Company Registration No. 12711374 (England and Wales)
Pearl of Manchester Ltd
Unaudited accounts
for the year ended 31 July 2025
Pearl of Manchester Ltd
Unaudited accounts
Contents
Pearl of Manchester Ltd
Company Information
for the year ended 31 July 2025
Directors
Siraj Bloch
Christopher Joseph Fleming
Company Number
12711374 (England and Wales)
Registered Office
48 BROUGHTON ST. CHEETHAM HILL MANCHESTE
48 BROUGHTON STREET
MANCHESTER
M8 8NN
ENGLAND
Accountants
Enso Accountants Ltd
189c Mauldeth Road
Manchester
M191BA
Pearl of Manchester Ltd
Statement of financial position
as at 31 July 2025
Tangible assets
1,535
2,816
Inventories
131,308
181,999
Cash at bank and in hand
5,076
6,762
Creditors: amounts falling due within one year
(252,210)
(287,670)
Net current liabilities
(207,191)
(63,772)
Net liabilities
(205,656)
(60,956)
Called up share capital
1
1
Capital redemption reserve
22,574
22,574
Profit and loss account
(228,231)
(83,531)
Shareholders' funds
(205,656)
(60,956)
For the year ending 31 July 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 28 April 2026 and were signed on its behalf by
Christopher Joseph Fleming
Director
Company Registration No. 12711374
Pearl of Manchester Ltd
Notes to the Accounts
for the year ended 31 July 2025
Pearl of Manchester Ltd is a private company, limited by shares, registered in England and Wales, registration number 12711374. The registered office is 48 BROUGHTON ST. CHEETHAM HILL MANCHESTE, 48 BROUGHTON STREET, MANCHESTER, M8 8NN, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
4 Year Straight Line
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
The financial statements have been prepared on a going concern basis, which assumes that the company will continue in operational existence for the foreseeable future. The directors have carefully reviewed the company's current financial position, future cash flows, and the availability of financing, and they have assessed the company's ability to meet its obligations as they fall due.
Pearl of Manchester Ltd
Notes to the Accounts
for the year ended 31 July 2025
4
Tangible fixed assets
Fixtures & fittings
Amounts falling due within one year
Trade debtors
49,422
25,860
Accrued income and prepayments
53,112
9,277
Amounts falling due after more than one year
6
Creditors: amounts falling due within one year
2025
2024
Trade creditors
195,262
224,423
Taxes and social security
3,505
2,928
7
Average number of employees
During the year the average number of employees was 3 (2024: 3).