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PERLEMOEN LTD

Registered Number
13696735
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2024

PERLEMOEN LTD
Company Information
for the year from 1 November 2023 to 31 October 2024

Director

GREENWAY, Shelly

Registered Address

Henleaze House
13 Harbury Road
Bristol
BS9 4PN

Registered Number

13696735 (England and Wales)
PERLEMOEN LTD
Balance Sheet as at
31 October 2024

Notes

2024

2023

£

£

£

£

Current assets
Stocks318,77652,900
Debtors2,1451,298
Cash at bank and on hand12,1812,770
33,10256,968
Creditors amounts falling due within one year4(15,465)(17,345)
Net current assets (liabilities)17,63739,623
Total assets less current liabilities17,63739,623
Creditors amounts falling due after one year(58,500)(58,500)
Net assets(40,863)(18,877)
Capital and reserves
Profit and loss account(40,863)(18,877)
Shareholders' funds(40,863)(18,877)
The financial statements were approved and authorised for issue by the Director on 5 February 2025, and are signed on its behalf by:
GREENWAY, Shelly
Director
Registered Company No. 13696735
PERLEMOEN LTD
Notes to the Financial Statements
for the year ended 31 October 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
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 (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Turnover policy
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.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Interest income
Interest income is recognised using the effective interest rate method.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Share capital
Ordinary shares are classified as equity.
2.Average number of employees

20242023
Average number of employees during the year00
3.Stocks

2024

2023

££
Other stocks18,77652,900
Total18,77652,900
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables6695,019
Bank borrowings and overdrafts-12
Other creditors14,79612,314
Total15,46517,345
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.