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Registered number: 08977266 PENNY POT ENTERPRISES LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
PENNY POT ENTERPRISES LIMITED REGISTERED NUMBER: 08977266 BALANCE SHEET AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
|  | £ |  | £
Current assets |  |  |  |
Debtors: amounts falling due within one year |  | 18,194 |  | 18,194
Creditors: amounts falling due within one year |  | (31,922) |  | (31,922)
Net liabilities |  | (13,728) |  | (13,728)
Capital and reserves |  |  |  |
Called up share capital |  | 1 |  | 1
Profit and loss account |  | (13,729) |  | (13,729)
|  | (13,728) |  | (13,728)
For the year ended 31 August 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006. Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 19 May 2026.
R Payne
Director
The notes on pages 2 to 3 form part of these financial statements. Page 1
PENNY POT ENTERPRISES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
Penny Pot Enterprises Limited ("the Company") is a private company limited by shares and incorporated in England and Wales. Its registered office is Leytonstone House, 3 Hanbury Drive, Leytonstone, London, E11 1GA. 2. Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
| 2.2 | Going concern
As part of a going concern review, the directors have followed the guidelines published by the Financial Reporting Council entitled "Going Concern and Liquidity Risk Guidance for UK Companies 2009". The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future as the Company expects to receive continuing financial support from its parent and fellow subsidiary companies and other companies connected by virtue of common directorship and ownership. On this basis the directors consider that the going concern basis of accounting remains appropriate.
| 2.3 | Creditors
Short term creditors are measured at the transaction price.
| 2.4 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.
3. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by connected companies | 13,740 | 13,740
| Other debtors | 1 | 1
| Prepayments and accrued income | 4,453 | 4,453
|  | 18,194 | 18,194
Page 2
PENNY POT ENTERPRISES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 3. Debtors (continued)
4. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 2,880 | 2,880
| Amounts owed to connected companies | 16,499 | 16,499
| Other taxation and social security | 2,660 | 2,660
| Accruals and deferred income | 9,883 | 9,883
|  | 31,922 | 31,922
Page 3