Parlour Noir Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10113862

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		27,500		27,500
Tangible Assets	5		73,414		70,724

			100,914		98,224
CURRENT ASSETS
Debtors	6	15,680		8,137
Cash at bank and in hand		6,545		12,432

		22,225		20,569
Creditors: Amounts Falling Due Within One Year	7	(301,490 )		(307,228 )

NET CURRENT ASSETS (LIABILITIES)			(279,265 )		(286,659 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(178,351 )		(188,435 )

NET LIABILITIES			(178,351 )		(188,435 )

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			(178,352 )		(188,436 )

SHAREHOLDERS' FUNDS			(178,351)		(188,435)

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Parlour Noir Limited

Balance Sheet (continued)

As At 31 March 2025

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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Miss Tui Sancha

Director

31st December 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Parlour Noir Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10113862 . The registered office is The Trinity Inn, James Street West, Bath, BA1 2DA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Research and Development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to ... on a straight line basis over their expected useful economic lives, which range from ... to ... years.

If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	No depreciation applied
Plant & Machinery	25% reducing balance
Fixtures & Fittings	15% reducing balance
Computer Equipment	15% reducing balance

3. Average Number of Employees

Average number of employees, including directors, during the year was: 17 (2024: 10)

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Parlour Noir Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Intangible Assets

	Development Costs
	£
Cost
As at 1 April 2024	27,500

As at 31 March 2025	27,500

Net Book Value
As at 31 March 2025	27,500

As at 1 April 2024	27,500

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 April 2024	55,722	2,562	20,487	78,771
Additions	-	2,675	3,137	5,812

As at 31 March 2025	55,722	5,237	23,624	84,583

Depreciation
As at 1 April 2024	-	991	7,056	8,047
Provided during the period	-	637	2,485	3,122

As at 31 March 2025	-	1,628	9,541	11,169

Net Book Value
As at 31 March 2025	55,722	3,609	14,083	73,414

As at 1 April 2024	55,722	1,571	13,431	70,724

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	13,634	6,254
VAT	1,948	788
Other taxes and social security	98	1,095

	15,680	8,137

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Parlour Noir Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	16,076	16,201
Bank loans and overdrafts	15,862	19,309
Other creditors	21,001	22,633
Directors' loan accounts	248,551	249,085

	301,490	307,228

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

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