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Company Registration No. 09794466 (England and Wales)
Pique Nique Ltd Unaudited accounts for the year ended 31 March 2024
Pique Nique Ltd Unaudited accounts Contents
Page
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Pique Nique Ltd Company Information for the year ended 31 March 2024
Directors
Mr N Devlin Mr A Bonnefoy
Company Number
09794466 (England and Wales)
Registered Office
109 Bermondsey Street London SE1 3XB England
Accountants
Austin, Taylor Limited 16 Dover Street Canterbury Kent CT1 3HD
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Pique Nique Ltd Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
325,636 
351,883 
Current assets
Inventories
15,000 
15,000 
Debtors
9,195 
11,301 
Cash at bank and in hand
141,665 
92,078 
165,860 
118,379 
Creditors: amounts falling due within one year
(305,238)
(394,753)
Net current liabilities
(139,378)
(276,374)
Total assets less current liabilities
186,258 
75,509 
Creditors: amounts falling due after more than one year
- 
(23,959)
Provisions for liabilities
Deferred tax
- 
(252)
Net assets
186,258 
51,298 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
186,158 
51,198 
Shareholders' funds
186,258 
51,298 
For the year ending 31 March 2024 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 27 November 2024 and were signed on its behalf by
Mr N Devlin Director Company Registration No. 09794466
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Pique Nique Ltd Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
Pique Nique Ltd is a private company, limited by shares, registered in England and Wales, registration number 09794466. The registered office is 109 Bermondsey Street, London, SE1 3XB, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
5% On cost
Plant & machinery
33% on Cost
Fixtures & fittings
25% On Cost
Other tangible fixed assets
25% On Cost
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Pique Nique Ltd Notes to the Accounts for the year ended 31 March 2024
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2023
524,697 
109,812 
30,529 
665,038 
At 31 March 2024
524,697 
109,812 
30,529 
665,038 
Depreciation
At 1 April 2023
172,811 
109,815 
30,529 
313,155 
Charge for the year
26,250 
(3)
- 
26,247 
At 31 March 2024
199,061 
109,812 
30,529 
339,402 
Net book value
At 31 March 2024
325,636 
- 
- 
325,636 
At 31 March 2023
351,886 
(3)
- 
351,883 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
818 
818 
Accrued income and prepayments
8,377 
10,483 
9,195 
11,301 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
- 
10,648 
Trade creditors
44,074 
42,582 
Taxes and social security
118,824 
89,183 
Other creditors
142,340 
252,340 
305,238 
394,753 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
- 
23,959 
8
Average number of employees
During the year the average number of employees was 9 (2023: 9).
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