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Company Registration No. 09794466 (England and Wales)
Pique Nique Ltd Unaudited accounts for the year ended 31 March 2025
Pique Nique Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Pique Nique Ltd Company Information for the year ended 31 March 2025
Directors
Mr N Devlin Mr A Bonnefoy
Company Number
09794466 (England and Wales)
Registered Office
109 Bermondsey Street London SE1 3XB England
Accountants
Austin, Taylor Limited 16 Dover Street Canterbury Kent CT1 3HD
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Pique Nique Ltd Statement of financial position as at 31 March 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
299,333
325,636
Current assets
Inventories
15,000
15,000
Debtors
5
9,195
9,195
Cash at bank and in hand
115,038
141,665
139,233
165,860
Creditors: amounts falling due within one year
6
(141,318)
(305,238)
Net current liabilities
(2,085)
(139,378)
Net assets
297,248
186,258
Capital and reserves
Called up share capital
100
100
Profit and loss account
297,148
186,158
Shareholders' funds
297,248
186,258
For the year ending 31 March 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 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 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 of Directors and authorised for issue on 10 December 2025 and were signed on its behalf by
Mr N Devlin Director Company Registration No. 09794466
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Pique Nique Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Pique Nique Ltd is a private company, limited by shares, registered in England and Wales, registration number 09794466. The registered office is 109 Bermondsey Street, London, SE1 3XB, England.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
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:
Land & buildings
5% On cost
Plant & machinery
33% on Cost
Fixtures & fittings
25% On Cost
Other tangible fixed assets
25% On Cost
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Pique Nique Ltd Notes to the Accounts for the year ended 31 March 2025
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
4
Tangible fixed assets
Land & buildings
Plant & machinery
Fixtures & fittings
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 April 2024
524,697
109,812
30,529
665,038
At 31 March 2025
524,697
109,812
30,529
665,038
Depreciation
At 1 April 2024
199,061
109,812
30,529
339,402
Charge for the year
26,303
-
-
26,303
At 31 March 2025
225,364
109,812
30,529
365,705
Net book value
At 31 March 2025
299,333
-
-
299,333
At 31 March 2024
325,636
-
-
325,636
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
818
818
Accrued income and prepayments
8,377
8,377
9,195
9,195
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
51,267
44,074
Taxes and social security
90,051
118,824
Other creditors
-
142,340
141,318
305,238
7
Average number of employees
During the year the average number of employees was 9 (2024: 9).
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