08025545falseRetail sale in non-specialised stores with food, beverages or tobacco predominating2024-05-012025-04-30http://www.companieshouse.gov.uk/2024-04-30http://www.companieshouse.gov.uk/pt:PlantMachinery2024-04-30http://www.companieshouse.gov.uk/pt:ShareCapital2024-04-30http://www.companieshouse.gov.uk/cd:Director12024-05-012025-04-30http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles2024-04-30http://www.companieshouse.gov.uk/pt:PlantMachinery2025-04-30http://www.companieshouse.gov.uk/pt:ShareCapital2025-04-30http://www.companieshouse.gov.uk/pt:FurnitureFittings2024-04-30http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles2025-04-30http://www.companieshouse.gov.uk/pt:ToolsEquipment2024-04-30http://www.companieshouse.gov.uk/pt:FurnitureFittings2025-04-30http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12024-05-012025-04-30http://www.companieshouse.gov.uk/pt:ToolsEquipment2025-04-30http://www.companieshouse.gov.uk/cd:RegisteredOffice2024-05-012025-04-30http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2024-05-012025-04-30http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-04-30http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-04-30http://www.companieshouse.gov.uk/2024-05-012025-04-30http://www.companieshouse.gov.uk/2024-04-30http://www.companieshouse.gov.uk/cd:FRS1022024-05-012025-04-30http://www.companieshouse.gov.uk/2025-04-30http://www.companieshouse.gov.uk/cd:FullAccounts2024-05-012025-04-30http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2024-05-012025-04-30iso4217:GBPxbrli:sharesxbrli:pure

Registered number: 08025545

Baltic Pearl Ltd

ACCOUNTS

FOR THE YEAR ENDED 30/04/2025

Prepared By:

Robert Ogle

Chartered Accountant

The Elms

Doncaster Road

Rotherham

South Yorkshire

S65 1DY

Baltic Pearl Ltd

ACCOUNTS

FOR THE YEAR ENDED 30/04/2025

DIRECTORS

Erika Holodovs

REGISTERED OFFICE

39 Normanville Avenue

Rotherham

South Yorkshire

S60 5AL

COMPANY DETAILS

Private company limited by shares registered in EW - England and Wales, registered number 08025545

ACCOUNTANTS

Robert Ogle

Chartered Accountant

The Elms

Doncaster Road

Rotherham

South Yorkshire

S65 1DY

Baltic Pearl Ltd

ACCOUNTS
FOR THEYEARENDED30/04/2025
CONTENTS
		Page
Directors' Report		-
Accountants' Report		-
Statement Of Comprehensive Income		-
Balance Sheet		3
Notes To The Accounts		4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account		-
Profit And Loss Account Summaries		-

Baltic Pearl Ltd

BALANCE SHEET AT 30/04/2025
						2025				2024
		Notes				£				£
FIXED ASSETS
Tangible assets		3				40,950				51,884
CURRENT ASSETS
Stock				40,000				35,000
Debtors		5		4,074				10,042
Cash at bank and in hand				22,054				15,354
				66,128				60,396
CREDITORS: Amounts falling due within one year		6		46,457				67,237
NET CURRENT ASSETS / (LIABILITIES)						19,671				(6,841)
TOTAL ASSETS LESS CURRENT LIABILITIES						60,621				45,043
CREDITORS: Amounts falling due after more than one year		7				16,391				24,373
NET ASSETS						44,230				20,670
CAPITAL AND RESERVES
Called up share capital		8				2				2
Profit and loss account						44,228				20,668
SHAREHOLDERS' FUNDS						44,230				20,670
For the year ending 30/04/2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 22/09/2025 and signed on their behalf by
.............................
Erika Holodovs
Director

Baltic Pearl Ltd

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 30/04/2025

1. ACCOUNTING POLICIES

1a. Basis Of Accounting

The accounts have been prepared under the historical cost convention.

The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machinery		reducing balance 25%
Commercial Vehicles		reducing balance 25%
Fixtures and Fittings		reducing balance 20%
Equipment		reducing balance 25%

1c. Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

1d. Pension Costs

The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.

2. EMPLOYEES
				2025		2024
				No.		No.
Average number of employees				15		11

Baltic Pearl Ltd

3. TANGIBLE FIXED ASSETS
		Plant and		Commercial		Fixtures
		Machinery		Vehicles		and Fittings		Equipment		Total
		£		£		£		£		£
Cost
At 01/05/2024		11,989		30,574		37,230		33,756		113,549
Additions		-		-		-		1,841		1,841
At 30/04/2025		11,989		30,574		37,230		35,597		115,390
Depreciation
At 01/05/2024		2,997		13,376		24,093		21,199		61,665
For the year		2,248		4,300		2,627		3,600		12,775
At 30/04/2025		5,245		17,676		26,720		24,799		74,440
Net Book Amounts
At 30/04/2025		6,744		12,898		10,510		10,798		40,950
At 30/04/2024		8,992		17,198		13,137		12,557		51,884

4. STOCK				2025		2024
				£		£
Stock comprises:
Stock				40,000		35,000
				40,000		35,000

5. DEBTORS				2025		2024
				£		£
Amounts falling due within one year
VAT				74		6,042
Other debtors				4,000		4,000
				4,074		10,042

Baltic Pearl Ltd

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
				2025		2024
				£		£
UK corporation tax				3,027		-
PAYE control				4,467		1,277
Salaries and wages control				-		13,984
Directors current account				11,424		35,044
Bank Loan				7,443		6,683
Credit card				17,546		2,799
Hire purchase				539		6,141
Pension schemes				1,311		609
Accruals				700		700
				46,457		67,237

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
				2025		2024
				£		£
Loans >1yr				16,391		23,834
Hire purchase >1yr				-		539
				16,391		24,373

8. SHARE CAPITAL				2025		2024
				£		£
Allotted, issued and fully paid:
2 Ordinary shares of £1 each				2		2
				2		2