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REGISTERED NUMBER: 09524865 (England and Wales)















FINANCIAL STATEMENTS

FOR THE PERIOD 1 OCTOBER 2023 TO 29 SEPTEMBER 2024

FOR

P&V SALES & MARKETING UK LIMITED
P&V SALES & MARKETING UK LIMITED (REGISTERED NUMBER: 09524865)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 OCTOBER 2023 TO 29 SEPTEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


P&V SALES & MARKETING UK LIMITED

COMPANY INFORMATION
FOR THE PERIOD 1 OCTOBER 2023 TO 29 SEPTEMBER 2024







DIRECTORS: PV Distribution
Mr G A P Sion





REGISTERED OFFICE: 2 Manor Farm Court
Old Wolverton Road
Old Wolverton
Milton Keynes
Buckinghamshire
MK12 5NN





REGISTERED NUMBER: 09524865 (England and Wales)





AUDITORS: Ad Valorem Audit Services Limited
Chartered Certified Accountants
2 Manor Farm Court
Old Wolverton Road
Old Wolverton
Buckinghamshire
MK12 5NN
Page 1
P&V SALES & MARKETING UK LIMITED (REGISTERED NUMBER: 09524865)

BALANCE SHEET
29 SEPTEMBER 2024

2024 2023
Notes £ £
CURRENT ASSETS
Debtors 5 168,671 220,446
Cash at bank 7,480 7,102
176,151 227,548
CREDITORS
Amounts falling due within one year 6 69,742 138,790
NET CURRENT ASSETS 106,409 88,758
TOTAL ASSETS LESS CURRENT
LIABILITIES
106,409
88,758

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 7 106,309 88,658
106,409 88,758

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 29 September 2025 and were signed on its behalf by:





Mr G A P Sion - Director


The notes form part of these financial statements

Page 2
P&V SALES & MARKETING UK LIMITED (REGISTERED NUMBER: 09524865)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 OCTOBER 2023 TO 29 SEPTEMBER 2024


1. STATUTORY INFORMATION

P&V Sales & Marketing UK 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. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS
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.

TAXATION
Taxation for the period 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 period 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.

FOREIGN CURRENCIES
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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2023 - 2 ) .

Page 3 continued...
P&V SALES & MARKETING UK LIMITED (REGISTERED NUMBER: 09524865)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 OCTOBER 2023 TO 29 SEPTEMBER 2024


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Amounts owed by group undertakings 168,070 219,314
Other debtors 601 1,132
168,671 220,446

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade creditors 166 7,742
Amounts owed to group undertakings - 79,958
Taxation and social security 8,668 2,785
Other creditors 60,908 48,305
69,742 138,790

Amount owed by group undertakings are unsecured, repayable on demand and bears interest at a rate of 1.75% per annum.

7. RESERVES
Retained
earnings
£

At 1 October 2023 88,658
Profit for the period 17,651
At 29 September 2024 106,309

8. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Zubair Arshad FCCA ACA (Senior Statutory Auditor)
for and on behalf of Ad Valorem Audit Services Limited

9. RELATED PARTY DISCLOSURES

The company is a wholly owned subsidiary of Pierre & Vacances SA and as such has taken advantage of the exemption permitted by FRS102 'Related party disclosures' not to provide disclosures of transactions entered into with other wholly owned members of the group.

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party of P&V Sales and Marketing UK Limited is Pierre & Vacances SA, and the intermediate holding company is PV-CP Distribution SA. Both of these companies are incorporated in France. The parent company of the smallest and largest group of companies for which group financial statements are drawn up and of which the Company is a member is Pierre & Vacances SA and these financial statements may be obtained from the Group Website at www.groupepvcp.com.

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