xbrl

09073809falseproperty management2024-06-012025-05-31http://www.companieshouse.gov.uk/2024-05-31http://www.companieshouse.gov.uk/pt:ShareCapital2024-05-31http://www.companieshouse.gov.uk/cd:Director12024-06-012025-05-31http://www.companieshouse.gov.uk/pt:ShareCapital2025-05-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2024-06-012025-05-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2024-06-012025-05-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-05-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-05-31http://www.companieshouse.gov.uk/2024-06-012025-05-31http://www.companieshouse.gov.uk/2024-05-31http://www.companieshouse.gov.uk/cd:FRS1022024-06-012025-05-31http://www.companieshouse.gov.uk/2025-05-31http://www.companieshouse.gov.uk/cd:FullAccounts2024-06-012025-05-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2024-06-012025-05-31iso4217:GBPxbrli:sharesxbrli:pure


Registered number: 09073809






Paul Barber Commodities Limited


ACCOUNTS

FOR THE YEAR ENDED 31/05/2025
























Prepared By:
N B Lancaster & Co
Chartered Accountants
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN


ACCOUNTS
FOR THE YEAR ENDED 31/05/2025





DIRECTORS
Miss T M Giddings


REGISTERED OFFICE
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN


COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 09073809



BANKERS
Lloyds Bank Plc



ACCOUNTANTS
N B Lancaster & Co
Chartered Accountants
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN


ACCOUNTS
FOR THEYEARENDED31/05/2025



CONTENTS



		Page

Directors' Report		-

Accountants' Report		-

Statement Of Comprehensive Income		-

Balance Sheet		3

Notes To The Accounts		4


The following do not form part of the statutory financial statements:

Trading And Profit And Loss Account		-

Profit And Loss Account Summaries		-


BALANCE SHEET AT 31/05/2025

			2025		2024
	Notes		£		£

FIXED ASSETS
Tangible assets			223,632		223,632

CURRENT ASSETS
Debtors	2	42,000		-
Cash at bank and in hand		9,399		3,497
		51,399		3,497
CREDITORS: Amounts falling due within one year	3	135,709		124,994
NET CURRENT LIABILITIES			(84,310)		(121,497)
TOTAL ASSETS LESS CURRENT LIABILITIES			139,322		102,135

CAPITAL AND RESERVES

Called up share capital			2		2
Profit and loss account			139,320		102,133
SHAREHOLDERS' FUNDS			139,322		102,135

For the year ending 31/05/2025 the company was entitled to exemption 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.

Approved by the board on 02/07/2025 and signed on their behalf by



.............................
Miss T M Giddings
Director




2. DEBTORS	2025	2024
	£	£
Amounts falling due within one year
Trade debtors	42,000	-
	42,000	-




1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .




1b. Investment Properties
Investment properties are included in the financial statements at fair value. No depreciation is provided on such property. Any changes in fair value are recognised in the profit and loss account.




1c. Taxation
Taxation represents the sum of tax currently payable and deferred tax. 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 all 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. 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.




1d. Turnover
Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts. Rental income is recognised as it falls due.




3. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2025	2024
	£	£
UK corporation tax	10,856	142
Directors current account	124,373	124,372
Accruals	480	480
	135,709	124,994




4. EMPLOYEES

	2025	2024
	No.	No.
Average number of employees	-	-