Pinemint Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 01852578

Pinemint Limited

Filleted Unaudited Financial Statements

31 January 2026

Pinemint Limited

Financial Statements

Year ended 31 January 2026

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

Pinemint Limited

Statement of Financial Position

31 January 2026

	2026		2025
Note	£	£	£

Fixed assets

Tangible assets	5		38,713	49,856

Current assets

Stocks		6,800	6,870
Debtors	6	16,852	1,483
Cash at bank and in hand		187,459	240,276
		---------	---------
		211,111	248,629

Creditors: amounts falling due within one year	7	88,708		77,513
		---------		---------
Net current assets			122,403	171,116
			---------	---------
Total assets less current liabilities			161,116	220,972
			---------	---------
Net assets			161,116	220,972
			---------	---------

Capital and reserves

Called up share capital	2	2
Profit and loss account	161,114	220,970
	---------	---------
Shareholders funds	161,116	220,972
	---------	---------

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 income and retained earnings has not been delivered.

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.

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 .

Pinemint Limited

Statement of Financial Position (continued)

31 January 2026

These financial statements were approved by the board of directors and authorised for issue on 24 August 2026 , and are signed on behalf of the board by:

Mrs C L Cunningham
Director

Company registration number: 01852578

Pinemint Limited

Notes to the Financial Statements

Year ended 31 January 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Camden Arms, 1 High Street, Pembury, Tunbridge Wells, Kent, TN2 4PH.

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.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.

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.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

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.

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:

Plant & Machinery	-	25% reducing balance
Fixtures & Fittings	-	25% reducing balance
Motor Vehicles	-	25% reducing balance
Equipment	-	25% reducing balance

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.

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.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 24 (2025: 22 ).

5. Tangible assets

	Plant and machinery	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£	£
Cost
At 1 February 2025	101,343	178,174	10,000	118,207	407,724
Additions	6,448	1,803	–	3,204	11,455
Disposals	( 92,931)	( 126,607)	–	( 44,201)	( 263,739)
	---------	---------	--------	---------	---------
At 31 January 2026	14,860	53,370	10,000	77,210	155,440
	---------	---------	--------	---------	---------
Depreciation
At 1 February 2025	95,253	164,182	10,000	88,433	357,868
Charge for the year	2,472	3,348	–	6,017	11,837
Disposals	( 90,281)	( 124,204)	–	( 38,493)	( 252,978)
	---------	---------	--------	---------	---------
At 31 January 2026	7,444	43,326	10,000	55,957	116,727
	---------	---------	--------	---------	---------
Carrying amount
At 31 January 2026	7,416	10,044	–	21,253	38,713
	---------	---------	--------	---------	---------
At 31 January 2025	6,090	13,992	–	29,774	49,856
	---------	---------	--------	---------	---------

6. Debtors

	2026	2025
	£	£
Other debtors	16,852	1,483
	--------	-------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	100	–
Trade creditors	27,364	23,080
Corporation tax	–	7,508
Social security and other taxes	47,786	38,170
Other creditors	13,458	8,755
	--------	--------
	88,708	77,513
	--------	--------

8. Operating leases

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

	2026	2025
	£	£
Not later than 1 year	132,991	131,015
Later than 1 year and not later than 5 years	531,964	524,060
Later than 5 years	132,991	262,030
	---------	---------
	797,946	917,105
	---------	---------

9. Director's advances, credits and guarantees

As at the year end a director owed the company £3,090 (2025 : The company owed the directors £2,715). Advances of £16,805 were made to the directors and repayments of £11,000 were made to the company. No interest was paid on these balances.