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REGISTERED NUMBER: 10576982 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025

FOR

PALL MALL REFIT LTD

PALL MALL REFIT LTD (REGISTERED NUMBER: 10576982)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


PALL MALL REFIT LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 28 FEBRUARY 2025







DIRECTORS: M R Williams
M J Haines





REGISTERED OFFICE: Suite 1
Aireside House
Roys Ings Avenue
Keighley
West Yorkshire
BD21 4BZ





REGISTERED NUMBER: 10576982 (England and Wales)





ACCOUNTANTS: Brosnans
Chartered Accountants
Suite 1, Aireside House
Royd Ings Avenue
Keighley
West Yorkshire
BD21 4BZ

PALL MALL REFIT LTD (REGISTERED NUMBER: 10576982)

BALANCE SHEET
28 FEBRUARY 2025

2025 2024
Notes £ £
FIXED ASSETS
Tangible assets 4 2,475 2,530

CURRENT ASSETS
Debtors 5 28,381 47,258
Cash at bank and in hand 1,023,016 1,300,584
1,051,397 1,347,842
CREDITORS
Amounts falling due within one year 6 (746,608 ) (1,108,319 )
NET CURRENT ASSETS 304,789 239,523
TOTAL ASSETS LESS CURRENT
LIABILITIES

307,264

242,053

PROVISIONS FOR LIABILITIES (619 ) (632 )
NET ASSETS 306,645 241,421

CAPITAL AND RESERVES
Called up share capital 7 200 200
Retained earnings 306,445 241,221
SHAREHOLDERS' FUNDS 306,645 241,421

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

PALL MALL REFIT LTD (REGISTERED NUMBER: 10576982)

BALANCE SHEET - continued
28 FEBRUARY 2025


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

In accordance with Section 444 of the Companies Act 2006, the Income statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 July 2025 and were signed on its behalf by:




M R Williams - Director



M J Haines - Director


PALL MALL REFIT LTD (REGISTERED NUMBER: 10576982)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

1. STATUTORY INFORMATION

Pall Mall Refit Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

TURNOVER
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment - 33% on cost

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

TAXATION
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


PALL MALL REFIT LTD (REGISTERED NUMBER: 10576982)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2025

2. ACCOUNTING POLICIES - continued
DEFERRED TAX
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

HIRE PURCHASE AND LEASING COMMITMENTS
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£
COST
At 1 March 2024 3,776
Additions 1,778
At 28 February 2025 5,554
DEPRECIATION
At 1 March 2024 1,246
Charge for year 1,833
At 28 February 2025 3,079
NET BOOK VALUE
At 28 February 2025 2,475
At 29 February 2024 2,530

PALL MALL REFIT LTD (REGISTERED NUMBER: 10576982)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2025

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Trade debtors 20,456 42,527
Other debtors 7,925 4,731
28,381 47,258

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Trade creditors 266,002 122,029
Taxation and social security 149,632 285,346
Other creditors 330,974 700,944
746,608 1,108,319

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £ £
100 Ordinary 1 100 100
100 Ordinary A 1 100 100
200 200

8. OTHER FINANCIAL COMMITMENTS

The company has lease commitments of £1,372.

9. RELATED PARTY TRANSACTIONS

MRW Consultants Limited
During the period the company paid £518,500 (2024: £314,000) for services from MRW Consultants Limited, in which M R Williams is a director and shareholder.

MJH Consult Ltd
During the year the company paid £221,981 (2024: £170,572) for services from MJH Consult Ltd, in which MJ Haines is a director and shareholder.