Registered number
07242215
Pour The Perfect Pint Limited
Unaudited Filleted Accounts
31 March 2025
Pour The Perfect Pint Limited
Registered number: 07242215
Balance Sheet
as at 31 March 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 2,342 2,945
Current assets
Debtors 4 5,040 4,800
Cash at bank and in hand 3,969 2,766
9,009 7,566
Creditors: amounts falling due within one year 5 (8,081) (7,015)
Net current assets 928 551
Total assets less current liabilities 3,270 3,496
Creditors: amounts falling due after more than one year 6 (602) (3,049)
Net assets 2,668 447
Capital and reserves
Called up share capital 100 100
Profit and loss account 2,568 347
Shareholders' funds 2,668 447
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mrs VH Stevens
Director
Approved by the board on 20 June 2025
Pour The Perfect Pint Limited
Notes to the Accounts
for the year ended 31 March 2025
1 Accounting policies
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).
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Office equipment 25% reducing balance
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
Creditors
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. No provision for deferred tax has been made since the directors are of the opinion that no liability will crystallise in the foreseeable future.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Office equipment
£
Cost
At 1 April 2024 4,780
Additions 332
Disposals (452)
At 31 March 2025 4,660
Depreciation
At 1 April 2024 1,835
Charge for the year 781
On disposals (298)
At 31 March 2025 2,318
Net book value
At 31 March 2025 2,342
At 31 March 2024 2,945
4 Debtors 2025 2024
£ £
Trade debtors 5,040 4,800
5 Creditors: amounts falling due within one year 2025 2024
£ £
Bank loans and overdrafts 2,329 2,329
Taxation and social security costs 5,171 4,179
Other creditors 581 507
8,081 7,015
6 Creditors: amounts falling due after one year 2025 2024
£ £
Bank loans 602 3,049
7 Other information
Pour The Perfect Pint Limited is a private company limited by shares and incorporated in England. Its registered office is:
14 Corner Farm Road
Staplehurst
TN12 0PN
Pour The Perfect Pint Limited 07242215 false 2024-04-01 2025-03-31 2025-03-31 VT Final Accounts April 2025 Mrs VH Stevens No description of principal activity 07242215 2023-04-01 2024-03-31 07242215 core:WithinOneYear 2024-03-31 07242215 core:AfterOneYear 2024-03-31 07242215 core:ShareCapital 2024-03-31 07242215 core:RetainedEarningsAccumulatedLosses 2024-03-31 07242215 2024-04-01 2025-03-31 07242215 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07242215 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 07242215 bus:Director40 2024-04-01 2025-03-31 07242215 1 2024-04-01 2025-03-31 07242215 2 2024-04-01 2025-03-31 07242215 core:PlantMachinery 2024-04-01 2025-03-31 07242215 countries:England 2024-04-01 2025-03-31 07242215 bus:FRS102 2024-04-01 2025-03-31 07242215 bus:FilletedAccounts 2024-04-01 2025-03-31 07242215 2025-03-31 07242215 core:WithinOneYear 2025-03-31 07242215 core:AfterOneYear 2025-03-31 07242215 core:ShareCapital 2025-03-31 07242215 core:RetainedEarningsAccumulatedLosses 2025-03-31 07242215 core:PlantMachinery 2025-03-31 07242215 2024-03-31 07242215 core:PlantMachinery 2024-03-31 iso4217:GBP xbrli:pure