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Registered number: 01033385 PARLOUR WOOD LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
PARLOUR WOOD LIMITED REGISTERED NUMBER:01033385
STATEMENT OF FINANCIAL POSITION AS AT 30 NOVEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 13,231 |  | 17,420
Current assets |  |  |  |  |
Debtors: amounts falling due after more than one year | 5 | 5,000 |  | 5,000 |
Debtors: amounts falling due within one year | 5 | 451,771 |  | 286,287 |
Bank & cash balances |  | 31,589 |  | 33,473 |
|  | 488,360 |  | 324,760 |
Creditors: amounts falling due within one year | 6 | (260,302) |  | (81,485) |
Net current assets |  |  | 228,058 |  | 243,275
Net assets |  |  | 241,289 |  | 260,695
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 14,998 |  | 14,998
Profit and loss account |  |  | 226,291 |  | 245,697
|  |  | 241,289 |  | 260,695
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
M C Thompson
Director
Date: 14 July 2026
The notes on pages 2 to 6 form part of these financial statements. Page 1
PARLOUR WOOD LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
1. | General information
Parlour Wood Limited is a private limited company registered in England and Wales. Its registered office is 10 Queen Street Place, London, EC4R 1AG, and its principal place of business is 1 Greenhill Rents, London, EC1M 6BM. The Company's functional and presentational currency is GBP and the principal activity is as an advertising agency. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 2.3 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Fixtures & fittings | - | 25% |
|  |  |  | Computer equipment | - | 25% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.4 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Page 2
PARLOUR WOOD LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.5 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.6 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.7 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.8 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.
3. | Employees
| The average monthly number of employees, including directors, during the year was 9 (2024 - 10).
Page 3
PARLOUR WOOD LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
4. | Tangible fixed assets
|  | Fixtures & fittings | Computer equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 December 2024 | 1,956 | 68,450 | 70,406
| Additions | 170 | - | 170
| At 30 November 2025 | 2,126 | 68,450 | 70,576
| Depreciation |  |  |
| At 1 December 2024 | 856 | 52,130 | 52,986
| Charge for the year | 279 | 4,080 | 4,359
| At 30 November 2025 | 1,135 | 56,210 | 57,345
| Net book value |  |  |
| At 30 November 2025 | 991 | 12,240 | 13,231
| At 30 November 2024 | 1,100 | 16,320 | 17,420
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due after more than one year |  |
| Rent deposit | 5,000 | 5,000
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due within one year |  |
| Trade debtors | 413,672 | 263,534
| Amounts owed by group undertakings | 9,700 | 9,700
| Other debtors | 1,591 | 1,340
| Prepayments and accrued income | 18,555 | 3,460
| Deferred taxation | 8,253 | 8,253
|  | 451,771 | 286,287
Page 4
PARLOUR WOOD LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 145,564 | 33,254
| Other taxation and social security | 74,509 | 43,532
| Other creditors | 1,122 | 1,052
| Accruals and deferred income | 39,107 | 3,647
|  | 260,302 | 81,485
7. | Deferred taxation
|  | 2025 | 2024
|  | £ | £
| At beginning of year | 8,253 | 3,393
| Charged to profit or loss | - | 4,860
| At end of year | 8,253 | 8,253
| The deferred tax asset is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Fixed asset timing differences | (3,644) | (3,644)
| Short term timing differences | 263 | 263
| Losses and other deductions | 11,634 | 11,634
|  | 8,253 | 8,253
8. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £20,482 (2024 - £22,275). Contributions of £1,120 (2024 - £1,052) were payable to the fund at the reporting date. Page 5
PARLOUR WOOD LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
9. | Commitments under operating leases
| At 30 November 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 13,333 | 20,000
| Later than 1 year and not later than 5 years | - | 13,333
|  | 13,333 | 33,333
10. | Related party transactions
| The company is exempt from disclosing related party transactions with other companies that are wholly owned within the group.
11. | Controlling party
The Company's parent undertaking is Parlour Wood Holdings Limited, a company registered in England and Wales. The company is controlled by M C Thompson.
Page 6