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
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
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
Parish Green & Beatty Limited
Statement of financial position
as at 30 April 2025
Intangible assets
18,900
22,680
Tangible assets
23,876
48,997
Cash at bank and in hand
107,099
109,595
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
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
Parish Green & Beatty Limited
Notes to the Accounts
for the year ended 30 April 2025
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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 (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:
Plant & machinery
20% reducing balance
Fixtures & fittings
5 years
Computer equipment
4 years
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 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.
Parish Green & Beatty Limited
Notes to the Accounts
for the year ended 30 April 2025
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.
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
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
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
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
Parish Green & Beatty Limited
Notes to the Accounts
for the year ended 30 April 2025
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
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
8
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
-
4,048
9
Average number of employees
During the year the average number of employees was 16 (2024: 16).