PENZANCE FOOD FESTIVAL LTD

Registered Number
15646627
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2025

Company Information
for the year from 1 December 2024 to 30 November 2025


Directors	BURCH, Oona Rhiannon
	FARNWORTH, Barnaby Beau Huckleberry
	JAMES-MILLS, Harry Oscar


Registered Address	11a Kimberley Park Road
	Falmouth
	TR11 2DA


Registered Number	15646627 (England and Wales)

PENZANCE FOOD FESTIVAL LTD

Balance Sheet as at
30 November 2025

	Notes	2025		2024
		£	£	£	£
Current assets
Debtors	3	500		990
Cash at bank and on hand		1,426		1,254
		1,926		2,244
Creditors amounts falling due within one year	4	(3,744)		(4,182)
Net current assets (liabilities)			(1,818)		(1,938)
Total assets less current liabilities			(1,818)		(1,938)
Net assets			(1,818)		(1,938)
Capital and reserves
Called up share capital			3		3
Profit and loss account			(1,821)		(1,941)
Shareholders' funds			(1,818)		(1,938)

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 27 May 2026, and are signed on its behalf by:

JAMES-MILLS, Harry Oscar
Director
Registered Company No. 15646627

PENZANCE FOOD FESTIVAL LTD

Notes to the Financial Statements
for the year ended 30 November 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	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 policy
	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.

	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.

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.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	3		3

3.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	-	490
Other debtors	500	500
Total	500	990

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	2,599	3,102
Other creditors	545	540
Accrued liabilities and deferred income	600	540
Total	3,744	4,182