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The Powder Room (Hull) Limited

Registered Number
10665957
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

The Powder Room (Hull) Limited
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors | C Edwards
| M Edwards

Registered Address | 56 Chanterlands Avenue
| Hull
| HU5 3TT

Registered Number | 10665957 (England and Wales)

The Powder Room (Hull) Limited
Statement of Financial Position
31 March 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 10,208 |  |  |  | 956
|  |  |  | 10,208 |  |  |  | 956
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | 3,900 |  |  |  | 5,000 |  |
Debtors | 5 | 898 |  |  |  | - |  |
Cash at bank and on hand |  | 3,698 |  |  |  | 46,954 |  |
|  | 8,496 |  |  |  | 51,954 |  |
Creditors amounts falling due within one year | 6 | (6,629) |  |  |  | (36,767) |  |
Net current assets (liabilities) |  |  |  | 1,867 |  |  |  | 15,187
Total assets less current liabilities |  |  |  | 12,075 |  |  |  | 16,143
Creditors amounts falling due after one year | 7 |  |  | (3,514) |  |  |  | (4,029)
Provisions for liabilities | 8 |  |  | (1,940) |  |  |  | (182)
Net assets |  |  |  | 6,621 |  |  |  | 11,932
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 6,521 |  |  |  | 11,832
Shareholders' funds |  |  |  | 6,621 |  |  |  | 11,932

- 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 3 November 2025, and are signed on its behalf by:
C Edwards Director Registered Company No. 10665957

The Powder Room (Hull) Limited
Notes to the Financial Statements
for the year ended 31 March 2025

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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| 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 presented in sterling and this is the functional currency of the company.

| 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.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| 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
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Straight line (years)
| Plant and machinery | 4

| Stocks and work in progress
--- | ---
| Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

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

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 3

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

|  | Plant & machinery |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 April 24 | 15,492 |  | 15,492
| Additions | 10,379 |  | 10,379
| Disposals | (12,112) |  | (12,112)
| At 31 March 25 | 13,759 |  | 13,759
| Depreciation and impairment
| At 01 April 24 | 14,536 |  | 14,536
| Charge for year | 1,127 |  | 1,127
| On disposals | (12,112) |  | (12,112)
| At 31 March 25 | 3,551 |  | 3,551
| Net book value
| At 31 March 25 | 10,208 |  | 10,208
| At 31 March 24 | 956 |  | 956

4. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finished goods | 3,900 |  | 5,000
| Total | 3,900 |  | 5,000

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 898 |  | -
| Total | 898 |  | -

| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

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

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 4,423 |  | 777
| Amounts owed to related parties | 2 |  | 31,931
| Taxation and social security | - |  | 2,659
| Accrued liabilities and deferred income | 2,204 |  | 1,400
| Total | 6,629 |  | 36,767

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. Included within Bank borrowings and overdrafts is a Government Bounce Back loan totalling £777 (2024 £777) which is denominated in sterling. There are no fees or interest payable for the first 12 months, and thereafter the loan carries a nominal interest rate of 2.5%. The loan is repayable over 10 years, with no repayments in the first year, and with the final instalment due in July 2030. The overall carrying value of the loan as at the year-end is £4,291 (2024 £4,806).

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

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 3,514 |  | 4,029
| Total | 3,514 |  | 4,029

| Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. Included within Bank borrowings and overdrafts is a Government Bounce Back loan totalling £3,514 (2024 £4,029) which is denominated in sterling. There are no fees or interest payable for the first 12 months, and thereafter the loan carries a nominal interest rate of 2.5%. The loan is repayable over 10 years, with no repayments in the first year, and with the final instalment due in July 2030. The overall carrying value of the loan as at the year-end is £4,291 (2024 £4,806).

8. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 1,940 |  | 182
| Total | 1,940 |  | 182