Plum Design And Advertising Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 01953503

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		11,820		10,405

			11,820		10,405
CURRENT ASSETS
Stocks	5	5,697		13,727
Debtors	6	42,036		30,685
Cash at bank and in hand		300,120		287,993

		347,853		332,405
Creditors: Amounts Falling Due Within One Year	7	(33,040 )		(44,810 )

NET CURRENT ASSETS (LIABILITIES)			314,813		287,595

TOTAL ASSETS LESS CURRENT LIABILITIES			326,633		298,000

NET ASSETS			326,633		298,000

CAPITAL AND RESERVES
Called up share capital	8		53		53
Capital redemption reserve			50		50
Profit and Loss Account			326,530		297,897

SHAREHOLDERS' FUNDS			326,633		298,000

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Plum Design And Advertising Limited

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Jason Brannigan

Director

02/06/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Plum Design And Advertising Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01953503 . The registered office is Csw Accountancy Ltd C/O John Long Furniture Centre, 29 Ystrad Road, Fforestfach, Swansea, SA5 4LH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	The period of the lease
Plant & Machinery	10% straight line
Motor Vehicles	33% straight line
Fixtures & Fittings	10% straight line
Computer Equipment	20% straight line

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Plum Design And Advertising Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 5)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 October 2024	30,893	35,046	14,575	1,355
Additions	-	-	-	-

As at 30 September 2025	30,893	35,046	14,575	1,355

Depreciation
As at 1 October 2024	30,893	34,871	14,575	1,262
Provided during the period	-	22	-	34

As at 30 September 2025	30,893	34,893	14,575	1,296

Net Book Value
As at 30 September 2025	-	153	-	59

As at 1 October 2024	-	175	-	93


	Computer Equipment	Total
	£	£
Cost
As at 1 October 2024	130,891	212,760
Additions	6,195	6,195

As at 30 September 2025	137,086	218,955

Depreciation
As at 1 October 2024	120,754	202,355
Provided during the period	4,724	4,780

As at 30 September 2025	125,478	207,135

Net Book Value
As at 30 September 2025	11,608	11,820

As at 1 October 2024	10,137	10,405

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Plum Design And Advertising Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

5. Stocks

	2025	2024
	£	£
Stock	5,697	13,727

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	42,036	28,322
Other debtors	-	2,363

	42,036	30,685

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	4,758	10,581
Other creditors	7,132	18,582
Taxation and social security	21,150	15,647

	33,040	44,810

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	53	53

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