1 November 2024 false Taxfiler 2024.6 12929386 business:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 12929386 2024-10-31 12929386 2024-11-01 2025-10-31 12929386 business:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 12929386 business:FilletedAccounts 2024-11-01 2025-10-31 12929386 2025-10-31 12929386 business:Director1 2024-11-01 2025-10-31 12929386 business:RegisteredOffice 2024-11-01 2025-10-31 12929386 2024-10-31 12929386 core:WithinOneYear 2025-10-31 12929386 core:WithinOneYear 2024-10-31 12929386 core:ShareCapital core:PreviouslyStatedAmount 2025-10-31 12929386 core:ShareCapital core:PreviouslyStatedAmount 2024-10-31 12929386 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-10-31 12929386 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-10-31 12929386 core:PreviouslyStatedAmount 2025-10-31 12929386 core:PreviouslyStatedAmount 2024-10-31 12929386 business:SmallEntities 2024-11-01 2025-10-31 12929386 countries:EnglandWales 2024-11-01 2025-10-31 12929386 core:PlantMachinery 2024-11-01 2025-10-31 12929386 core:ComputerEquipment 2024-11-01 2025-10-31 12929386 core:PlantMachinery 2024-10-31 12929386 core:ComputerEquipment 2024-10-31 12929386 core:PlantMachinery 2025-10-31 12929386 core:ComputerEquipment 2025-10-31 12929386 core:AfterOneYear 2025-10-31 12929386 core:AfterOneYear 2024-10-31 12929386 2023-11-01 2024-10-31 iso4217:GBP xbrli:pure
Company Registration No. 12929386 (England and Wales)
Pamela Roberts & Associates Ltd Unaudited accounts for the year ended 31 October 2025
Pamela Roberts & Associates Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Pamela Roberts & Associates Ltd Company Information for the year ended 31 October 2025
Director
P Roberts
Company Number
12929386 (England and Wales)
Registered Office
School Master's House 39 College Street Petersfield GU31 4AG
Accountants
Newnham & Son Ltd School Master's House 39 College Street Petersfield Hampshire GU31 4AG
- 3 -
Pamela Roberts & Associates Ltd Statement of financial position as at 31 October 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
1,632
2,051
Current assets
Debtors
5
4,515
4,008
Cash at bank and in hand
23,521
14,369
28,036
18,377
Creditors: amounts falling due within one year
6
(7,137)
(6,871)
Net current assets
20,899
11,506
Net assets
22,531
13,557
Capital and reserves
Called up share capital
1
1
Profit and loss account
22,530
13,556
Shareholders' funds
22,531
13,557
For the year ending 31 October 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 her 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 22 March 2026 and were signed on its behalf by
P Roberts Director Company Registration No. 12929386
- 4 -
Pamela Roberts & Associates Ltd Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
Pamela Roberts & Associates Ltd is a private company, limited by shares, registered in England and Wales, registration number 12929386. The registered office is School Master's House , 39 College Street, Petersfield, GU31 4AG.
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:
Plant & machinery
33% reducing balance
Computer equipment
33% reducing balance
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
4
Tangible fixed assets
Plant & machinery
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 November 2024
332
6,885
7,217
Additions
318
-
318
At 31 October 2025
650
6,885
7,535
Depreciation
At 1 November 2024
111
5,055
5,166
Charge for the year
134
603
737
At 31 October 2025
245
5,658
5,903
Net book value
At 31 October 2025
405
1,227
1,632
At 31 October 2024
221
1,830
2,051
- 5 -
Pamela Roberts & Associates Ltd Notes to the Accounts for the year ended 31 October 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
4,515
3,965
Amounts falling due after more than one year
Other debtors
-
43
6
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
7,137
6,871
7
Average number of employees
During the year the average number of employees was 2 (2024: 2).
- 6 -