FINE PINE LTD - Filleted accounts

Registered number

09734352

FINE PINE LTD

Filleted Accounts

31 August 2025

FINE PINE LTD
Registered number:		09734352
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		4,335			5,282

Current assets
Stocks		2,150			5,200
Debtors	4	-			1,200
Cash at bank and in hand		5,403			7,332
		7,553			13,732

Creditors: amounts falling due within one year	5	(957)			(2,298)

Net current assets			6,596			11,434

Net assets			10,931			16,716

Capital and reserves
Called up share capital			50			50
Profit and loss account			10,881			16,666

Shareholders' funds			10,931			16,716

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




FATIMA HUSSAIN
Director
Approved by the board on 10 August 2026

FINE PINE LTD
Notes to the Accounts
for the year ended 31 August 2025


1	Accounting policies

	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
	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.


2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	1		3


3	Tangible fixed assets
				Plant and machinery etc
£
	Cost
	At 1 September 2024			11,983
	At 31 August 2025			11,983

	Depreciation
	At 1 September 2024			6,701
	Charge for the year			947
	At 31 August 2025			7,648

	Net book value
	At 31 August 2025			4,335
	At 31 August 2024			5,282


4	Debtors	2025		2024
£			£

	Trade debtors	-		1,200


5	Creditors: amounts falling due within one year	2025		2024
£			£

	Taxation and social security costs	-		367
	Other creditors	957		1,931
		957		2,298


6	Other information

	FINE PINE LTD is a private company limited by shares and incorporated in England. Its registered office is:
	UNIT 6, LADY ANN ROAD
	SOOTHILL
	BATLEY
	WEST YORKSHIRE
	WF17 0PS