08025545falseRetail sale in non-specialised stores with food, beverages or tobacco predominating2023-05-012024-04-30http://www.companieshouse.gov.uk/2023-04-30http://www.companieshouse.gov.uk/pt:PlantMachinery2023-04-30http://www.companieshouse.gov.uk/pt:ShareCapital2023-04-30http://www.companieshouse.gov.uk/cd:Director12023-05-012024-04-30http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles2023-04-30http://www.companieshouse.gov.uk/pt:PlantMachinery2024-04-30http://www.companieshouse.gov.uk/pt:ShareCapital2024-04-30http://www.companieshouse.gov.uk/pt:FurnitureFittings2023-04-30http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles2024-04-30http://www.companieshouse.gov.uk/pt:ToolsEquipment2023-04-30http://www.companieshouse.gov.uk/pt:FurnitureFittings2024-04-30http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12023-05-012024-04-30http://www.companieshouse.gov.uk/pt:ToolsEquipment2024-04-30http://www.companieshouse.gov.uk/cd:RegisteredOffice2023-05-012024-04-30http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2023-05-012024-04-30http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-04-30http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2023-04-30http://www.companieshouse.gov.uk/2023-05-012024-04-30http://www.companieshouse.gov.uk/2023-04-30http://www.companieshouse.gov.uk/cd:FRS1022023-05-012024-04-30http://www.companieshouse.gov.uk/2024-04-30http://www.companieshouse.gov.uk/cd:FullAccounts2023-05-012024-04-30http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2023-05-012024-04-30iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 08025545

Baltic Pearl Ltd

ACCOUNTS
FOR THE YEAR ENDED 30/04/2024

Prepared By:
Robert Ogle
Chartered Accountant
The Elms
Doncaster Road
Rotherham
South Yorkshire
S65 1DY

Baltic Pearl Ltd

ACCOUNTS
FOR THE YEAR ENDED 30/04/2024
DIRECTORS
Olegs Holodovs
REGISTERED OFFICE
39 Normanville Avenue
Rotherham
South Yorkshire
S60 5AL
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 08025545
ACCOUNTANTS
Robert Ogle
Chartered Accountant
The Elms
Doncaster Road
Rotherham
South Yorkshire
S65 1DY

Baltic Pearl Ltd

ACCOUNTS
FOR THEYEARENDED30/04/2024
CONTENTS
Page
Directors' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

Baltic Pearl Ltd

BALANCE SHEET AT 30/04/2024
20242023
Notes££
FIXED ASSETS
Tangible assets351,88452,480
CURRENT ASSETS
Stock35,00035,000
Debtors510,0424,219
Cash at bank and in hand15,3548,977
60,39648,196
CREDITORS: Amounts falling due within one year667,23770,692
NET CURRENT LIABILITIES(6,841)(22,496)
TOTAL ASSETS LESS CURRENT LIABILITIES45,04329,984
CREDITORS: Amounts falling due after more than one year724,37337,197
NET ASSETS / (LIABILITIES)20,670(7,213)
CAPITAL AND RESERVES
Called up share capital822
Profit and loss account20,668(7,215)
SHAREHOLDERS' FUNDS20,670(7,213)
For the year ending 30/04/2024 the company was entitled to exemption 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 24/12/2024 and signed on their behalf by
.............................
Olegs Holodovs
Director

Baltic Pearl Ltd

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30/04/2024
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machineryreducing balance 25%
Commercial Vehiclesreducing balance 25%
Fixtures and Fittingsreducing balance 20%
Equipmentreducing balance 25%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.

Baltic Pearl Ltd

2. EMPLOYEES
20242023
No.No.
Average number of employees119
3. TANGIBLE FIXED ASSETS
Plant andCommercialFixtures
MachineryVehiclesand FittingsEquipmentTotal
£££££
Cost
At 01/05/2023-30,57337,23030,14297,945
Additions11,989--3,61315,602
At 30/04/202411,98930,57337,23033,755113,547
Depreciation
At 01/05/2023-7,64320,80917,01345,465
For the year2,9975,7323,2844,18516,198
At 30/04/20242,99713,37524,09321,19861,663
Net Book Amounts
At 30/04/20248,99217,19813,13712,55751,884
At 30/04/2023-22,93016,42113,12952,480
4. STOCK 20242023
££
Stock comprises:
Stock35,00035,000
35,00035,000

Baltic Pearl Ltd

5. DEBTORS 20242023
££
Amounts falling due within one year
UK corporation tax-219
VAT6,042-
Other debtors 4,0004,000
10,0424,219
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20242023
££
VAT-1,240
PAYE control1,277116
Salaries and wages control13,9847,922
Directors current account35,04443,923
Bank Loan6,6835,923
Credit card2,799384
Hire purchase6,1415,532
Trade creditors-4,643
Pension schemes609309
Accruals700700
67,23770,692
7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20242023
££
Loans >1yr23,83430,517
Hire purchase >1yr5396,680
24,37337,197

Baltic Pearl Ltd

8. SHARE CAPITAL 20242023
££
Allotted, issued and fully paid:
2 Ordinary shares of £1 each22
22