2023-02-012024-01-312024-01-31false10589117PERFECT BATHROOM LTD2024-03-2743290iso4217:GBPxbrli:pure105891172023-02-01105891172024-01-31105891172023-02-012024-01-31105891172022-02-01105891172023-01-31105891172022-02-012023-01-3110589117bus:SmallEntities2023-02-012024-01-3110589117bus:AuditExempt-NoAccountantsReport2023-02-012024-01-3110589117bus:FullAccounts2023-02-012024-01-3110589117bus:PrivateLimitedCompanyLtd2023-02-012024-01-3110589117core:WithinOneYear2024-01-3110589117core:AfterOneYear2024-01-3110589117core:WithinOneYear2023-01-3110589117core:AfterOneYear2023-01-3110589117core:ShareCapital2024-01-3110589117core:SharePremium2024-01-3110589117core:RevaluationReserve2024-01-3110589117core:OtherReservesSubtotal2024-01-3110589117core:RetainedEarningsAccumulatedLosses2024-01-3110589117core:ShareCapital2023-01-3110589117core:SharePremium2023-01-3110589117core:RevaluationReserve2023-01-3110589117core:OtherReservesSubtotal2023-01-3110589117core:RetainedEarningsAccumulatedLosses2023-01-3110589117core:LandBuildings2024-01-3110589117core:PlantMachinery2024-01-3110589117core:Vehicles2024-01-3110589117core:FurnitureFittings2024-01-3110589117core:OfficeEquipment2024-01-3110589117core:NetGoodwill2024-01-3110589117core:IntangibleAssetsOtherThanGoodwill2024-01-3110589117core:ListedExchangeTraded2024-01-3110589117core:UnlistedNon-exchangeTraded2024-01-3110589117core:LandBuildings2023-01-3110589117core:PlantMachinery2023-01-3110589117core:Vehicles2023-01-3110589117core:FurnitureFittings2023-01-3110589117core:OfficeEquipment2023-01-3110589117core:NetGoodwill2023-01-3110589117core:IntangibleAssetsOtherThanGoodwill2023-01-3110589117core:ListedExchangeTraded2023-01-3110589117core:UnlistedNon-exchangeTraded2023-01-3110589117core:LandBuildings2023-02-012024-01-3110589117core:PlantMachinery2023-02-012024-01-3110589117core:Vehicles2023-02-012024-01-3110589117core:FurnitureFittings2023-02-012024-01-3110589117core:OfficeEquipment2023-02-012024-01-3110589117core:NetGoodwill2023-02-012024-01-3110589117core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3110589117core:ListedExchangeTraded2023-02-012024-01-3110589117core:UnlistedNon-exchangeTraded2023-02-012024-01-3110589117core:MoreThanFiveYears2023-02-012024-01-3110589117core:Non-currentFinancialInstruments2024-01-3110589117core:Non-currentFinancialInstruments2023-01-3110589117dpl:CostSales2023-02-012024-01-3110589117dpl:DistributionCosts2023-02-012024-01-3110589117core:LandBuildings2023-02-012024-01-3110589117core:PlantMachinery2023-02-012024-01-3110589117core:Vehicles2023-02-012024-01-3110589117core:FurnitureFittings2023-02-012024-01-3110589117core:OfficeEquipment2023-02-012024-01-3110589117dpl:AdministrativeExpenses2023-02-012024-01-3110589117core:NetGoodwill2023-02-012024-01-3110589117core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3110589117dpl:GroupUndertakings2023-02-012024-01-3110589117dpl:ParticipatingInterests2023-02-012024-01-3110589117dpl:GroupUndertakingscore:ListedExchangeTraded2023-02-012024-01-3110589117core:ListedExchangeTraded2023-02-012024-01-3110589117dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-02-012024-01-3110589117core:UnlistedNon-exchangeTraded2023-02-012024-01-3110589117dpl:CostSales2022-02-012023-01-3110589117dpl:DistributionCosts2022-02-012023-01-3110589117core:LandBuildings2022-02-012023-01-3110589117core:PlantMachinery2022-02-012023-01-3110589117core:Vehicles2022-02-012023-01-3110589117core:FurnitureFittings2022-02-012023-01-3110589117core:OfficeEquipment2022-02-012023-01-3110589117dpl:AdministrativeExpenses2022-02-012023-01-3110589117core:NetGoodwill2022-02-012023-01-3110589117core:IntangibleAssetsOtherThanGoodwill2022-02-012023-01-3110589117dpl:GroupUndertakings2022-02-012023-01-3110589117dpl:ParticipatingInterests2022-02-012023-01-3110589117dpl:GroupUndertakingscore:ListedExchangeTraded2022-02-012023-01-3110589117core:ListedExchangeTraded2022-02-012023-01-3110589117dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-02-012023-01-3110589117core:UnlistedNon-exchangeTraded2022-02-012023-01-3110589117core:NetGoodwill2024-01-3110589117core:IntangibleAssetsOtherThanGoodwill2024-01-3110589117core:LandBuildings2024-01-3110589117core:PlantMachinery2024-01-3110589117core:Vehicles2024-01-3110589117core:FurnitureFittings2024-01-3110589117core:OfficeEquipment2024-01-3110589117core:AfterOneYear2024-01-3110589117core:WithinOneYear2024-01-3110589117core:ListedExchangeTraded2024-01-3110589117core:UnlistedNon-exchangeTraded2024-01-3110589117core:ShareCapital2024-01-3110589117core:SharePremium2024-01-3110589117core:RevaluationReserve2024-01-3110589117core:OtherReservesSubtotal2024-01-3110589117core:RetainedEarningsAccumulatedLosses2024-01-3110589117core:NetGoodwill2023-01-3110589117core:IntangibleAssetsOtherThanGoodwill2023-01-3110589117core:LandBuildings2023-01-3110589117core:PlantMachinery2023-01-3110589117core:Vehicles2023-01-3110589117core:FurnitureFittings2023-01-3110589117core:OfficeEquipment2023-01-3110589117core:AfterOneYear2023-01-3110589117core:WithinOneYear2023-01-3110589117core:ListedExc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PERFECT BATHROOM LTD

Registered Number
10589117
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2024

PERFECT BATHROOM LTD
Company Information
for the year from 1 February 2023 to 31 January 2024

Director

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 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets32,8135,063
2,8135,063
Current assets
Debtors7,1419,455
Cash at bank and on hand17-
7,1589,455
Creditors amounts falling due within one year4(24,308)(24,732)
Net current assets (liabilities)(17,150)(15,277)
Total assets less current liabilities(14,337)(10,214)
Creditors amounts falling due after one year5(7,127)(15,650)
Net assets(21,464)(25,864)
Capital and reserves
Called up share capital1010
Profit and loss account(21,474)(25,874)
Shareholders' funds(21,464)(25,864)
The financial statements were approved and authorised for issue by the Director on 27 March 2024, 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 2024

1.Accounting policies
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.
Statement of compliance
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.
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.
Revenue from sale of goods
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
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.
Current taxation
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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Vehicles

Total

££
Cost or valuation
At 01 February 2315,25015,250
At 31 January 2415,25015,250
Depreciation and impairment
At 01 February 2310,18710,187
Charge for year2,2502,250
At 31 January 2412,43712,437
Net book value
At 31 January 242,8132,813
At 31 January 235,0635,063
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables4,2038,487
Bank borrowings and overdrafts11,6524,815
Taxation and social security4,08210,883
Other creditors2,364540
Accrued liabilities and deferred income2,0077
Total24,30824,732
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.
5.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts7,12715,650
Total7,12715,650