Parterre Confectionery Limited 31/12/2025 iXBRL

Company registration number: 07881365

Parterre Confectionery Limited

Unaudited filleted financial statements

31 December 2025

Parterre Confectionery Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

Parterre Confectionery Limited

Directors and other information


	Director	Mr Mohammed Ghiwala


	Secretary	Mr Imran Ghiwala


	Company number	07881365


	Registered office	56 Chorley New Road
		Bolton
		Lancashire
		BL1 4AP


	Business address	Unit 1 Amy Johnson Court
		Amy Johnson Way
		Blackpool Business Park
		Blackpool
		FY4 2RP


	Accountants	Raja & Co.
		Chartered Accountants
		56 Chorley New Road
		Bolton
		Lancashire
		BL1 4AP




	Bankers	HSBC
		60 Church Street
		Blackburn
		Lancashire
		BB1 5AS

Parterre Confectionery Limited

Chartered accountants report to the director on the preparation of the

unaudited statutory financial statements of Parterre Confectionery Limited

Year ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Parterre Confectionery Limited for the year ended 31 December 2025 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the director of Parterre Confectionery Limited, as a body, in accordance with the terms of our engagement letter dated 1 December 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Parterre Confectionery Limited and state those matters that we have agreed to state to them, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Parterre Confectionery Limited and its director as a body for our work or for this report.

It is your duty to ensure that Parterre Confectionery Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Parterre Confectionery Limited. You consider that Parterre Confectionery Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Parterre Confectionery Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Raja & Co.

Chartered Accountants

56 Chorley New Road

Bolton

Lancashire

BL1 4AP

14 May 2026

Parterre Confectionery Limited

Statement of financial position

31 December 2025

		2025		2024
	Note	£	£	£	£

Current assets
Stocks		55,000		61,000
Debtors	5	24,396		12,196
Cash at bank and in hand		9,061		15,899
		_______		_______
		88,457		89,095
Creditors: amounts falling due
within one year	6	( 71,771)		( 81,373)
		_______		_______
Net current assets			16,686		7,722
			_______		_______
Total assets less current liabilities			16,686		7,722

			_______		_______
Net assets			16,686		7,722
			_______		_______

Capital and reserves
Called up share capital			200		200
Profit and loss account			16,486		7,522
			_______		_______
Shareholders funds			16,686		7,722
			_______		_______

For the year ending 31 December 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 year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act 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 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.

These financial statements were approved by the board of directors and authorised for issue on 14 May 2026 , and are signed on behalf of the board by:

Mr Mohammed Ghiwala

Director

Company registration number: 07881365

Parterre Confectionery Limited

Statement of changes in equity

Year ended 31 December 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 January 2024	200	5,704	5,904

Profit for the year		1,818	1,818
	_______	_______	_______
Total comprehensive income for the year	-	1,818	1,818

	_______	_______	_______
At 31 December 2024 and 1 January 2025	200	7,522	7,722

Profit for the year		8,964	8,964
	_______	_______	_______
Total comprehensive income for the year	-	8,964	8,964

	_______	_______	_______
At 31 December 2025	200	16,486	16,686
	_______	_______	_______

Parterre Confectionery Limited

Notes to the financial statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in United Kingdom. The address of the registered office is 56 Chorley New Road, Bolton, Lancashire, BL1 4AP.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

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.

Turnover

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.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 5 (2024: 5 ).

5. Debtors

	2025	2024
	£	£
Trade debtors	396	196
Other debtors	24,000	12,000
	_______	_______
	24,396	12,196
	_______	_______

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	994	469
Social security and other taxes	2,507	13,186
Other creditors	68,270	67,718
	_______	_______
	71,771	81,373
	_______	_______

7. Directors advances, credits and guarantees

	Balance brought forward and o/standing	Balance brought forward and o/standing
	2025	2024
	£	£
Mr Mohammed Ghiwala	4,765	4,950
	_______	_______