Company Registration No. 04503422 (England and Wales)
Raw Pearls Limited
Unaudited accounts
for the year ended 31 January 2026
Raw Pearls Limited
Unaudited accounts
Contents
Raw Pearls Limited
Company Information
for the year ended 31 January 2026
Company Number
04503422 (England and Wales)
Registered Office
2 Monks Dairy Workshops
Isle Brewers
TAUNTON
Somerset
TA3 6QL
England
Accountants
Wessex Commercial Solutions Limited
Yeovil Innovation Centre
Barracks Close
Yeovil
BA22 8RN
Raw Pearls Limited
Statement of financial position
as at 31 January 2026
Intangible assets
9,375
21,875
Tangible assets
24,072
31,133
Inventories
288,623
238,094
Cash at bank and in hand
416,813
425,289
Creditors: amounts falling due within one year
(123,313)
(140,535)
Net current assets
679,779
597,438
Net assets
713,226
650,446
Called up share capital
100
100
Capital redemption reserve
900
900
Profit and loss account
712,226
649,446
Shareholders' funds
713,226
650,446
For the year ending 31 January 2026 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 31 July 2026 and were signed on its behalf by
Miranda Raw
Director
Company Registration No. 04503422
Raw Pearls Limited
Notes to the Accounts
for the year ended 31 January 2026
Raw Pearls Limited is a private company, limited by shares, registered in England and Wales, registration number 04503422. The registered office is 2 Monks Dairy Workshops, Isle Brewers , TAUNTON, Somerset, TA3 6QL, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no
material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
20% Straight line
Fixtures & fittings
25%-33% Straight line and 33% reducing balance
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Raw Pearls Limited
Notes to the Accounts
for the year ended 31 January 2026
4
Intangible fixed assets
Other
At 1 February 2025
250,000
At 31 January 2026
250,000
At 1 February 2025
228,125
Charge for the year
12,500
At 31 January 2026
240,625
5
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 February 2025
23,500
43,747
67,247
At 31 January 2026
23,500
46,023
69,523
At 1 February 2025
9,792
26,322
36,114
Charge for the year
4,700
4,637
9,337
At 31 January 2026
14,492
30,959
45,451
At 31 January 2026
9,008
15,064
24,072
At 31 January 2025
13,708
17,425
31,133
Amounts falling due within one year
Trade debtors
87,087
74,312
Accrued income and prepayments
10,569
278
7
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
117
138
Trade creditors
12,958
46,560
Taxes and social security
41,682
27,387
Other creditors
37,224
40,699
Raw Pearls Limited
Notes to the Accounts
for the year ended 31 January 2026
8
Average number of employees
During the year the average number of employees was 6 (2025: 4).