Pemari Consulting Limited

Pemari Consulting Limited

PEMARI CONSULTING LIMITED - Company Information

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Company Registration No. 6345644 (England and Wales)
Pemari Consulting Limited Unaudited accounts for the year ended 31 August 2022
Pemari Consulting Limited Unaudited accounts Contents
Page
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Pemari Consulting Limited Company Information for the year ended 31 August 2022
Directors
P Hughes A Litton
Company Number
6345644 (England and Wales)
Registered Office
33-35 Cathedral Road Cardiff CF11 9HB Wales
Accountants
STAS Ltd 253 Cowbridge Road West Cardiff CF5 5TD
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Pemari Consulting Limited Accountants' report
Accountants' report to the board of directors of Pemari Consulting Limited on the preparation of the unaudited statutory accounts for the year ended 31 August 2022
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Pemari Consulting Limited for the year ended 31 August 2022 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Pemari Consulting Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Pemari Consulting Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Pemari Consulting Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Pemari Consulting Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Pemari Consulting Limited. You consider that Pemari Consulting Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Pemari Consulting Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
STAS Ltd 253 Cowbridge Road West Cardiff CF5 5TD 29 November 2022
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Pemari Consulting Limited Statement of financial position as at 31 August 2022
2022 
2021 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
286 
725 
Investments
5
34,551 
34,551 
34,837 
35,276 
Current assets
Inventories
- 
1,574 
Debtors
6
154,332 
109,673 
Cash at bank and in hand
950,865 
806,071 
1,105,197 
917,318 
Creditors: amounts falling due within one year
7
(304,796)
(189,440)
Net current assets
800,401 
727,878 
Net assets
835,238 
763,154 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
835,138 
763,054 
Shareholders' funds
835,238 
763,154 
For the year ending 31 August 2022 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 directors acknowledge their 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 of Directors and authorised for issue on 29 November 2022 and were signed on its behalf by
A Litton Director Company Registration No. 6345644
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Pemari Consulting Limited Notes to the Accounts for the year ended 31 August 2022
1
Statutory information
Pemari Consulting Limited is a private company, limited by shares, registered in England and Wales, registration number 6345644. The registered office is 33-35 Cathedral Road, Cardiff, CF11 9HB, Wales.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes from the provision of IT consultancy.
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
3 years
Fixtures & fittings
4 years
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Investments
Investments in shares are included at fair value.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Pemari Consulting Limited Notes to the Accounts for the year ended 31 August 2022
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2021
13,461 
867 
14,328 
At 31 August 2022
13,461 
867 
14,328 
Depreciation
At 1 September 2021
12,736 
867 
13,603 
Charge for the year
439 
- 
439 
At 31 August 2022
13,175 
867 
14,042 
Net book value
At 31 August 2022
286 
- 
286 
At 31 August 2021
725 
- 
725 
5
Investments
Subsidiary undertakings 
£ 
Valuation at 1 September 2021
34,551 
Valuation at 31 August 2022
34,551 
6
Debtors
2022 
2021 
£ 
£ 
Amounts falling due within one year
Trade debtors
89,430 
109,673 
Accrued income and prepayments
64,902 
- 
154,332 
109,673 
7
Creditors: amounts falling due within one year
2022 
2021 
£ 
£ 
VAT
41,361 
49,762 
Trade creditors
100,703 
45,038 
Taxes and social security
59,234 
63,699 
Other creditors
1,133 
1,652 
Accruals
3,400 
3,200 
Deferred income
98,965 
26,089 
304,796 
189,440 
8
Average number of employees
During the year the average number of employees was 5 (2021: 4).
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