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REGISTERED NUMBER: 04639552 (England and Wales)






















Unaudited Financial Statements

for the Year Ended 31 December 2024

for

Pankhurst International Limited

Pankhurst International Limited (Registered number: 04639552)






Contents of the Financial Statements
for the year ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Pankhurst International Limited

Company Information
for the year ended 31 December 2024







DIRECTORS: Ms M E Pankhurst
Mrs C E Bushnell
Mrs S L Cuthbertson





REGISTERED OFFICE: Pear Tree Farm
Hulme Village, Longton
Stoke On Trent
Staffordshire
ST3 5BQ





REGISTERED NUMBER: 04639552 (England and Wales)





ACCOUNTANTS: Bennett Brooks & Co Ltd
Chartered Accountants
Cherry Tree Court
Cross Street
Leek
Staffordshire
ST13 6BL

Pankhurst International Limited (Registered number: 04639552)

Balance Sheet
31 December 2024

2024 2023
Notes £ £
FIXED ASSETS
Tangible assets 4 1,216,179 1,259,560

CURRENT ASSETS
Stocks 60,000 240,000
Debtors 5 47,003 33,810
Cash at bank and in hand 541,532 346,957
648,535 620,767
CREDITORS
Amounts falling due within one year 6 (283,077 ) (351,042 )
NET CURRENT ASSETS 365,458 269,725
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,581,637

1,529,285

CREDITORS
Amounts falling due after more than one year 7 (11,441 ) (22,835 )

PROVISIONS FOR LIABILITIES (100,150 ) (135,685 )
NET ASSETS 1,470,046 1,370,765

CAPITAL AND RESERVES
Called up share capital 2 2
Revaluation reserve 8 41,997 41,042
Retained earnings 1,428,047 1,329,721
1,470,046 1,370,765

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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.

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 25 June 2025 and were signed on its behalf by:





Mrs C E Bushnell - Director


Pankhurst International Limited (Registered number: 04639552)

Notes to the Financial Statements
for the year ended 31 December 2024

1. STATUTORY INFORMATION

Pankhurst International Limited 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.

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 as modified by the revaluation of certain assets.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Freehold property - 2% on cost
Plant and machinery - 10% on cost
Motor vehicles - 10% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 3 (2023 - 3 ) .

Pankhurst International Limited (Registered number: 04639552)

Notes to the Financial Statements - continued
for the year ended 31 December 2024

4. TANGIBLE FIXED ASSETS
Freehold Improvements Plant and Motor
property to property machinery vehicles Totals
£ £ £ £ £
COST OR VALUATION
At 1 January 2024 800,502 17,264 840,014 467,976 2,125,756
Additions 103,769 - 3,229 - 106,998
Disposals (5,000 ) - (195,720 ) (4,000 ) (204,720 )
At 31 December 2024 899,271 17,264 647,523 463,976 2,028,034
DEPRECIATION
At 1 January 2024 60,282 17,264 579,882 208,768 866,196
Charge for year - - 38,819 25,560 64,379
Eliminated on disposal - - (118,320 ) (400 ) (118,720 )
At 31 December 2024 60,282 17,264 500,381 233,928 811,855
NET BOOK VALUE
At 31 December 2024 838,989 - 147,142 230,048 1,216,179
At 31 December 2023 740,220 - 260,132 259,208 1,259,560

Cost or valuation at 31 December 2024 is represented by:

Freehold Improvements Plant and Motor
property to property machinery vehicles Totals
£ £ £ £ £
Valuation in 2024 899,271 17,264 647,523 463,976 2,028,034

If the freehold properties had not been revalued they would have been included at the following historical cost:

2024 2023
£ £
Cost 851,544 752,775
Aggregate depreciation 54,552 54,552

Value of land in freehold land and buildings 796,992 698,223

The freehold properties were valued on an open market value basis on 31 December 2024 by the directors .

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and
machinery
£
COST OR VALUATION
At 1 January 2024
and 31 December 2024 70,250
DEPRECIATION
At 1 January 2024 7,025
Charge for year 7,025
At 31 December 2024 14,050
NET BOOK VALUE
At 31 December 2024 56,200
At 31 December 2023 63,225

Pankhurst International Limited (Registered number: 04639552)

Notes to the Financial Statements - continued
for the year ended 31 December 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors 31,459 28,107
Other debtors 15,544 5,703
47,003 33,810

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Bank loans and overdrafts - 1
Hire purchase contracts 14,208 17,965
Trade creditors 13,846 45,022
Taxation and social security 104,263 162,559
Other creditors 150,760 125,495
283,077 351,042

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£ £
Hire purchase contracts 11,441 22,835

8. RESERVES
Revaluation
reserve
£
At 1 January 2024 41,042
Transfer 955

At 31 December 2024 41,997