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frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-04-01 2022-03-31 04850312 frs-bus:Original dpl-frs:Item12 2021-04-01 2022-03-31 04850312 frs-bus:Original dpl-frs:Item12 2021-03-31 04850312 frs-bus:Original dpl-frs:Item12 2022-03-31 04850312 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 04850312 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2021-03-31 04850312 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2022-03-31 04850312 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 04850312 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 04850312 frs-bus:Original 1 2021-04-01 2022-03-31 04850312 frs-bus:Original frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 04850312
Pollyanna Fine Bone China Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—8
Page 1
Balance Sheet
Registered number: 04850312
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 630,593 623,986
630,593 623,986
CURRENT ASSETS
Stocks 5 123,647 118,750
Debtors 6 154,674 185,170
278,321 303,920
Creditors: Amounts Falling Due Within One Year 7 (489,588 ) (570,287 )
NET CURRENT ASSETS (LIABILITIES) (211,267 ) (266,367 )
TOTAL ASSETS LESS CURRENT LIABILITIES 419,326 357,619
Creditors: Amounts Falling Due After More Than One Year 8 (80,086 ) (107,720 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (84,400 ) (62,900 )
NET ASSETS 254,840 186,999
CAPITAL AND RESERVES
Called up share capital 10 100 100
Revaluation reserve 12 125,608 131,175
Profit and Loss Account 129,132 55,724
SHAREHOLDERS' FUNDS 254,840 186,999
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For the year ending 31 March 2023 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr P R Walpole
Director
17/10/2023
The notes on pages 3 to 8 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Pollyanna Fine Bone China Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04850312 . The registered office is The Angel Building Westport Road, Burslem, Stoke-On-Trent, Staffs, ST6 4AW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Monetary amounts in these financial statements are rounded to the nearest £.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 1% straight line (SL)
Plant & Machinery 10% net book value (NBV)
Motor Vehicles 25% net book value (NBV)
Fixtures & Fittings 20% NBV
Computer Equipment 25% SL
Other Plant & Machinery assets; Kiln Furniture 33.33% SL, Blocks 10% SL, Dies & Moulds 20% SL



2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.5. Financial Instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. The basic financial instruments of the company are as follows:
Debtors
Debtors do not carry any interest and are stated at their nominal value. Appropriate allowances for estimated irrecoverable amounts are recoginsed in the Profit and Loss account when there is objective evidence that the asset is impaired.
Cash at bank and in hand
This comprises cash at bank and in hand.
Trade creditors
Trade creditors are not interest bearing and are stated at their nominal value.
Loans
Loans are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 25 (2022: 21)
25 21
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4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost or Valuation
As at 1 April 2022 439,658 581,363 23,282 19,424
Additions - 42,320 - 7,682
As at 31 March 2023 439,658 623,683 23,282 27,106
Depreciation
As at 1 April 2022 37,314 369,475 15,916 17,036
Provided during the period 3,396 36,783 1,841 2,014
As at 31 March 2023 40,710 406,258 17,757 19,050
Net Book Value
As at 31 March 2023 398,948 217,425 5,525 8,056
As at 1 April 2022 402,344 211,888 7,366 2,388
Computer Equipment Total
£ £
Cost or Valuation
As at 1 April 2022 4,562 1,068,289
Additions 852 50,854
As at 31 March 2023 5,414 1,119,143
Depreciation
As at 1 April 2022 4,562 444,303
Provided during the period 213 44,247
As at 31 March 2023 4,775 488,550
Net Book Value
As at 31 March 2023 639 630,593
As at 1 April 2022 - 623,986
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Cost or valuation as at 31 March 2023 represented by:
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
At cost 287,967 623,683 23,282 27,106
At valuation 151,691 - - -
439,658 623,683 23,282 27,106
Computer Equipment Total
£ £
At cost 5,414 967,452
At valuation - 151,691
5,414 1,119,143
Tangible assets held at valuation
In respect of tangible assets held at valuation, the aggregate cost, depreciation and carrying amount that would have been recognised if the assets had been carried under the historical cost model are as follows:
Freehold Property
As at 31 March 2022 
Aggregate cost £287,967
Aggregate depreciation (£24,469)
Carrying value £263,498
As at 31 March 2023
Aggregate cost £287,967
Aggregate depreciation (£26,698)
Carrying value £261,269
5. Stocks
2023 2022
£ £
Stock 123,647 118,750
123,647 118,750
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6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 150,920 183,545
Prepayments and accrued income 3,754 1,625
154,674 185,170
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 63,617 98,853
Bank loans and overdrafts 89,780 131,170
Corporation tax 39,200 29,300
Other taxes and social security 6,689 12,021
VAT 42,738 45,640
Net wages 31,253 29,314
Other creditors 1,246 28,226
Accruals and deferred income 18,805 10,225
Directors' loan accounts 196,260 185,538
489,588 570,287
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 80,086 107,720
80,086 107,720
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2023 2022
£ £
Bank loans - 12,518
9. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured by fixed and floating charges over assets of the company dated 17 July 2012.
2023 2022
£ £
Bank loans and overdrafts 138,199 197,223
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10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
£ £
Not later than one year 3,271 5,607
Later than one year and not later than five years - 3,272
3,271 8,879
12. Reserves
Revaluation Reserve
£
As at 1 April 2022 131,175
Deferred tax movement (4,400 )
Transfer to profit and loss (1,167 )
As at 31 March 2023 125,608
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