Company Registration No. 10998799 (England and Wales)
P.U.I. Group Ltd
Unaudited accounts
for the year ended 31 March 2025
P.U.I. Group Ltd
Unaudited accounts
Contents
P.U.I. Group Ltd
Company Information
for the year ended 31 March 2025
Director
Ovidiu Marian Puicar
Company Number
10998799 (England and Wales)
Registered Office
9 Berwick Avenue
Hayes
Middlesex
UB4 0NF
United Kingdom
Accountants
Abacus Accounting Solutions Ltd
5 Pasture Close
North Wembley
Middlesex
HA0 3JE
P.U.I. Group Ltd
Statement of financial position
as at 31 March 2025
Tangible assets
5,705
7,606
Cash at bank and in hand
20,213
41,021
Creditors: amounts falling due within one year
(12,979)
(59,069)
Net current assets
39,334
51,154
Total assets less current liabilities
45,039
58,760
Creditors: amounts falling due after more than one year
(2,505)
(17,009)
Called up share capital
12
12
Profit and loss account
42,522
41,739
Shareholders' funds
42,534
41,751
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 members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 8 December 2025 and were signed on its behalf by
Ovidiu Marian Puicar
Director
Company Registration No. 10998799
P.U.I. Group Ltd
Notes to the Accounts
for the year ended 31 March 2025
P.U.I. Group Ltd is a private company, limited by shares, registered in England and Wales, registration number 10998799. The registered office is 9 Berwick Avenue, Hayes, Middlesex, UB4 0NF, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
25% reducing balance
Computer equipment
25% reducing balance
Grants receivable
Business grants are credited to profit and loss account on an accruals basis where it is probable that they will be received.
Government assisted loans
Loans received through the Bounce Back Loan Scheme (BBLS) or the Coronavirus Business Interruption Loan Scheme (CBILS) are accounted for on the date the funds are received by the company. The first twelve months of the interest charge, which is funded by the government, is recognised in the profit and loss account as both an interest charge and as a government grant receivable.
The accounts are presented in £ sterling.
P.U.I. Group Ltd
Notes to the Accounts
for the year ended 31 March 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 April 2024
5,987
19,930
350
2,304
28,571
At 31 March 2025
5,987
19,930
350
2,304
28,571
At 1 April 2024
5,332
13,625
289
1,719
20,965
Charge for the year
164
1,576
15
146
1,901
At 31 March 2025
5,496
15,201
304
1,865
22,866
At 31 March 2025
491
4,729
46
439
5,705
At 31 March 2024
655
6,305
61
585
7,606
Amounts falling due within one year
Trade debtors
26,042
36,273
Other debtors
6,058
32,929
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
10,021
10,021
Obligations under finance leases and hire purchase contracts
782
1,181
Taxes and social security
577
3,417
Other creditors
574
43,500
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
-
4,483
P.U.I. Group Ltd
Notes to the Accounts
for the year ended 31 March 2025
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Advanced Loan
29,345
-
29,345
-
The loan was repaid within 9 months.
9
Average number of employees
During the year the average number of employees was 3 (2024: 3).