PLUMO LIMITED - Filleted accounts

Registered number

03646566

PLUMO LIMITED

Filleted Accounts

31 August 2025

PLUMO LIMITED
Registered number:		03646566
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		66,834			77,214
Tangible assets	4		14,228			15,916
			81,062			93,130

Current assets
Stocks		415,153			466,284
Debtors	5	454,234			286,413
Cash at bank and in hand		116,358			272,026
		985,745			1,024,723

Creditors: amounts falling due within one year	6	(542,543)			(550,281)

Net current assets			443,202			474,442

Total assets less current liabilities			524,264			567,572

Creditors: amounts falling due after more than one year	8		-			(28,333)

Provisions for liabilities			(3,351)			(3,728)


Net assets			520,913			535,511

Capital and reserves
Called up share capital			200			200
Profit and loss account			520,713			535,311

Shareholders' funds			520,913			535,511

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.



Miss E Roth
Director
Approved by the board on 19/05/2026

PLUMO LIMITED
Notes to the Accounts
for the year ended 31 August 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% Reducing Balance Method
	Website	over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		10		10

3	Intangible fixed assets				£
	Website:

	Cost
	At 1 September 2024				110,952
	Additions				42,442
	At 31 August 2025				153,394

	Amortisation
	At 1 September 2024				33,738
	Provided during the year				52,822
	At 31 August 2025				86,560

	Net book value
	At 31 August 2025				66,834
	At 31 August 2024				77,214

	Website cost is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 September 2024				103,834
	Additions				2,626
	At 31 August 2025				106,460

	Depreciation
	At 1 September 2024				87,918
	Charge for the year				4,314
	At 31 August 2025				92,232

	Net book value
	At 31 August 2025				14,228
	At 31 August 2024				15,916


5	Debtors		2025		2024
£				£

	Trade debtors		89,588		59,710
	Other debtors		364,646		226,703
			454,234		286,413



6	Creditors: amounts falling due within one year		2025		2024
£				£

	Bank loans and overdrafts		43,393		34,000
	Trade creditors		401,872		409,977
	Corporation tax		8,116		14,130
	Other taxes and social security costs		63,764		69,451
	Other creditors		25,398		22,723
			542,543		550,281


7	Deferred tax		2025		2024
£				£
	B/fwd		3,728		12,194
	Charged to profit and loss		(377)		(8,466)
			3,351		3,728


8	Creditors: amounts falling due after one year		2025		2024
£				£

	Bank loans		-		28,333


9	Controlling party

	Miss E Roth, Director of the company, controls the company by virtue of a controlling 100% interest (directly or indirectly) in voting shares of the issued ordinary share capital.


10	Other information

	PLUMO LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	10 Amhurst Terrace
	London
	E8 2BT