Company registration number 7426967 (England and Wales)
P.A.H. COMMUNICATIONS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024
PAGES FOR FILING WITH REGISTRAR
P.A.H. COMMUNICATIONS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
P.A.H. COMMUNICATIONS LIMITED
BALANCE SHEET
AS AT
31 OCTOBER 2024
31 October 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
4
61,374
51,333
Current assets
Debtors
5
79,115
45,266
Cash at bank and in hand
593,547
479,936
672,662
525,202
Creditors: amounts falling due within one year
6
(102,769)
(122,753)
Net current assets
569,893
402,449
Net assets
631,267
453,782
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
631,265
453,780
Total equity
631,267
453,782

For the financial year ended 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 of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 11 July 2025
P Hardman
Director
Company registration number 7426967 (England and Wales)
P.A.H. COMMUNICATIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024
- 2 -
1
Accounting policies
Company information

P.A.H. Communications Limited is a private company limited by shares incorporated in England and Wales. The registered office is 58 Kingsdale GardensDrighlingtonBD11 1EU, Kingsdale, Drighlington, BD11 1EU.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, and the principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
18% Reducing Balance
Fixtures and fittings
18% Reducing Balance
Motor vehicles
18% Reducing Balance
1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

P.A.H. COMMUNICATIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
- 3 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
1
1
4
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
Cost
At 1 November 2023
9,836
8,543
90,826
109,205
Additions
-
0
682
22,830
23,512
At 31 October 2024
9,836
9,225
113,656
132,717
Depreciation and impairment
At 1 November 2023
6,985
3,595
47,292
57,872
Depreciation charged in the year
513
1,013
11,945
13,471
At 31 October 2024
7,498
4,608
59,237
71,343
Carrying amount
At 31 October 2024
2,338
4,617
54,419
61,374
At 31 October 2023
2,851
4,948
43,534
51,333
P.A.H. COMMUNICATIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
- 4 -
5
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
79,204
38,308
Other debtors
(89)
5,064
Prepayments and accrued income
-
0
1,894
79,115
45,266
6
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
2,597
-
0
Corporation tax
65,341
72,947
Other taxation and social security
34,831
49,790
Accruals and deferred income
-
0
16
102,769
122,753
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