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Registered number: 10297687
Prettyunik Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2023
Chartax Associates & Co
103 B Island Business Centre
18-36 Wellington Street
Woolwich
London
SE18 6PF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10297687
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 390 621
390 621
CURRENT ASSETS
Stocks 5 13,867 8,806
Cash at bank and in hand 265 20,078
14,132 28,884
Creditors: Amounts Falling Due Within One Year 6 (15,681 ) (12,299 )
NET CURRENT ASSETS (LIABILITIES) (1,549 ) 16,585
TOTAL ASSETS LESS CURRENT LIABILITIES (1,159 ) 17,206
Creditors: Amounts Falling Due After More Than One Year 7 (33,662 ) (35,392 )
NET LIABILITIES (34,821 ) (18,186 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (34,822 ) (18,187 )
SHAREHOLDERS' FUNDS (34,821) (18,186)
Page 1
Page 2
For the year ending 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Ram Paudel
Director
27 August 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Prettyunik Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10297687 . The registered office is 11 Elmcroft Close, Feltham, TW14 9HH.
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.
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 and from the rendering of services. 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.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:
Plant & Machinery 20% Straight Line
Computer Equipment 20% Straight Line
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
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4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 August 2022 651 500 1,151
As at 31 July 2023 651 500 1,151
Depreciation
As at 1 August 2022 - 530 530
Provided during the period 261 (30 ) 231
As at 31 July 2023 261 500 761
Net Book Value
As at 31 July 2023 390 - 390
As at 1 August 2022 651 (30 ) 621
5. Stocks
2023 2022
£ £
Finished goods 13,867 8,806
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors (2 ) (2 )
Bank loans and overdrafts 5,887 4,610
Accruals and deferred income 1,500 1,300
Director's loan account 8,296 6,391
15,681 12,299
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 33,662 35,392
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
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