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Registered number: 04106484
Pebl Graphics Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
MKL Accountants Limited
Chartered Certified Accountants
Herston Cross House
230 High Street
Swanage
Dorset
BH19 2PQ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 04106484
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 79,009 84,839
79,009 84,839
CURRENT ASSETS
Stocks 6 10,000 10,000
Debtors 7 163,340 87,029
Cash at bank and in hand 196,880 201,739
370,220 298,768
Creditors: Amounts Falling Due Within One Year 8 28,819 (54,176 )
NET CURRENT ASSETS (LIABILITIES) 399,039 244,592
TOTAL ASSETS LESS CURRENT LIABILITIES 478,048 329,431
PROVISIONS FOR LIABILITIES
Deferred Taxation (17,308 ) (17,308 )
NET ASSETS 460,740 312,123
CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Share premium account 49,001 49,001
Profit and Loss Account 410,739 262,122
SHAREHOLDERS' FUNDS 460,740 312,123
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Page 2
For the year ending 30 April 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 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Steven Harding
Director
28/07/2025
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Pebl Graphics Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04106484 . The registered office is Herston Cross House, 230 High Street, Swanage, Dorset, BH19 2PQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of twenty years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 5 Years Straight Line Method
Plant & Machinery 25% Reducing Balance Method
Motor Vehicles 25% Reducing Balance Method
Fixtures & Fittings 25% Reducing Balance Method
Computer Equipment 25% Reducing Balance Method
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.8. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2023: 7)
5 7
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4. Intangible Assets
Goodwill
£
Cost
As at 1 May 2023 221,100
As at 30 April 2024 221,100
Amortisation
As at 1 May 2023 221,100
As at 30 April 2024 221,100
Net Book Value
As at 30 April 2024 -
As at 1 May 2023 -
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 May 2023 3,413 707,555 4,100 7,403
Additions - - 20,507 -
As at 30 April 2024 3,413 707,555 24,607 7,403
Depreciation
As at 1 May 2023 3,413 629,015 3,868 6,559
Provided during the period - 19,635 5,185 211
As at 30 April 2024 3,413 648,650 9,053 6,770
Net Book Value
As at 30 April 2024 - 58,905 15,554 633
As at 1 May 2023 - 78,540 232 844
Computer Equipment Total
£ £
Cost
As at 1 May 2023 8,592 731,063
Additions - 20,507
As at 30 April 2024 8,592 751,570
...CONTINUED
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Depreciation
As at 1 May 2023 3,369 646,224
Provided during the period 1,306 26,337
As at 30 April 2024 4,675 672,561
Net Book Value
As at 30 April 2024 3,917 79,009
As at 1 May 2023 5,223 84,839
6. Stocks
2024 2023
£ £
Materials 10,000 10,000
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 64,362 65,518
Prepayments and accrued income - 121
Directors' loan accounts 98,978 21,390
163,340 87,029
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 11,844 21,460
Corporation tax - 22,854
Other taxes and social security 1,075 1,072
VAT 14,916 18,404
Other creditors 12,450 11,880
Accruals and deferred income - 77
Amounts owed to parent undertaking (69,104 ) (21,571 )
(28,819 ) 54,176
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1,000 1,000
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10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
11. Dividends
12. Ultimate Controlling Party
The company's ultimate controlling party is Pebl Holdings Limited by virtue of their ownership of 100% of the issued share capital in the company.
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