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Registered Number: 15238677
England and Wales

 

 

 

PRESMART LIMITED



Abridged Accounts
 


Period of accounts

Start date: 26 October 2023

End date: 31 October 2024

PRESMART LIMITED
Contents Page
For the Period 26 October 2023 to 31 October 2024
 
 		 Notes
 		 2024
£
Fixed assets    
Tangible fixed assets 3 133,665 
133,665 
Current assets    
Debtors 71,608 
Cash at bank and in hand 20,226 
91,834 
Creditors: amount falling due within one year (188,453)
Net current assets (96,619)
 
Total assets less current liabilities 37,046 
Creditors: amount falling due after more than one year (92,397)
Net assets (55,351)
 

Capital and reserves 		   
Called up share capital 2 
Profit and loss account (55,353)
Shareholders' funds (55,351)
 


For the period ended 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 09 October 2025 and were signed on its behalf by:


-------------------------------
Christopher John Webster
Director
1
General Information
PRESMART LIMITED is a private company, limited by shares, registered in England and Wales, registration number 15238677, registration address Unit 18 Marchington Industrial Estate, Stubby Lane, Marchington, Uttoxeter, Staffordshire, ST14 8LP.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 15% Reducing Balance
Motor Vehicles 25% Reducing Balance
2.

Average number of employees

Average number of employees during the period was 0.
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Total
  £   £   £
At 26 October 2023 -    -    - 
Additions 133,050    8,500    141,550 
Disposals -    -    - 
At 31 October 2024 133,050    8,500    141,550 
Depreciation
At 26 October 2023 -    -    - 
Charge for period 7,354    531    7,885 
On disposals -    -    - 
At 31 October 2024 7,354    531    7,885 
Net book values
Closing balance as at 31 October 2024 125,696    7,969    133,665 
Opening balance as at 26 October 2023 -    -    - 


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