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Company Registration No. 11339391 (England and Wales)
Perfect Cuppa English Ltd Unaudited accounts for the year ended 31 May 2025
Perfect Cuppa English Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Perfect Cuppa English Ltd Company Information for the year ended 31 May 2025
Director
Victoria Isabel Rennoldson
Company Number
11339391 (England and Wales)
Registered Office
71-75 Shelton Street Covent Garden London WC2H 9JQ United Kingdom
Accountants
Cube Accounting Limited Suite 13B & 13C, Davy Court Castle Mound Way Rugby Warwickshire CV23 0UZ
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Perfect Cuppa English Ltd Statement of financial position as at 31 May 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
801
801
Tangible assets
5
174
474
975
1,275
Current assets
Debtors
6
1,810
3,947
Cash at bank and in hand
34,848
29,336
36,658
33,283
Creditors: amounts falling due within one year
7
(5,096)
(5,488)
Net current assets
31,562
27,795
Total assets less current liabilities
32,537
29,070
Provisions for liabilities
Deferred tax
-
(90)
Net assets
32,537
28,980
Capital and reserves
Called up share capital
10
10
Profit and loss account
32,527
28,970
Shareholders' funds
32,537
28,980
For the year ending 31 May 2025 the company was entitled to exemption from audit 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 6 August 2025 and were signed on its behalf by
Victoria Isabel Rennoldson Director Company Registration No. 11339391
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Perfect Cuppa English Ltd Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
Perfect Cuppa English Ltd is a private company, limited by shares, registered in England and Wales, registration number 11339391. The registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
33% straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Perfect Cuppa English Ltd Notes to the Accounts for the year ended 31 May 2025
4
Intangible fixed assets
Other
£
Cost
At 1 June 2024
801
At 31 May 2025
801
Amortisation
At 1 June 2024
-
At 31 May 2025
-
Net book value
At 31 May 2025
801
At 31 May 2024
801
5
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 June 2024
2,301
At 31 May 2025
2,301
Depreciation
At 1 June 2024
1,827
Charge for the year
300
At 31 May 2025
2,127
Net book value
At 31 May 2025
174
At 31 May 2024
474
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
1,810
3,947
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
56
72
Taxes and social security
4,752
4,106
Loans from directors
6
1,004
Accruals
282
306
5,096
5,488
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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