COMPANY REGISTRATION NUMBER:
15966019
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Pembrokeshire Mushroom Company Ltd |
|
|
Filleted Unaudited Financial Statements |
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Pembrokeshire Mushroom Company Ltd |
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Period from 19 September 2024 to 30 September 2025
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Statement of financial position |
1 |
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Notes to the financial statements |
2 to 3 |
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Pembrokeshire Mushroom Company Ltd |
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Statement of Financial Position |
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30 September 2025
Current assets
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Cash at bank and in hand |
7,157 |
|
|
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Creditors: amounts falling due within one year |
5 |
(
14,069) |
|
-------- |
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Net current liabilities |
(
6,912) |
|
------- |
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Total assets less current liabilities |
(
6,912) |
|
------- |
|
|
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Capital and reserves
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Called up share capital |
6 |
1 |
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Profit and loss account |
(
6,913) |
|
------- |
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Shareholders deficit |
(
6,912) |
|
------- |
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|
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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 statement of comprehensive income has not been delivered.
For the period ending 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:
-
The members have not required the company to obtain an audit of its financial statements for the period 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
11 May 2026
, and are signed on behalf of the board by:
Company registration number:
15966019
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Pembrokeshire Mushroom Company Ltd |
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|
Notes to the Financial Statements |
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Period from 19 September 2024 to 30 September 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 New Pencoed, Lawrenny, Kilgetty, Wales, SA68 0PL.
2.
Statement of compliance
These financial statements have been prepared in accordance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the Companies Act 2006.
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.
Going concern
The director has a reasonable expectation that the company has adequate resources to continue operational existence for the foreseeable future. For this reason, the director continues to adopt the going concern basis of accounting in preparing the annual financial statements.
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.
Government grants
Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received. Government grants are recognised using the accrual model. Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
4.
Employee numbers
The average number of persons employed by the company during the period amounted to
1
.
5.
Creditors:
amounts falling due within one year
|
30 Sep 25 |
|
£ |
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Social security and other taxes |
4,877 |
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Other creditors |
9,192 |
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-------- |
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14,069 |
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-------- |
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6.
Called up share capital
Issued, called up and fully paid
|
30 Sep 25 |
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No. |
£ |
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Ordinary shares of £ 1 each |
1 |
1 |
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---- |
---- |
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Share movements
Ordinary
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At 19 September 2024 |
– |
– |
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Issue of shares |
1 |
1 |
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---- |
---- |
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At 30 September 2025 |
1 |
1 |
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---- |
---- |
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7.
Related party transactions
The company was under the control of
T. J. Ahmed
, the managing director, throughout the current period by virtue of his controlling interest in the issued ordinary share capital. No transactions with related parties were undertaken such as are required to be disclosed under FRS 102.