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Company Registration No. 12165127 (England and Wales)
Perfect Citrine Limited Unaudited accounts for the year ended 31 August 2024
Perfect Citrine Limited Unaudited accounts Contents
Page
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Perfect Citrine Limited Company Information for the year ended 31 August 2024
Director
Ms Xiaomu Chen
Company Number
12165127 (England and Wales)
Registered Office
27 ST. BOTOLPHS STREET COLCHESTER CO2 7EA UNITED KINGDOM
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Perfect Citrine Limited Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
3,000 
6,000 
Tangible assets
26,114 
32,642 
29,114 
38,642 
Current assets
Inventories
27,050 
18,478 
Debtors
8,084 
10,290 
Cash at bank and in hand
30,773 
54,415 
65,907 
83,183 
Creditors: amounts falling due within one year
(39,974)
(43,042)
Net current assets
25,933 
40,141 
Total assets less current liabilities
55,047 
78,783 
Creditors: amounts falling due after more than one year
(21,250)
(32,031)
Net assets
33,797 
46,752 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
33,697 
46,652 
Shareholders' funds
33,797 
46,752 
For the year ending 31 August 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 director acknowledges her 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 and authorised for issue on 8 April 2025 and were signed on its behalf by
Ms Xiaomu Chen Director Company Registration No. 12165127
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Perfect Citrine Limited Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
Perfect Citrine Limited is a private company, limited by shares, registered in England and Wales, registration number 12165127. The registered office is 27 ST. BOTOLPHS STREET, COLCHESTER, CO2 7EA, UNITED KINGDOM.
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.
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:
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 September 2023
15,000 
At 31 August 2024
15,000 
Amortisation
At 1 September 2023
9,000 
Charge for the year
3,000 
At 31 August 2024
12,000 
Net book value
At 31 August 2024
3,000 
At 31 August 2023
6,000 
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Perfect Citrine Limited Notes to the Accounts for the year ended 31 August 2024
5
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2023
50,919 
10,539 
61,458 
At 31 August 2024
50,919 
10,539 
61,458 
Depreciation
At 1 September 2023
24,849 
3,967 
28,816 
Charge for the year
5,214 
1,314 
6,528 
At 31 August 2024
30,063 
5,281 
35,344 
Net book value
At 31 August 2024
20,856 
5,258 
26,114 
At 31 August 2023
26,070 
6,572 
32,642 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
2,309 
3,481 
Trade debtors
5,775 
6,809 
8,084 
10,290 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
8,615 
10,186 
Other creditors
2,879 
2,876 
Loans from directors
28,480 
29,980 
39,974 
43,042 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
21,250 
32,031 
9
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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