Registration number: 12419353

Pretty Perfect Properties Ltd

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 3

Pretty Perfect Properties Ltd

(Registration number: 12419353)
Balance Sheet as at 31 March 2025

	Note	2025 £		2024 £
Current assets
Stocks	3		3,422,001		2,546,315
Debtors	4		51,789		11,204
Cash at bank and in hand			25,187		560,096
			3,498,977		3,117,615
Creditors: Amounts falling due within one year	5		(3,449,094)		(3,060,060)
Net assets			49,883		57,555
Capital and reserves
Called up share capital		100		100
Profit and loss account		49,783		57,455
Total equity			49,883		57,555

For the financial 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.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 10 December 2025 and signed on its behalf by:
 

......................................... Miss O. Mitchell Director

Pretty Perfect Properties Ltd

Notes to the Unaudited Financial Statements For The Year Ended 31 March 2025

1	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention.

The financial statements are presented in Sterling (£).

Revenue recognition

Turnover comprises the consideration received or receivable for the sale of goods in the ordinary course of the company’s activities. Turnover is shown net of value added tax.

The company recognises revenue when, the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Stocks

Stock and work in progress is stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and labour costs. At each reporting date, stock and work in progress is assessed for impairment. If it's value is impaired the impairment loss is recognised immediately in profit or loss.

Pretty Perfect Properties Ltd

Notes to the Unaudited Financial Statements For The Year Ended 31 March 2025

Share capital

Ordinary shares are classified as equity.

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

3

Stocks

	2025 £	2024 £
Work in progress	3,422,001	2,546,315

4

Debtors

Current	2025 £	2024 £
Prepayments	9,645	9,645
Other debtors	42,144	1,559
	51,789	11,204

5

Creditors

	2025 £	2024 £
Due within one year
Trade creditors	-	2,154
Taxation and social security	685	15,613
Other creditors	3,448,409	3,042,293
	3,449,094	3,060,060