Reynolds
Company Number
04206466 (England and Wales)
Registered Office
TALBOT HOUSE 44 TALBOT ROAD TALBOT GREEN PONTYCLUN CF72 8AF WALES
Accountants
STAS Ltd 253 Cowbridge Road West Cardiff CF5 5TD
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Parish Green & Beatty Limited Accountants' report
Accountants' report to the board of directors of Parish Green & Beatty Limited on the preparation of the unaudited statutory accounts for the year ended 30 April 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Parish Green & Beatty Limited for the year ended 30 April 2025 as set out on pages 5 - 8 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Parish Green & Beatty Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Parish Green & Beatty Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Parish Green & Beatty Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Parish Green & Beatty Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Parish Green & Beatty Limited. You consider that Parish Green & Beatty Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Parish Green & Beatty Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
STAS Ltd 253 Cowbridge Road West Cardiff CF5 5TD 22 July 2025
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Parish Green & Beatty Limited Statement of financial position as at 30 April 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
18,900 
22,680 
Tangible assets
23,876 
48,997 
42,776 
71,677 
Current assets
Inventories
18,557 
31,000 
Debtors
43,975 
37,419 
Cash at bank and in hand
107,099 
109,595 
169,631 
178,014 
Creditors: amounts falling due within one year
(79,508)
(110,063)
Net current assets
90,123 
67,951 
Total assets less current liabilities
132,899 
139,628 
Creditors: amounts falling due after more than one year
(22,434)
(28,321)
Provisions for liabilities
Deferred tax
(1,944)
(2,652)
Net assets
108,521 
108,655 
Capital and reserves
Called up share capital
300 
300 
Profit and loss account
108,221 
108,355 
Shareholders' funds
108,521 
108,655 
For the year ending 30 April 2025 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 directors acknowledge their 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 of Directors and authorised for issue on 22 July 2025 and were signed on its behalf by
R Reynolds Director Company Registration No. 04206466
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Parish Green & Beatty Limited Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
Parish Green & Beatty Limited is a private company, limited by shares, registered in England and Wales, registration number 04206466. The registered office is TALBOT HOUSE 44 TALBOT ROAD, TALBOT GREEN, PONTYCLUN, CF72 8AF, WALES.
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.
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.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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:
Land & buildings
50 years
Plant & machinery
20% reducing balance
Fixtures & fittings
5 years
Computer equipment
4 years
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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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Parish Green & Beatty Limited Notes to the Accounts for the year ended 30 April 2025
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 May 2024
75,600 
At 30 April 2025
75,600 
Amortisation
At 1 May 2024
52,920 
Charge for the year
3,780 
At 30 April 2025
56,700 
Net book value
At 30 April 2025
18,900 
At 30 April 2024
22,680 
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 May 2024
75,932 
84,576 
42,289 
2,095 
204,892 
Additions
- 
6,145 
4,405 
3,485 
14,035 
Disposals
(75,932)
- 
- 
- 
(75,932)
At 30 April 2025
- 
90,721 
46,694 
5,580 
142,995 
Depreciation
At 1 May 2024
44,092 
71,146 
39,434 
1,223 
155,895 
Charge for the year
- 
4,393 
1,813 
1,110 
7,316 
On disposals
(44,092)
- 
- 
- 
(44,092)
At 30 April 2025
- 
75,539 
41,247 
2,333 
119,119 
Net book value
At 30 April 2025
- 
15,182 
5,447 
3,247 
23,876 
At 30 April 2024
31,840 
13,430 
2,855 
872 
48,997 
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Parish Green & Beatty Limited Notes to the Accounts for the year ended 30 April 2025
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
43,975 
37,419 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
5,608 
9,377 
VAT
2,289 
528 
Obligations under finance leases and hire purchase contracts
4,048 
2,762 
Trade creditors
10,718 
15,710 
Taxes and social security
43,765 
59,651 
Other creditors
1,080 
1,029 
Loans from directors
12,000 
21,006 
79,508 
110,063 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
22,434 
24,273 
Obligations under finance leases and hire purchase contracts
- 
4,048 
22,434 
28,321 
9
Average number of employees
During the year the average number of employees was 16 (2024: 16).
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