P. Close Management Co Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2

Registered number: 04938029

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	726		493
Cash at bank and in hand		5,656		4,130

		6,382		4,623
Creditors: Amounts Falling Due Within One Year	5	(560 )		(613 )

NET CURRENT ASSETS (LIABILITIES)			5,822		4,010

TOTAL ASSETS LESS CURRENT LIABILITIES			5,822		4,010

NET ASSETS			5,822		4,010

Income and Expenditure Account			5,822		4,010

MEMBERS' FUNDS			5,822		4,010

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.

On behalf of the board

Mr Eran Powell

Director

4 November 2025

The notes on page 2 form part of these financial statements.

1. General Information

P. Close Management Co Ltd is a private company, limited by guarantee, incorporated in England & Wales, registered number 04938029 . The registered office is 70 East Hill, Dartford, Kent, DA1 1RZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	726	493

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	53
Accruals and deferred income	560	560

	560	613

6. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

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