2021-02-012022-01-312022-01-31false10589117PERFECT BATHROOM LTD2022-09-0243290iso4217:GBPxbrli:pure105891172021-02-01105891172022-01-31105891172021-02-012022-01-31105891172020-02-01105891172021-01-31105891172020-02-012021-01-3110589117bus:SmallEntities2021-02-012022-01-3110589117bus:AuditExempt-NoAccountantsReport2021-02-012022-01-3110589117bus:FullAccounts2021-02-012022-01-3110589117bus:PrivateLimitedCompanyLtd2021-02-012022-01-3110589117core:WithinOneYear2022-01-3110589117core:AfterOneYear2022-01-3110589117core:WithinOneYear2021-01-3110589117core:AfterOneYear2021-01-3110589117core:ShareCapital2022-01-3110589117core:SharePremium2022-01-3110589117core:RevaluationReserve2022-01-3110589117core:OtherReservesSubtotal2022-01-3110589117core:RetainedEarningsAccumulatedLosses2022-01-3110589117core:ShareCapital2021-01-3110589117core:SharePremium2021-01-3110589117core:RevaluationReserve2021-01-3110589117core:OtherReservesSubtotal2021-01-3110589117core:RetainedEarningsAccumulatedLosses2021-01-3110589117core:LandBuildings2022-01-3110589117core:PlantMachinery2022-01-3110589117core:Vehicles2022-01-3110589117core:FurnitureFittings2022-01-3110589117core:OfficeEquipment2022-01-3110589117core:NetGoodwill2022-01-3110589117core:IntangibleAssetsOtherThanGoodwill2022-01-3110589117core:ListedExchangeTraded2022-01-3110589117core:UnlistedNon-exchangeTraded2022-01-3110589117core:LandBuildings2021-01-3110589117core:PlantMachinery2021-01-3110589117core:Vehicles2021-01-3110589117core:FurnitureFittings2021-01-3110589117core:OfficeEquipment2021-01-3110589117core:NetGoodwill2021-01-3110589117core:IntangibleAssetsOtherThanGoodwill2021-01-3110589117core:ListedExchangeTraded2021-01-3110589117core:UnlistedNon-exchangeTraded2021-01-3110589117core:LandBuildings2021-02-012022-01-3110589117core:PlantMachinery2021-02-012022-01-3110589117core:Vehicles2021-02-012022-01-3110589117core:FurnitureFittings2021-02-012022-01-3110589117core:OfficeEquipment2021-02-012022-01-3110589117core:NetGoodwill2021-02-012022-01-3110589117core:IntangibleAssetsOtherThanGoodwill2021-02-012022-01-3110589117core:ListedExchangeTraded2021-02-012022-01-3110589117core:UnlistedNon-exchangeTraded2021-02-012022-01-3110589117core:MoreThanFiveYears2021-02-012022-01-3110589117core:Non-currentFinancialInstruments2022-01-3110589117core:Non-currentFinancialInstruments2021-01-3110589117dpl:CostSales2021-02-012022-01-3110589117dpl:DistributionCosts2021-02-012022-01-3110589117dpl:AdministrativeExpenses2021-02-012022-01-3110589117core:LandBuildings2021-02-012022-01-3110589117core:PlantMachinery2021-02-012022-01-3110589117core:Vehicles2021-02-012022-01-3110589117core:FurnitureFittings2021-02-012022-01-3110589117core:OfficeEquipment2021-02-012022-01-3110589117core:NetGoodwill2021-02-012022-01-3110589117core:IntangibleAssetsOtherThanGoodwill2021-02-012022-01-3110589117dpl:GroupUndertakings2021-02-012022-01-3110589117dpl:ParticipatingInterests2021-02-012022-01-3110589117dpl:GroupUndertakingscore:ListedExchangeTraded2021-02-012022-01-3110589117core:ListedExchangeTraded2021-02-012022-01-3110589117dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-02-012022-01-3110589117core:UnlistedNon-exchangeTraded2021-02-012022-01-3110589117dpl:CostSales2020-02-012021-01-3110589117dpl:DistributionCosts2020-02-012021-01-3110589117dpl:AdministrativeExpenses2020-02-012021-01-3110589117core:LandBuildings2020-02-012021-01-3110589117core:PlantMachinery2020-02-012021-01-3110589117core:Vehicles2020-02-012021-01-3110589117core:FurnitureFittings2020-02-012021-01-3110589117core:OfficeEquipment2020-02-012021-01-3110589117core:NetGoodwill2020-02-012021-01-3110589117core:IntangibleAssetsOtherThanGoodwill2020-02-012021-01-3110589117dpl:GroupUndertakings2020-02-012021-01-3110589117dpl:ParticipatingInterests2020-02-012021-01-3110589117dpl:GroupUndertakingscore:ListedExchangeTraded2020-02-012021-01-3110589117core:ListedExchangeTraded2020-02-012021-01-3110589117dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2020-02-012021-01-3110589117core:UnlistedNon-exchangeTraded2020-02-012021-01-3110589117core:NetGoodwill2022-01-3110589117core:IntangibleAssetsOtherThanGoodwill2022-01-3110589117core:LandBuildings2022-01-3110589117core:PlantMachinery2022-01-3110589117core:Vehicles2022-01-3110589117core:FurnitureFittings2022-01-3110589117core:OfficeEquipment2022-01-3110589117core:AfterOneYear2022-01-3110589117core:WithinOneYear2022-01-3110589117core:ListedExchangeTraded2022-01-3110589117core:UnlistedNon-exchangeTraded2022-01-3110589117core:ShareCapital2022-01-3110589117core:SharePremium2022-01-3110589117core:RevaluationReserve2022-01-3110589117core:OtherReservesSubtotal2022-01-3110589117core:RetainedEarningsAccumulatedLosses2022-01-3110589117core:NetGoodwill2021-01-3110589117core:IntangibleAssetsOtherThanGoodwill2021-01-3110589117core:LandBuildings2021-01-3110589117core:PlantMachinery2021-01-3110589117core:Vehicles2021-01-3110589117core:FurnitureFittings2021-01-3110589117core:OfficeEquipment2021-01-3110589117core:AfterOneYear2021-01-3110589117core:WithinOneYear2021-01-3110589117core:ListedExc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PERFECT BATHROOM LTD

