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REGISTERED NUMBER: 10263548 (England and Wales)















Unaudited Financial Statements for the Year Ended 23 July 2023

for

The Persnickety Co Ltd

The Persnickety Co Ltd (Registered number: 10263548)






Contents of the Financial Statements
for the Year Ended 23 July 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


The Persnickety Co Ltd

Company Information
for the Year Ended 23 July 2023







DIRECTORS: Mrs C Boon
Mrs E J Jones





SECRETARY:





REGISTERED OFFICE: 7 High Street East
Glossop
Derbyshire
SK13 8DA





REGISTERED NUMBER: 10263548 (England and Wales)






The Persnickety Co Ltd (Registered number: 10263548)

Balance Sheet
23 July 2023

23.7.23 23.7.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 47,835 64,507

CURRENT ASSETS
Stocks 5,000 -
Debtors 5 2 2,281
Cash at bank and in hand 38,974 59,062
43,976 61,343
CREDITORS
Amounts falling due within one year 6 13,819 13,905
NET CURRENT ASSETS 30,157 47,438
TOTAL ASSETS LESS CURRENT
LIABILITIES

77,992

111,945

CREDITORS
Amounts falling due after more than
one year

7

62,283

78,937
NET ASSETS 15,709 33,008

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 15,707 33,006
15,709 33,008

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 23 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 23 July 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The Persnickety Co Ltd (Registered number: 10263548)

Balance Sheet - continued
23 July 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 April 2024 and were signed on its behalf by:




Mrs C Boon - Director



Mrs E J Jones - Director


The Persnickety Co Ltd (Registered number: 10263548)

Notes to the Financial Statements
for the Year Ended 23 July 2023

1. STATUTORY INFORMATION

The Persnickety Co Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

The Persnickety Co Ltd (Registered number: 10263548)

Notes to the Financial Statements - continued
for the Year Ended 23 July 2023

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2022 - 5 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 24 July 2022
and 23 July 2023 87,632
DEPRECIATION
At 24 July 2022 23,125
Charge for year 16,672
At 23 July 2023 39,797
NET BOOK VALUE
At 23 July 2023 47,835
At 23 July 2022 64,507

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
23.7.23 23.7.22
£    £   
Other debtors 2 2,281

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
23.7.23 23.7.22
£    £   
Taxation and social security 9,344 9,430
Other creditors 4,475 4,475
13,819 13,905

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
23.7.23 23.7.22
£    £   
Hire purchase contracts 62,283 78,937