PRL POLISH DELI LTD

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 11150400

		2025		2024 as restated
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		30,000		30,000
Tangible Assets	5		4,793		5,991

			34,793		35,991
CURRENT ASSETS
Stocks	6	250		1,550
Debtors	7	-		6,255
Cash at bank and in hand		2,236		1,867

		2,486		9,672
Creditors: Amounts Falling Due Within One Year	8	(33,825 )		(30,051 )

NET CURRENT ASSETS (LIABILITIES)			(31,339 )		(20,379 )

TOTAL ASSETS LESS CURRENT LIABILITIES			3,454		15,612

NET ASSETS			3,454		15,612

CAPITAL AND RESERVES
Called up share capital	9		40,000		40,000
Profit and Loss Account			(36,546 )		(24,388 )

SHAREHOLDERS' FUNDS			3,454		15,612

For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Daniel Rusu

Director

27/10/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

PRL POLISH DELI LTD is a private company, limited by shares, incorporated in England & Wales, registered number 11150400 . The registered office is 85 Queens Road,, Watford, , England, , WD17 2QN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

20%

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 February 2024	30,000

As at 31 January 2025	30,000

Net Book Value
As at 31 January 2025	30,000

As at 1 February 2024	30,000

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PRL POLISH DELI LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

5. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 February 2024	9,361

As at 31 January 2025	9,361

Depreciation
As at 1 February 2024	3,370
Provided during the period	1,198

As at 31 January 2025	4,568

Net Book Value
As at 31 January 2025	4,793

As at 1 February 2024	5,991

6. Stocks

	2025	2024 as restated
	£	£
Materials	250	1,550

7. Debtors

	2025	2024 as restated
	£	£
Due within one year
Other debtors	-	6,255

8. Creditors: Amounts Falling Due Within One Year

	2025	2024 as restated
	£	£
Bank loans and overdrafts	13,003	20,857
Other taxes and social security	3,014	2,934
Other creditors	17,808	6,260

	33,825	30,051

9. Share Capital

	2025	2024 as restated
	£	£
Allotted, Called up and fully paid	40,000	40,000

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