Pistachio Pet Limited Company accounts

COMPANY REGISTRATION NUMBER: 09292749

Pistachio Pet Limited

Unaudited Financial Statements

30 November 2024

Pistachio Pet Limited

Financial Statements

Year ended 30 November 2024

Contents	Page

Director's report	1

Statement of income and retained earnings	2

Statement of financial position	3

Notes to the financial statements	4

Pistachio Pet Limited

Director's Report

Year ended 30 November 2024

The director presents his report and the unaudited financial statements of the company for the year ended 30 November 2024 .

Director

The director who served the company during the year was as follows:

Mr A. J Hall

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 15 September 2025 and signed on behalf of the board by:

Mr A. J Hall
Director	Company Secretary

Registered office:

135 Old Brompton Road

London

SW5 0LF

Pistachio Pet Limited

Statement of Income and Retained Earnings

Year ended 30 November 2024

	2024	2023
Note	£	£
Turnover	5,480	4,540

Cost of sales	9,077	13,418
	-------	--------
Gross loss	( 3,597)	( 8,878)

Distribution costs	9,472	6,843
Administrative expenses	1,685	1,558
	--------	--------
Operating loss	( 14,754)	( 17,279)

	--------	--------
Loss before taxation	( 14,754)	( 17,279)

Tax on loss	–	–
	--------	--------
Loss for the financial year and total comprehensive income	( 14,754)	( 17,279)
	--------	--------

Retained losses at the start of the year	( 26,571)	( 9,291)
	--------	--------
Retained losses at the end of the year	( 41,325)	(26,570)
	--------	--------

All the activities of the company are from continuing operations.

Pistachio Pet Limited

Statement of Financial Position

30 November 2024

	2024		2023
Note	£	£	£

Current assets

Stocks		–	1,527
Debtors	5	–	4,352
Cash at bank and in hand		82	–
		----	-------
		82	5,879

Creditors: amounts falling due within one year	6	41,406		32,448
		--------		--------
Net current liabilities			41,324	26,569
			--------	--------
Total assets less current liabilities			( 41,324)	( 26,569)
			--------	--------

Capital and reserves

Called up share capital	1	1
Profit and loss account	( 41,325)	(26,570)
	--------	--------
Shareholders deficit	( 41,324)	( 26,569)
	--------	--------

These financial statements have been prepared 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'.

For the year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 15 September 2025 , and are signed on behalf of the board by:

Mr A. J Hall
Director

Company registration number: 09292749

Pistachio Pet Limited

Notes to the Financial Statements

Year ended 30 November 2024

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 135 Old Brompton Road, London, SW5 0LF.

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, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities. Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability. Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity. Compound instruments comprise both a liability and an equity component. At date of issue, the fair value of the liability component is estimated using the prevailing market interest rate for a similar debt instrument. The liability component is accounted for as a financial liability. The residual is the difference between the net proceeds of issue and the liability component (at time of issue). The residual is the equity component, which is accounted for as an equity instrument. The interest expense on the liability component is calculated applying the effective interest rate for the liability component of the instrument. The difference between this amount and any repayments is added to the carrying amount of the liability in the balance sheet.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2023: Nil).

5. Debtors

	2024	2023
	£	£
Other debtors	–	4,352
	----	-------

6. Creditors: amounts falling due within one year

	2024	2023
	£	£
Bank loans and overdrafts	–	324
Other creditors	41,406	32,124
	--------	--------
	41,406	32,448
	--------	--------

7. Director's advances, credits and guarantees

During the year the director entered into the following advances and credits with the company:

	2024
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
Mr A. J Hall	( 32,124)	( 9,282)	–	( 41,406)
	--------	-------	----	--------

	2023
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
Mr A. J Hall	( 20,627)	( 12,247)	750	( 32,124)
	--------	--------	----	--------

8. Related party transactions

The company was under the control of Mr Andrew Hall throughout the current period. Mr Andrew Hall is the managing director and sole shareholder. No transactions with related parties were undertaken such as are required to be disclosed under Financial Reporting Standard 8.