1 September 2024 false No description of principal activity Taxfiler 2024.6 14269629business:PrivateLimitedCompanyLtd2024-09-012025-08-31 142696292024-08-31 142696292024-09-012025-08-31 14269629business:AuditExempt-NoAccountantsReport2024-09-012025-08-31 14269629business:FilletedAccounts2024-09-012025-08-31 142696292025-08-31 14269629business:Director12024-09-012025-08-31 14269629business:RegisteredOffice2024-09-012025-08-31 142696292024-08-31 14269629core:WithinOneYear2025-08-31 14269629core:WithinOneYear2024-08-31 14269629core:AfterOneYear2025-08-31 14269629core:AfterOneYear2024-08-31 14269629core:ShareCapitalcore:PreviouslyStatedAmount2025-08-31 14269629core:ShareCapitalcore:PreviouslyStatedAmount2024-08-31 14269629core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-08-31 14269629core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-08-31 14269629core:PreviouslyStatedAmount2025-08-31 14269629core:PreviouslyStatedAmount2024-08-31 14269629business:SmallEntities2024-09-012025-08-31 14269629countries:EnglandWales2024-09-012025-08-31 14269629core:PlantMachinery2024-09-012025-08-31 14269629core:FurnitureFittings2024-09-012025-08-31 14269629core:PlantMachinery2024-08-31 14269629core:MotorVehicles2024-08-31 14269629core:FurnitureFittings2024-08-31 14269629core:MotorVehicles2024-09-012025-08-31 14269629core:PlantMachinery2025-08-31 14269629core:MotorVehicles2025-08-31 14269629core:FurnitureFittings2025-08-31 142696292023-09-012024-08-31 iso4217:GBP xbrli:pure
Company Registration No. 14269629 (England and Wales)
PRIMROSE RETAIL LTD Unaudited accounts for the year ended 31 August 2025
PRIMROSE RETAIL LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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PRIMROSE RETAIL LTD Company Information for the year ended 31 August 2025
Director
SUTHAKARAN SIVARASA
Company Number
14269629 (England and Wales)
Registered Office
4-6 PRIMROSE WAY SEATON EX12 2UR UNITED KINGDOM
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PRIMROSE RETAIL LTD Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
36,044 
41,541 
Current assets
Inventories
26,680 
30,325 
Debtors
5
- 
3,388 
Cash at bank and in hand
20,561 
3,051 
47,241 
36,764 
Creditors: amounts falling due within one year
6
(39,916)
(33,216)
Net current assets
7,325 
3,548 
Total assets less current liabilities
43,369 
45,089 
Creditors: amounts falling due after more than one year
7
(11,618)
(16,332)
Net assets
31,751 
28,757 
Capital and reserves
Called up share capital
1,000 
1,000 
Profit and loss account
30,751 
27,757 
Shareholders' funds
31,751 
28,757 
For the year ending 31 August 2025 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 his 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 August 2026 and were signed on its behalf by
SUTHAKARAN SIVARASA Director Company Registration No. 14269629
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PRIMROSE RETAIL LTD Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
PRIMROSE RETAIL LTD is a private company, limited by shares, registered in England and Wales, registration number 14269629. The registered office is 4-6 PRIMROSE WAY, SEATON, EX12 2UR, UNITED KINGDOM.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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:
Plant & machinery
10%
Fixtures & fittings
20%
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 September 2024
16,500 
17,079 
12,558 
46,137 
Additions
- 
- 
1,220 
1,220 
At 31 August 2025
16,500 
17,079 
13,778 
47,357 
Depreciation
At 1 September 2024
3,135 
- 
1,461 
4,596 
Charge for the year
1,337 
4,270 
1,110 
6,717 
At 31 August 2025
4,472 
4,270 
2,571 
11,313 
Net book value
At 31 August 2025
12,028 
12,809 
11,207 
36,044 
At 31 August 2024
13,365 
17,079 
11,097 
41,541 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
- 
3,388 
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PRIMROSE RETAIL LTD Notes to the Accounts for the year ended 31 August 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
25,311 
23,469 
Taxes and social security
5,301 
443 
Loans from directors
9,304 
9,304 
39,916 
33,216 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
11,618 
16,332 
8
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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