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Registered Number: 13600562
England and Wales

 

 

 

POISON KANDY LTD



Abridged Accounts
 


Period of accounts

Start date: 01 October 2024

End date: 30 September 2025

Poison Kandy Ltd
Contents Page
For the year ended 30 September 2025
Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 September 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
SW ACCOUNTING SOLUTIONS (WAKEFIELD) LIMITED
30 September 2025



....................................................

SW ACCOUNTING SOLUTIONS (WAKEFIELD) LIMITED
43 POPLAR ROAD
SKELLOW
Doncaster
DN6 8BJ
30 December 2025
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 		 Notes
 		 2025
£		   2024
£
Fixed assets      
Tangible fixed assets 3 422    563 
422    563 
Current assets      
Cash at bank and in hand 931    142 
Creditors: amount falling due within one year (557)   (2,496)
Net current assets 374    (2,354)
 
Total assets less current liabilities 796    (1,791)
Net assets 796    (1,791)
 

Capital and reserves 		     
Called up share capital 1    1 
Profit and loss account 795    (1,792)
Shareholders' funds 796    (1,791)
 


For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 30 December 2025 and were signed by:


-------------------------------
Katie Holbrey
Director
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General Information
Poison Kandy Ltd is a private company, limited by shares, registered in England and Wales, registration number 13600562, registration address 113 Weston Road, Balby, Doncaster, South Yorkshire, DN4 8LN.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and machinery etc 25%
2.

Average number of employees

Average number of employees during the year was 2 (2024 : 2).
3.

Tangible fixed assets

Cost or valuation Plant and machinery etc   Total
  £   £
At 01 October 2024 751    751 
Additions -    - 
Disposals -    - 
At 30 September 2025 751    751 
Depreciation
At 01 October 2024 188    188 
Charge for year 141    141 
On disposals -    - 
At 30 September 2025 329    329 
Net book values
Closing balance as at 30 September 2025 422    422 
Opening balance as at 01 October 2024 563    563 


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