PST Business Services Limited - Accounts

PST Business Services Limited - Accounts

PST BUSINESS SERVICES LIMITED - Company Information

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Registered Number: 09863296
England and Wales

 

 

 

PST BUSINESS SERVICES LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 May 2021

End date: 30 April 2022

PST Business Services Limited
Contents Page
For the year ended 30 April 2022
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts PST Business Services Limited for the year ended 30 April 2022
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of PST Business Services Limited for the year ended 30 April 2022 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.
This report is made solely to the Board of Directors of PST Business Services Limited , as a body, in accordance with the terms of our engagement letter dated 24 January 2023. Our work has been undertaken solely to prepare for your approval the accounts of PST Business Services Limited and state those matters that we have agreed to state to the Board of Directors of PST Business Services Limited, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than PST Business Services Limited and its Board of Directors as a body for our work or for this report
It is your duty to ensure that PST Business Services 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 PST Business Services Limited. You consider that PST Business Services 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 PST Business Services 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.



....................................................
Rivington Accounts Ltd
Bank House
6-8 Church Street
Adlington
Lancashire
PR7 4EX
24 January 2023
1
 
 		 Notes
 		 2022
£		   2021
£
Fixed assets      
Tangible fixed assets 765    900 
765    900 
Current assets      
Stocks 6,377    8,143 
Debtors 19,869    4,166 
Cash at bank and in hand 3,130    13,820 
29,376    26,129 
Creditors: amount falling due within one year (35,775)   (42,957)
Net current liabilities (6,399)   (16,828)
 
Total assets less current liabilities (5,634)   (15,928)
Creditors: amount falling due after more than one year (9,350)   (11,000)
Net liabilities (14,984)   (26,928)
 

Capital and reserves 		     
Called up share capital 1    1 
Profit and loss account (14,985)   (26,929)
Shareholder's funds (14,984)   (26,928)
 


For the year ended 30 April 2022 the company was entitled to exemption from audit under section 477 of the companies act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the companies act 2006 with respect to accounting records and the preparation of accounts.
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 the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 24 January 2023 and were signed by:


--------------------------------
Patrick Tiley
Director
2
General Information
PST Business Services Limited is a private company, limited by shares, registered in England and Wales, registration number 09863296, registration address 3 Newlands Babylon Lane, Heath Charnock, Chorley, Lancashire, PR6 9EU.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 15% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 2 (2021 : 2).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Total
  £   £
At 01 May 2021 1,725    1,725 
Additions -    - 
Disposals -    - 
At 30 April 2022 1,725    1,725 
Depreciation
At 01 May 2021 825    825 
Charge for year 135    135 
On disposals -    - 
At 30 April 2022 960    960 
Net book values
Closing balance as at 30 April 2022 765    765 
Opening balance as at 01 May 2021 900    900 


4.

Share Capital

Allotted, called up and fully paid
2022
£		   2021
£
1 Class A share of £1.00 each 1    1 
1    1 

3