Registered Number
10589117
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2022

PERFECT BATHROOM LTD
Company Information
for the year from 1 February 2021 to 31 January 2022

Directors

TARNOWSKI, Grzegorz

Registered Address

63 Lowther Road
Prestwich
Manchester
M25 9GP

Registered Number

10589117 (England and Wales)
PERFECT BATHROOM LTD
Balance Sheet as at
31 January 2022

Notes

2022

2021

£

£

£

£

Fixed assets
Tangible assets57,31310,363
7,31310,363
Current assets
Debtors63,35610,014
Cash at bank and on hand2,0102,998
5,36613,012
Creditors amounts falling due within one year7(25,524)(34,441)
Net current assets (liabilities)(20,158)(21,429)
Total assets less current liabilities(12,845)(11,066)
Creditors amounts falling due after one year8(19,282)(22,250)
Net assets(32,127)(33,316)
Capital and reserves
Called up share capital1010
Profit and loss account(32,137)(33,326)
Shareholders' funds(32,127)(33,316)
The financial statements were approved and authorised for issue by the Director on 2 September 2022, and are signed on its behalf by:
TARNOWSKI, Grzegorz
Director
Registered Company No. 10589117
PERFECT BATHROOM LTD
Notes to the Financial Statements
for the year ended 31 January 2022

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20222021
Average number of employees during the year--
5.Property, plant and equipment

Vehicles

Total

££
Cost or valuation
At 01 February 2115,25015,250
At 31 January 2215,25015,250
Depreciation and impairment
At 01 February 214,8874,887
Charge for year3,0503,050
At 31 January 227,9377,937
Net book value
At 31 January 227,3137,313
At 31 January 2110,36310,363
6.Debtors

2022

2021

££
Trade debtors / trade receivables2,0242,150
Other debtors1,3327,064
Prepayments and accrued income-800
Total3,35610,014
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
7.Creditors within one year

2022

2021

££
Trade creditors / trade payables5,9345,699
Bank borrowings and overdrafts8,12912,250
Taxation and social security11,05813,420
Other creditors3963,064
Accrued liabilities and deferred income78
Total25,52434,441
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
8.Creditors after one year

2022

2021

££
Bank borrowings and overdrafts19,28222,250
Total19,28222,250