Pompidou Pies Limited 'Formerly Plenty Pastry Ltd' Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 07701083

Pompidou Pies Limited 'Formerly Plenty Pastry Ltd'

Filleted Unaudited Financial Statements

31 December 2025

Pompidou Pies Limited 'Formerly Plenty Pastry Ltd'

Financial Statements

Year ended 31 December 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

Pompidou Pies Limited 'Formerly Plenty Pastry Ltd'

Statement of Financial Position

31 December 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	6	436,040	200,513

Current assets

Stocks		80,000	50,000
Debtors	7	90,656	99,219
Cash at bank and in hand		–	4,935
		---------	---------
		170,656	154,154

Creditors: amounts falling due within one year	8	182,163	184,212
		---------	---------
Net current liabilities		11,507	30,058
		---------	---------
Total assets less current liabilities		424,533	170,455

Creditors: amounts falling due after more than one year	9	136,736	70,287

Provisions	( 1,128)	( 1,128)
	---------	---------
Net assets	288,925	101,296
	---------	---------

Capital and reserves

Called up share capital	100	100
Revaluation reserve	174,120	–
Profit and loss account	114,705	101,196
	---------	---------
Shareholders funds	288,925	101,296
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

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.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Pompidou Pies Limited 'Formerly Plenty Pastry Ltd'

Statement of Financial Position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 20 August 2026 , and are signed on behalf of the board by:

Mrs K Birch
Director

Company registration number: 07701083

Pompidou Pies Limited 'Formerly Plenty Pastry Ltd'

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is Midway House, Staverton Technology Park, Herrick Way, Staverton, Cheltenham, GL51 6TQ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Development costs	-	20% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Research and development

Research expenditure is written off in the period in which it is incurred. Development expenditure incurred is capitalised as an intangible asset only when all of the following criteria are met: - It is technically feasible to complete the intangible asset so that it will be available for use or sale; - There is the intention to complete the intangible asset and use or sell it; - There is the ability to use or sell the intangible asset; - The use or sale of the intangible asset will generate probable future economic benefits; - There are adequate technical, financial and other resources available to complete the development and to use or sell the intangible asset; and - The expenditure attributable to the intangible asset during its development can be measured reliably. Expenditure that does not meet the above criteria is expensed as incurred.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Long leasehold property	-	2% straight line
Plant and machinery	-	20% reducing balance
Motor vehicles	-	20% reducing balance
Office equipment	-	33% reducing balance

	Property improvements	-	10% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 19 (2024: 14 ).

5. Intangible assets

	Development costs
	£
Cost
At 1 January 2025 and 31 December 2025	6,123
	-------
Amortisation
At 1 January 2025 and 31 December 2025	6,123
	-------
Carrying amount
At 31 December 2025	–
	-------
At 31 December 2024	–
	-------

6. Tangible assets

	Long leasehold property	Plant and machinery	Motor vehicles	Equipment	Property Improvements	Total
	£	£	£	£	£	£
Cost or valuation
At 1 Jan 2025	150,880	192,190	65,876	8,625	27,944	445,515
Additions	–	93,669	11,500	1,783	–	106,952
Revaluations	174,120	–	–	–	–	174,120
	---------	---------	--------	--------	--------	---------
At 31 Dec 2025	325,000	285,859	77,376	10,408	27,944	726,587
	---------	---------	--------	--------	--------	---------
Depreciation
At 1 Jan 2025	25,904	153,675	33,941	8,075	23,407	245,002
Charge for the year	3,018	26,632	12,324	777	2,794	45,545
	---------	---------	--------	--------	--------	---------
At 31 Dec 2025	28,922	180,307	46,265	8,852	26,201	290,547
	---------	---------	--------	--------	--------	---------
Carrying amount
At 31 Dec 2025	296,078	105,552	31,111	1,556	1,743	436,040
	---------	---------	--------	--------	--------	---------
At 31 Dec 2024	124,976	38,515	31,935	550	4,537	200,513
	---------	---------	--------	--------	--------	---------

Tangible assets held at valuation

The unit out of which the company operates was conservatively revalued by the Directors at £325,000 during the year based on advice from a local agent and the marketing of other units on the site.

7. Debtors

	2025	2024
	£	£
Trade debtors	37,691	36,636
Other debtors	52,965	62,583
	--------	--------
	90,656	99,219
	--------	--------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	15,660	26,149
Trade creditors	76,355	63,381
Corporation tax	60,159	57,641
Social security and other taxes	19,952	7,470
Other creditors	10,037	29,571
	---------	---------
	182,163	184,212
	---------	---------

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	60,195	70,287
Other creditors	76,541	–
	---------	--------
	136,736	70,287
	---------	--------

10. Director's advances, credits and guarantees

There were no material transactions with Directors during the year that were not concluded under normal market conditions.