Registered number
10913843
Pigeons Parlour Limited
Filleted Accounts
31 August 2024
Pigeons Parlour Limited
Registered number: 10913843
Balance Sheet
as at 31 August 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 3,815 4,715
Current assets
Stocks 2,500 2,500
Debtors 4 5,209 3,849
Cash at bank and in hand 2,714 2,577
10,423 8,926
Creditors: amounts falling due within one year 5 (128,707) (106,225)
Net current liabilities (118,284) (97,299)
Total assets less current liabilities (114,469) (92,584)
Creditors: amounts falling due after more than one year 6 (2,442) (6,470)
Net liabilities (116,911) (99,054)
Capital and reserves
Called up share capital 1 1
Profit and loss account (116,912) (99,055)
Shareholder's funds (116,911) (99,054)
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
D M Hopkins
Director
Approved by the board on 13 January 2025
Pigeons Parlour Limited
Notes to the Accounts
for the year ended 31 August 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
Turnover
Turnover is measured at the fair value of the consideration received or receivable net of value added taxes.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Computers 33% straight line
Fixtures, fittings, tools and equipment 10% straight line
Stocks
Stocks are measured at the lower of cost and estimated selling price.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price).
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference. Current and deferred tax assets and liabilities are not discounted.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
Going concern
The financial statements have been prepared under the going concern convention, which relies upon the continued support of the company's directors.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 5 5
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 September 2023 9,352
At 31 August 2024 9,352
Depreciation
At 1 September 2023 4,637
Charge for the year 900
At 31 August 2024 5,537
Net book value
At 31 August 2024 3,815
At 31 August 2023 4,715
4 Debtors 2024 2023
£ £
Trade debtors 1,270 249
Other debtors 3,939 3,600
5,209 3,849
5 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 4,012 9,012
Other taxes and social security costs 1,578 1,679
Other creditors 123,117 95,534
128,707 106,225
6 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 2,442 6,470
7 Other financial commitments 2024 2023
£ £
Total future minimum payments under non-cancellable operating leases 135,300 159,900
8 Other information
Pigeons Parlour Limited is a private company limited by shares and incorporated in England. Its registered office is:
5 Moreton Avenue
Great Barr
Birmingham
B43 7QP
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