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PETTI-CLOUX LIMITED

Registered Number
09856529
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2024

PETTI-CLOUX LIMITED
Company Information
for the year from 1 December 2023 to 30 November 2024

Directors | CLEWLEY, Morgan Vail
| CLEWLEY, Rebecca Lucy

Registered Address | 161 Elm Grove
| Southsea
| PO5 1LU

Registered Number | 09856529 (England and Wales)

PETTI-CLOUX LIMITED
Balance Sheet as at
30 November 2024

| Notes | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 2,285,536 |  |  |  | 2,295,125
|  |  |  | 2,285,536 |  |  |  | 2,295,125
Current assets |  |  |  |  |  |  |  |
Debtors |  | 30,665 |  |  |  | 396,018 |  |
Cash at bank and on hand |  | 28,554 |  |  |  | 113,142 |  |
|  | 59,219 |  |  |  | 509,160 |  |
Prepayments and accrued income |  | 43,123 |  |  |  | - |  |
Creditors amounts falling due within one year | 4 | (65,801) |  |  |  | (49,428) |  |
Net current assets (liabilities) |  |  |  | 36,541 |  |  |  | 459,732
Total assets less current liabilities |  |  |  | 2,322,077 |  |  |  | 2,754,857
Creditors amounts falling due after one year | 5 |  |  | (2,111,701) |  |  |  | (2,552,096)
Provisions for liabilities | 6 |  |  | (25,781) |  |  |  | (22,764)
Net assets |  |  |  | 184,595 |  |  |  | 179,997
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 2 |  |  |  | 2
Revaluation reserve |  |  |  | 100,000 |  |  |  | 100,000
Profit and loss account |  |  |  | 84,593 |  |  |  | 79,995
Shareholders' funds |  |  |  | 184,595 |  |  |  | 179,997

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 15 September 2025, and are signed on its behalf by:
CLEWLEY, Morgan Vail Director
CLEWLEY, Rebecca Lucy Director Registered Company No. 09856529

PETTI-CLOUX LIMITED
Notes to the Financial Statements
for the year ended 30 November 2024

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| 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).

| Functional and presentation currency
--- | ---
| The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements relate to Petti-Cloux Limited as an individual company.

| Going concern
--- | ---
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Finance costs
--- | ---
| Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%)
| Fixtures and fittings | 20

2. | Average number of employees
--- | ---

|  | 2024 |  | 2023
| Average number of employees during the year | 2 |  | 2

3. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Fixtures & fittings |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 December 23 | 2,247,181 |  | 90,249 |  | 2,337,430
| At 30 November 24 | 2,247,181 |  | 90,249 |  | 2,337,430
| Depreciation and impairment
| At 01 December 23 | - |  | 42,305 |  | 42,305
| Charge for year | - |  | 9,589 |  | 9,589
| At 30 November 24 | - |  | 51,894 |  | 51,894
| Net book value
| At 30 November 24 | 2,247,181 |  | 38,355 |  | 2,285,536
| At 30 November 23 | 2,247,181 |  | 47,944 |  | 2,295,125

4. | Creditors: amounts due within one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 33,232 |  | 32,418
| Bank borrowings and overdrafts | 27,529 |  | 9,152
| Taxation and social security | 3,654 |  | 6,471
| Accrued liabilities and deferred income | 1,386 |  | 1,387
| Total | 65,801 |  | 49,428

5. | Creditors: amounts due after one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 2,045,483 |  | 2,046,103
| Other creditors | 66,218 |  | 505,993
| Total | 2,111,701 |  | 2,552,096

6. | Provisions for liabilities
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 25,781 |  | 22,764
| Total | 25,781 |  | 22,764