Plums Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—4

Registered number: 03836202

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		8,617		10,516

			8,617		10,516
CURRENT ASSETS
Stocks	5	800		465
Debtors	6	12,834		16,819
Cash at bank and in hand		12,222		6,990

		25,856		24,274
Creditors: Amounts Falling Due Within One Year	7	(17,748 )		(26,975 )

NET CURRENT ASSETS (LIABILITIES)			8,108		(2,701 )

TOTAL ASSETS LESS CURRENT LIABILITIES			16,725		7,815

Creditors: Amounts Falling Due After More Than One Year	8		-		(4,000 )

NET ASSETS			16,725		3,815

CAPITAL AND RESERVES
Called up share capital	9		2		2
Income Statement			16,723		3,813

SHAREHOLDERS' FUNDS			16,725		3,815

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Plums Limited

Statement of Financial Position (continued)

As At 31 December 2025

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.

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 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 Income Statement.

On behalf of the board

Mrs L E Cosier

Director

31 July 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Plums Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03836202 . The registered office is Mill House, Liphook Road, Haslemere, Surrey, GU27 3QE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 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:

Fixtures & Fittings

10% 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.

3. Average Number of Employees

The average number of employees, including directors, during the year was as follows: 4 (2024: 4)

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 January 2025	38,064

As at 31 December 2025	38,064

Depreciation
As at 1 January 2025	27,548
Provided during the period	1,899

As at 31 December 2025	29,447

Net Book Value
As at 31 December 2025	8,617

As at 1 January 2025	10,516

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Plums Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Stocks

	2025	2024
	£	£
Stock	800	465

6. Debtors

	2025	2024
	£	£
Due within one year
Amounts owed by group undertakings	8,761	14,428
Other debtors	4,073	2,391

	12,834	16,819

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1,202	1,068
Bank loans and overdrafts	3,930	4,000
Amounts owed to group undertakings	8,315	19,183
Other creditors	2,000	1,150
Taxation and social security	2,301	1,574

	17,748	26,975

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	4,000

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

10. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	5,584	-
Later than one year and not later than five years	16,287	-

	21,871	-

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