Company registration number 11705944 (England and Wales)
PENNY BLOOMS & BEANS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
PENNY BLOOMS & BEANS LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
PENNY BLOOMS & BEANS LTD
BALANCE SHEET
AS AT 31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Stocks
1,831
-
Debtors
5,230
7,388
Cash at bank and in hand
1,315
940
8,376
8,328
Creditors: amounts falling due within one year
(522,157)
(464,223)
Net current liabilities
(513,781)
(455,895)
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(513,881)
(455,995)
Total equity
(513,781)
(455,895)

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have 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 her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 22 April 2026
Ms A Paksoy Sozen
Director
Company registration number 11705944 (England and Wales)
PENNY BLOOMS & BEANS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Penny Blooms & Beans Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 132-134 Lots Road, London, England, SW10 0RJ.

1.1
Going concern

These financial statements are prepared on the going concern basis. The director has a reasonable expectation that the company will continue in operational existence for the foreseeable future. However, the director is aware of certain material uncertainties which may cause doubt on the company's ability to continue as a going concern. Material Uncertainties being that of a negative retained profit figure.

1.2
Turnover

Revenue comprises sales of goods provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

PENNY BLOOMS & BEANS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
2025-12-31 2025-01-01 false false false CCH Software CCH Accounts Production 2026.100 No description of principal activity Ms A Paksoy Sozen 11705944 2025-01-01 2025-12-31 11705944 2025-12-31 11705944 2024-12-31 11705944 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 11705944 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 11705944 core:ShareCapital 2025-12-31 11705944 core:ShareCapital 2024-12-31 11705944 core:RetainedEarningsAccumulatedLosses 2025-12-31 11705944 core:RetainedEarningsAccumulatedLosses 2024-12-31 11705944 bus:Director1 2025-01-01 2025-12-31 11705944 2024-01-01 2024-12-31 11705944 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 11705944 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 11705944 bus:FRS102 2025-01-01 2025-12-31 11705944 bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 11705944 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP