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Registered number: 08977266









PENNY POT ENTERPRISES LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024

 
PENNY POT ENTERPRISES LIMITED
 
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF PENNY POT ENTERPRISES LIMITED
FOR THE YEAR ENDED 31 AUGUST 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Penny Pot Enterprises Limited for the year ended 31 August 2024 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of directors of Penny Pot Enterprises Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Penny Pot Enterprises Limited and state those matters that we have agreed to state to the Board of directors of Penny Pot Enterprises Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Penny Pot Enterprises Limited and its Board of directors, as a body, for our work or for this report. 

It is your duty to ensure that Penny Pot Enterprises Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and result of Penny Pot Enterprises Limited. You consider that Penny Pot Enterprises Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Penny Pot Enterprises Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



Barnes Roffe LLP
 
Chartered Accountants
  
Leytonstone House
Leytonstone
London
E11 1GA
21 May 2025
Page 1

 
PENNY POT ENTERPRISES LIMITED
REGISTERED NUMBER: 08977266

BALANCE SHEET
AS AT 31 AUGUST 2024

2024
2023
£
£


Current assets

Debtors: amounts falling due within one year
18,194
18,194

Creditors: amounts falling due within one year
(31,922)
(31,922)

Net liabilities
(13,728)
(13,728)


Capital and reserves

Called up share capital 
1
1

Profit and loss account
(13,729)
(13,729)

(13,728)
(13,728)


For the year ended 31 August 2024 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 21 May 2025.




R Payne
Director

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
PENNY POT ENTERPRISES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

Penny Pot Enterprises Limited ("the Company") is a private company limited by shares and incorporated in England and Wales. Its registered office is Leytonstone House, 3 Hanbury Drive, Leytonstone, London, E11 1GA.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

 
2.2

Going concern

As part of a going concern review, the directors have followed the guidelines published by the Financial Reporting Council entitled "Going Concern and Liquidity Risk Guidance for UK Companies 2009". The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future as the Company expects to receive continuing financial support from its parent and fellow subsidiary companies and other companies connected by virtue of common directorship and ownership. On this basis the directors consider that the going concern basis of accounting remains appropriate.

 
2.3

Creditors

Short term creditors are measured at the transaction price. 

 
2.4

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.


3.


Debtors

2024
2023
£
£


Amounts owed by connected companies
13,740
13,740

Other debtors
1
1

Prepayments and accrued income
4,453
4,453

18,194
18,194

Page 3

 
PENNY POT ENTERPRISES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

3.Debtors (continued)



4.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
2,880
2,880

Amounts owed to connected companies
16,499
16,499

Other taxation and social security
2,660
2,660

Accruals and deferred income
9,883
9,883

31,922
31,922


 
Page 4