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COMPANY REGISTRATION NUMBER: 08539194

Pass Writing Limited

Filleted Unaudited Financial Statements

31 May 2025

Pass Writing Limited

Statement of Financial Position

31 May 2025

| 2025 | 2024
Note | £ | £ | £

Current assets

Stocks | 5,197 |  | 6,680
Debtors | 5 | 225 |  | 265
Cash at bank and in hand | 8,643 |  | 5,675
| -------- |  | --------
| 14,065 |  | 12,620

Creditors: amounts falling due within one year | 6 | 45,065 |  | 40,294
| -------- |  | --------
Net current liabilities |  | 31,000 | 27,674
|  | -------- | --------
Total assets less current liabilities |  | ( 31,000) | ( 27,674)
|  | -------- | --------

Capital and reserves

Called up share capital |  | 1 | 1
Profit and loss account |  | ( 31,001) | ( 27,675)
|  | -------- | --------
Shareholder deficit |  | ( 31,000) | ( 27,674)
|  | -------- | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 9 February 2026 , and are signed on behalf of the board by:

Mr S J G Pass |
Director |

Company registration number: 08539194

Pass Writing Limited

Notes to the Financial Statements

Year ended 31 May 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 15 Woodhall Drive, Harrogate, HG1 4JH.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).
5. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 225 | 265
| ---- | ----

6. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Other creditors | 45,065 | 40,294
| -------- | --------

7. Going concern
At the balance sheet date the total liabilities of the company exceeded its total assets. As such, the company is dependent upon the continued support of the director, which he has indicated he is willing to give.