A_Plush_Limited_30_Nov_2025_companies_house_set_of

A Plush Limited

Statement of Financial Position

30 November 2025

		2025		2024
	Note	£		£
Fixed assets
Tangible assets	5	47,932		63,765
Current assets
Stocks		100,000		215,000
Debtors	6	70,664		130,560
Cash at bank and in hand		66,178		20,512
		236,842		366,072
Creditors: amounts falling due within one year	7	(234,697	)	(223,657	)
Net current assets		2,145		142,415
Total assets less current liabilities		50,077		206,180
Creditors: amounts falling due after more than one year	8	(7,073	)	(145,244	)
Net assets excluding defined benefit pension plan balance		43,004		60,936
Defined benefit pension liability		(142	)	(143	)
Net assets including defined benefit pension plan balance		42,862		60,793
Capital and reserves
Called up share capital		101		101
Profit and loss account		42,761		60,692
Shareholders funds		42,862		60,793

For the year ending

30 November 2025

, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These

financial statements

have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies’ regime.

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

These

financial statements

were approved by the board of directors and authorised for issue on

27 August 2026

, and are signed on behalf of the board by:

Mr Richard Allen

Director

Company registration number:

06643430

A Plush Limited

Notes to the Financial Statements

Year ended

30 November 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is

349 Bury Old Rd

Prestwich

Manchester

M25 1PY

, United Kingdom.

2 Statement of compliance

These

financial statements

have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and 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 assets.

The

financial statements

are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, 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.

Current tax

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.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.

Any tangible assets carried at a revalued amount 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 capital and reserves. However, the increase is recognised in profit or loss to the extent that 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 capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

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 stocks to their present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.

Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Defined contribution pension plan

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 Average number of employees

The average number of persons employed by the company during the year was

(2024:

5 Tangible assets

	Plant and machinery etc.
	£
Cost
At 1 December 2024 and 30 November 2025	127,998
Depreciation
At 1 December 2024	64,233
Charge	15,833
At 30 November 2025	80,066
Carrying amount
At 30 November 2025	47,932
At 30 November 2024	63,765

6 Debtors

	2025	2024
	£	£
Trade debtors	36,128	96,453
Other debtors	34,536	34,107
	70,664	130,560

7 Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	1,499	36,600
Trade creditors	36,756	89,597
Taxation and social security	42,634	43,469
Other creditors	153,808	53,991
	234,697	223,657

8 Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	-	3,053
Other creditors	7,073	142,191
	7,073	145,244