0 false false false false false false false false false false true false false false false false false No description of principal activity 2024-04-01 Sage Accounts Production Advanced 2024 - FRS102_2024 235,000 235,000 235,000 60,313 60,313 60,313 xbrli:pure xbrli:shares iso4217:GBP 08120071 2024-04-01 2025-03-31 08120071 2025-03-31 08120071 2024-03-31 08120071 2023-04-01 2024-03-31 08120071 2024-03-31 08120071 2023-03-31 08120071 bus:Director1 2024-04-01 2025-03-31 08120071 bus:Director2 2024-04-01 2025-03-31 08120071 core:WithinOneYear 2025-03-31 08120071 core:WithinOneYear 2024-03-31 08120071 core:AfterOneYear 2025-03-31 08120071 core:AfterOneYear 2024-03-31 08120071 core:ShareCapital 2025-03-31 08120071 core:ShareCapital 2024-03-31 08120071 core:RetainedEarningsAccumulatedLosses 2025-03-31 08120071 core:RetainedEarningsAccumulatedLosses 2024-03-31 08120071 core:CostValuation core:Non-currentFinancialInstruments 2025-03-31 08120071 core:Non-currentFinancialInstruments 2025-03-31 08120071 core:Non-currentFinancialInstruments 2024-03-31 08120071 core:LandBuildings core:ShortLeaseholdAssets 2025-03-31 08120071 core:LandBuildings core:ShortLeaseholdAssets 2024-03-31 08120071 bus:SmallEntities 2024-04-01 2025-03-31 08120071 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 08120071 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08120071 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08120071 bus:FullAccounts 2024-04-01 2025-03-31
COMPANY REGISTRATION NUMBER: 08120071
Plinkfizz Holdings Limited
Filleted Unaudited Financial Statements
31 March 2025
Plinkfizz Holdings Limited
Balance Sheet
31 March 2025
2025
2024
Note
£
£
Fixed assets
Tangible assets
4
235,000
235,000
Investments
5
60,313
60,313
---------
---------
295,313
295,313
Current assets
Debtors
6
22,845
8,028
Cash at bank and in hand
5,458
17,012
--------
--------
28,303
25,040
Creditors: amounts falling due within one year
7
11,079
9,784
--------
--------
Net current assets
17,224
15,256
---------
---------
Total assets less current liabilities
312,537
310,569
Creditors: amounts falling due after more than one year
8
117,513
122,956
Provisions
5,919
5,919
---------
---------
Net assets
189,105
181,694
---------
---------
Capital and reserves
Called up share capital
100
100
Profit and loss account
189,005
181,594
---------
---------
Shareholders funds
189,105
181,694
---------
---------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the profit and loss has not been delivered.
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
Plinkfizz Holdings Limited
Balance Sheet (continued)
31 March 2025
These financial statements were approved by the board of directors and authorised for issue on 22 May 2025 , and are signed on behalf of the board by:
Mrs F Hawkins
Mr P Hawkins
Director
Director
Company registration number: 08120071
Plinkfizz Holdings Limited
Notes to the Financial Statements
Year ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 1 Lyme Vale Court, Parklands Business Park, Newcastle Road, Stoke on Trent, ST4 6NW.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest £.
Consolidation
The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. The basic financial instruments of the company are as follows: Debtors Debtors do not carry any interest and are stated at their nominal value. Appropriate allowances for estimated irrecoverable amounts are recognised in the Profit and Loss account when there is objective evidence that the asset is impaired. Cash at bank and in hand This comprises cash at bank and in hand. Trade creditors Trade creditors are not interest bearing and are stated at their nominal value.
4. Tangible assets
Investment property
£
Cost
At 1 April 2024 and 31 March 2025
235,000
---------
Depreciation
At 1 April 2024 and 31 March 2025
---------
Carrying amount
At 31 March 2025
235,000
---------
At 31 March 2024
235,000
---------
5. Investments
Shares in group undertakings
£
Cost
At 1 April 2024 and 31 March 2025
60,313
--------
Impairment
At 1 April 2024 and 31 March 2025
--------
Carrying amount
At 31 March 2025
60,313
--------
At 31 March 2024
60,313
--------
6. Debtors
2025
2024
£
£
Amounts owed by group undertakings and undertakings in which the company has a participating interest
22,845
8,028
--------
-------
7. Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
7,812
7,812
Corporation tax
1,737
511
Social security and other taxes
1,000
991
Other creditors
530
470
--------
-------
11,079
9,784
--------
-------
8. Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
117,513
122,956
---------
---------