REGISTERED NUMBER: 10829871 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

PB LAYETTE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D Honig

REGISTERED OFFICE:

12 Leabourne Road

London

N16 6TA

REGISTERED NUMBER:

10829871 (England and Wales)

ACCOUNTANTS:

Venitt and Greaves

Chartered Accountants

115 Craven Park Road

South Tottenham

London

N15 6BL

FIXED ASSETS

Tangible assets

4

83,320

98,083

CURRENT ASSETS

Stocks

8,500

17,460

Debtors

5

686

465

Cash at bank

-

14

9,186

17,939

CREDITORS

Amounts falling due within one year

6

(89,603

)

(100,548

)

NET CURRENT LIABILITIES

(80,417

)

(82,609

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,903

15,474

CREDITORS

Amounts falling due after more than one year

7

(9,148

)

(20,000

)

NET LIABILITIES

(6,245

)

(4,526

)

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

(6,247

)

(4,528

)

SHAREHOLDERS' FUNDS

(6,245

)

(4,526

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 July 2026 and were signed by:

D Honig - Director

1.	STATUTORY INFORMATION

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

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

property

fittings

Totals

£

£

£

COST

At 1 August 2024

and 31 July 2025

213,268

6,469

219,737

DEPRECIATION

At 1 August 2024

117,693

3,961

121,654

Charge for year

14,375

388

14,763

At 31 July 2025

132,068

4,349

136,417

NET BOOK VALUE

At 31 July 2025

81,200

2,120

83,320

At 31 July 2024

95,575

2,508

98,083

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Other debtors

686

465

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

20,281

-

Taxation and social security

3,060

-

Other creditors

66,262

100,548

89,603

100,548

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans

9,148

20,000

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

£

2

Ordinary

£1

2

2

9.	ULTIMATE CONTROLLING PARTY

The controlling party is D Honig.