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REGISTERED NUMBER: 06713319 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 October 2023

for

Pierres Limited

Pierres Limited (Registered number: 06713319)






Contents of the Financial Statements
for the Year Ended 30 October 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Pierres Limited

Company Information
for the Year Ended 30 October 2023







DIRECTOR: P A South





SECRETARY:





REGISTERED OFFICE: Unit G3
245a Coldharbour Lane
London
SW9 8RR





REGISTERED NUMBER: 06713319 (England and Wales)





ACCOUNTANTS: SEARS Accountants Limited
6 Station Parade
Northolt Road
Harrow
Middlesex
HA2 8HB

Pierres Limited (Registered number: 06713319)

Balance Sheet
30 October 2023

30.10.23 30.10.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 55,284 9,937

CURRENT ASSETS
Debtors 5 115,478 140,239

CREDITORS
Amounts falling due within one year 6 42,733 47,021
NET CURRENT ASSETS 72,745 93,218
TOTAL ASSETS LESS CURRENT
LIABILITIES

128,029

103,155

CREDITORS
Amounts falling due after more than
one year

7

45,728

35,211
NET ASSETS 82,301 67,944

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 82,201 67,844
82,301 67,944

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 October 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Pierres Limited (Registered number: 06713319)

Balance Sheet - continued
30 October 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 director and authorised for issue on 29 July 2024 and were signed by:





P A South - Director


Pierres Limited (Registered number: 06713319)

Notes to the Financial Statements
for the Year Ended 30 October 2023

1. STATUTORY INFORMATION

Pierres Limited 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.

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.

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.

Pierres Limited (Registered number: 06713319)

Notes to the Financial Statements - continued
for the Year Ended 30 October 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2022 - 16 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 31 October 2022 75,268
Additions 63,776
At 30 October 2023 139,044
DEPRECIATION
At 31 October 2022 65,331
Charge for year 18,429
At 30 October 2023 83,760
NET BOOK VALUE
At 30 October 2023 55,284
At 30 October 2022 9,937

5. DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
30.10.23 30.10.22
£    £   
Pierre's At The Park Loan 115,478 140,239

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.10.23 30.10.22
£    £   
Bank loans and overdrafts 7,544 7,975
Trade creditors 4,204 4,205
Taxation and social security 30,985 32,001
Other creditors - 2,840
42,733 47,021

Pierres Limited (Registered number: 06713319)

Notes to the Financial Statements - continued
for the Year Ended 30 October 2023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
30.10.23 30.10.22
£    £   
Bounce back loan 24,409 35,211
Other creditors 21,319 -
45,728 35,211