THE PINE PRODIGY LIMITED


Director	MOORE, Daniel Lewis Craig


Registered Address	15 Harrison Way
	Shepperton
	TW17 0BE


Registered Number	14303044 (England and Wales)

Statement of Financial Position
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		543		625
			543		625
Current assets
Debtors	4	1,883		4,102
Cash at bank and on hand		2,062		3,561
		3,945		7,663
Creditors amounts falling due within one year	5	(4,320)		(7,621)
Net current assets (liabilities)			(375)		42
Total assets less current liabilities			168		667
Net assets			168		667
Capital and reserves
Called up share capital			100		100
Profit and loss account			68		567
Shareholders' funds			168		667

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 Director acknowledges 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 Director on 1 July 2025, and are signed on its behalf by:

MOORE, Daniel Lewis Craig
Director
Registered Company No. 14303044

THE PINE PRODIGY 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.

	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.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	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:

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:


		Straight line (years)
	Office Equipment	3

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 April 24	937	937
Additions	307	307
At 31 March 25	1,244	1,244
Depreciation and impairment
At 01 April 24	312	312
Charge for year	389	389
At 31 March 25	701	701
Net book value
At 31 March 25	543	543
At 31 March 24	625	625

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	-	1,800
Other debtors	1,883	2,302
Total	1,883	4,102

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	167	1,598
Taxation and social security	4,153	5,603
Other creditors	-	345
Accrued liabilities and deferred income	-	75
Total	4,320	7,621

6.	Directors advances, credits and guarantees

	Brought forward	Amount advanced	Amount repaid	Carried forward
	£	£	£	£
MOORE, Daniel Lewis Craig	(345)	38,094	36,272	1,477
	(345)	38,094	36,272	1,477


	At the beginning of the year, the director, D. Moore, was owed £345 to the company. During the year, the director made further drawings totalling £38,094, and repayments of £36,272 were made. As at the balance sheet date, the director owed the company £1,477. The loan is unsecured, interest-free, and repayable on demand. The Director has confirmed that the balance will be repaid after the year-end, no more than nine months after the year end date.

At the beginning of the year, the director, D. Moore, was owed £345 to the company. 

During the year, the director made further drawings totalling £38,094, and repayments of £36,272 were made. As at the balance sheet date, the director owed the company £1,477.

The loan is unsecured, interest-free, and repayable on demand. The Director has confirmed that the balance will be repaid after the year-end, no more than nine months after the year end date.

7.	Related party transactions
	At the balance sheet date the company was owed £Nil (2024 - £1,898) by C Moore. This loan is interest free and repayable on demand. At the balance sheet date the company was owed £404 (2024 - £404) by S Whitfield. This loan is interest free and repayable on demand.