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Company Registration No. 09050507 (England and Wales)
PAU ENTERPRISES LIMITED Unaudited accounts for the year ended 31 May 2025
PAU ENTERPRISES LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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PAU ENTERPRISES LIMITED Company Information for the year ended 31 May 2025
Director
Kalpesh Pau
Company Number
09050507 (England and Wales)
Registered Office
5 WORDSWORTH DRIVE SHEFFIELD S5 8NP ENGLAND
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PAU ENTERPRISES LIMITED Statement of financial position as at 31 May 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
24,000
30,000
Tangible assets
5
46,576
68,575
70,576
98,575
Current assets
Inventories
50,000
50,000
Debtors
6
155,000
255,000
Cash at bank and in hand
239,665
79,793
444,665
384,793
Creditors: amounts falling due within one year
7
(380,703)
(400,210)
Net current assets/(liabilities)
63,962
(15,417)
Net assets
134,538
83,158
Capital and reserves
Called up share capital
1
1
Profit and loss account
134,537
83,157
Shareholders' funds
134,538
83,158
For the year ending 31 May 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 24 March 2026 and were signed on its behalf by
Kalpesh Pau Director Company Registration No. 09050507
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PAU ENTERPRISES LIMITED Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
PAU ENTERPRISES LIMITED is a private company, limited by shares, registered in England and Wales, registration number 09050507. The registered office is 5 WORDSWORTH DRIVE, SHEFFIELD, S5 8NP, ENGLAND.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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:
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill
£
Cost
At 1 June 2024
60,000
At 31 May 2025
60,000
Amortisation
At 1 June 2024
30,000
Charge for the year
6,000
At 31 May 2025
36,000
Net book value
At 31 May 2025
24,000
At 31 May 2024
30,000
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PAU ENTERPRISES LIMITED Notes to the Accounts for the year ended 31 May 2025
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 June 2024
79,659
16,000
19,118
114,777
At 31 May 2025
79,659
16,000
19,118
114,777
Depreciation
At 1 June 2024
31,862
-
14,340
46,202
Charge for the year
15,931
3,200
2,868
21,999
At 31 May 2025
47,793
3,200
17,208
68,201
Net book value
At 31 May 2025
31,866
12,800
1,910
46,576
At 31 May 2024
47,797
16,000
4,778
68,575
6
Debtors
2025
2024
£
£
Amounts falling due after more than one year
Amounts due from group undertakings etc.
155,000
255,000
7
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
3,273
12,987
Trade creditors
277,930
281,301
Loans from directors
77,000
77,000
Accruals
22,500
28,922
380,703
400,210
8
Average number of employees
During the year the average number of employees was 4 (2024: 4).
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