2024-04-012025-03-312025-03-31false12505202POTTERS BUDE 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POTTERS BUDE LTD

Registered Number
12505202
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

POTTERS BUDE LTD
Company Information
for the year from 1 April 2024 to 31 March 2025

Director

Nicola Clarke

Registered Address

2 Lansdown Road
Bude
EX23 8BH

Registered Number

12505202 (England and Wales)
POTTERS BUDE LTD
Balance Sheet as at
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets339,93445,227
39,93445,227
Current assets
Stocks2,5008,750
Debtors1,1838,047
Cash at bank and on hand5,5345,940
9,21722,737
Creditors amounts falling due within one year4(30,523)(46,285)
Net current assets (liabilities)(21,306)(23,548)
Total assets less current liabilities18,62821,679
Creditors amounts falling due after one year5(20,000)-
Provisions for liabilities6(2,699)(3,393)
Net assets(4,071)18,286
Capital and reserves
Called up share capital100100
Profit and loss account(4,171)18,186
Shareholders' funds(4,071)18,286
The financial statements were approved and authorised for issue by the Director on 27 May 2025, and are signed on its behalf by:
Nicola Clarke
Director
Registered Company No. 12505202
POTTERS BUDE LTD
Notes to the Financial Statements
for the year ended 31 March 2025

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.
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Deferred tax
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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery20
Vehicles20
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20252024
Average number of employees during the year49
3.Tangible fixed assets

Plant & machinery

Vehicles

Total

£££
Cost or valuation
At 01 April 2458,47932,95091,429
Additions4,690-4,690
At 31 March 2563,16932,95096,119
Depreciation and impairment
At 01 April 2430,12216,08046,202
Charge for year6,6093,3749,983
At 31 March 2536,73119,45456,185
Net book value
At 31 March 2526,43813,49639,934
At 31 March 2428,35716,87045,227
4.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables1,6684,669
Taxation and social security4699,782
Other creditors28,38631,834
Total30,52346,285
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.
5.Creditors: amounts due after one year

2025

2024

££
Amounts owed to related parties20,000-
Total20,000-
6.Provisions for liabilities

2025

2024

££
Net deferred tax liability (asset)2,6993,393
Total2,6993,393