Perfect Pastries Limited 08970997 true 2024-02-01 2025-01-31 2025-01-31 The principal activity of the company is Pastry making Digita Accounts Production Advanced 6.30.9574.0 true Mrs Claudia Cundy 08970997 2024-02-01 2025-01-31 08970997 2025-01-31 08970997 bus:OrdinaryShareClass1 2025-01-31 08970997 core:ShareCapital 2025-01-31 08970997 core:CurrentFinancialInstruments 2025-01-31 08970997 core:CurrentFinancialInstruments core:WithinOneYear 2025-01-31 08970997 core:FurnitureFittings 2025-01-31 08970997 bus:FRS102 2024-02-01 2025-01-31 08970997 bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 08970997 bus:FullAccounts 2024-02-01 2025-01-31 08970997 bus:RegisteredOffice 2024-02-01 2025-01-31 08970997 bus:Director2 2024-02-01 2025-01-31 08970997 bus:OrdinaryShareClass1 2024-02-01 2025-01-31 08970997 bus:EntityNoLongerTradingButTradedInPast 2024-02-01 2025-01-31 08970997 bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 08970997 core:FurnitureFittings 2024-02-01 2025-01-31 08970997 countries:EnglandWales 2024-02-01 2025-01-31 08970997 2024-01-31 08970997 core:FurnitureFittings 2024-01-31 08970997 2024-01-31 08970997 bus:OrdinaryShareClass1 2024-01-31 08970997 core:ShareCapital 2024-01-31 08970997 core:CurrentFinancialInstruments 2024-01-31 08970997 core:CurrentFinancialInstruments core:WithinOneYear 2024-01-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 08970997

Perfect Pastries Limited

Annual Report and Unaudited Financial Statements

for the Year Ended 31 January 2025

 

Perfect Pastries Limited

Profit and Loss Account for the Year Ended 31 January 2025

The company has not traded during the year. During this year, the company received no income and incurred no expenditure and therefore made neither profit nor loss.

 

Perfect Pastries Limited

(Registration number: 08970997)
Balance Sheet as at 31 January 2025

Note

2025
£

2024
£

Current assets

 

Debtors

4

100

100

Capital and reserves

 

Called up share capital

5

100

100

Shareholders' funds

 

100

100

For the financial year ending 31 January 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 10 July 2025
 

.........................................
Mrs Claudia Cundy
Director

 

Perfect Pastries Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 40a
Brookhill Industrial Estate
Pinxton
Nottinghamshire
NG16 6NT

These financial statements were authorised for issue by the director on 10 July 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Fixtures & fittings

15% Reducing Balance

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

 

Perfect Pastries Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3

Tangible assets

Fixtures and fittings
£

Total
£

Cost or valuation

At 1 February 2024

637

637

At 31 January 2025

637

637

Depreciation

At 1 February 2024

637

637

At 31 January 2025

637

637

Carrying amount

At 31 January 2025

-

-

4

Debtors

Current

Note

2025
£

2024
£

Amounts owed by related parties

100

100

   

100

100

5

Share capital

Allotted, called up and fully paid shares

2025

2024

No.

£

No.

£

Ordinary of £1 each

100

100

100

100