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COMPANY REGISTRATION NUMBER: 15349103
PLANT AND COMMERCIAL SALES LIMITED
FILLETED UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED
30 December 2024
PLANT AND COMMERCIAL SALES LIMITED
STATEMENT OF FINANCIAL POSITION
30 December 2024
30 Dec 24
Note
£
£
CURRENT ASSETS
Stocks
153,198
Debtors
6
30,364
Cash at bank and in hand
26,584
---------
210,146
CREDITORS: amounts falling due within one year
7
( 205,952)
---------
NET CURRENT ASSETS
4,194
-------
TOTAL ASSETS LESS CURRENT LIABILITIES
4,194
-------
NET ASSETS
4,194
-------
CAPITAL AND RESERVES
Called up share capital
100
Profit and loss account
4,094
-------
SHAREHOLDERS FUNDS
4,194
-------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the period ending 30 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 10 December 2025 , and are signed on behalf of the board by:
A M Atkins
M Smith
Director
Director
Company registration number: 15349103
PLANT AND COMMERCIAL SALES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
PERIOD FROM 13 DECEMBER 2023 TO 30 DECEMBER 2024
1. GENERAL INFORMATION
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 4 Brown Avenue, Leeds, LS11 0DS, England.
2. STATEMENT OF COMPLIANCE
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover comprises revenue recognised by the company in respect of goods supplied, exclusive of Value Added Tax.
Income tax
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit and loss. Derivative financial instruments are initially recorded at transaction price and thereafter at fair value with changes recognised in profit and loss. The company holds the following financial assets and liabilities: Cash, Short-term trade and other debtors, and creditors. Cash in the balance sheet comprises cash at banks and in hand and short term deposits with an original maturity date of three months or less. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account before operating profit.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. EMPLOYEE NUMBERS
The average number of persons employed by the company during the period amounted to 1 .
5. TAX ON PROFIT
Major components of tax expense
Period from
13 Dec 23 to
30 Dec 24
£
Current tax:
UK current tax expense
960
----
Tax on profit
960
----
6. DEBTORS
30 Dec 24
£
Trade debtors
2,898
Other debtors
27,466
--------
30,364
--------
7. CREDITORS: amounts falling due within one year
30 Dec 24
£
Trade creditors
59,454
Corporation tax
960
Social security and other taxes
15,738
Amounts due to related companies
117,000
Other creditors
12,800
---------
205,952
---------