31 January 2025 false No description of principal activity Taxfiler 2024.6 16221544business:PrivateLimitedCompanyLtd2025-01-312026-01-31 162215442025-01-30 162215442025-01-312026-01-31 16221544business:AuditExemptWithAccountantsReport2025-01-312026-01-31 16221544business:FilletedAccounts2025-01-312026-01-31 162215442026-01-31 16221544business:Director12025-01-312026-01-31 16221544business:RegisteredOffice2025-01-312026-01-31 16221544core:WithinOneYear2026-01-31 16221544core:ShareCapitalcore:PreviouslyStatedAmount2026-01-31 16221544core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-01-31 16221544core:PreviouslyStatedAmount2026-01-31 16221544business:SmallEntities2025-01-312026-01-31 16221544countries:EnglandWales2025-01-312026-01-31 16221544core:PlantMachinery2025-01-30 16221544core:PlantMachinery2025-01-312026-01-31 16221544core:PlantMachinery2026-01-31 iso4217:GBP xbrli:pure
Company Registration No. 16221544 (England and Wales)
Phone N Puff Limited Financial Statements for the period from 31 January 2025 to 31 January 2026
Phone N Puff Limited Financial Statements Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Phone N Puff Limited Company Information for the period from 31 January 2025 to 31 January 2026
Director
Mr Vishal Singh
Company Number
16221544 (England and Wales)
Registered Office
53 Aylmer Square St. Austell Cornwall PL25 5LJ England
- 3 -
Phone N Puff Limited Statement of financial position as at 31 January 2026
2026 
Notes
£ 
Fixed assets
Tangible assets
4
9,841 
Current assets
Inventories
1,214 
Cash at bank and in hand
4,238 
5,452 
Creditors: amounts falling due within one year
5
(15,410)
Net current liabilities
(9,958)
Net liabilities
(117)
Capital and reserves
Called up share capital
100 
Profit and loss account
(217)
Shareholders' funds
(117)
For the period 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 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 10 September 2026 and were signed on its behalf by
Mr Vishal Singh Director Company Registration No. 16221544
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Phone N Puff Limited Notes to the Accounts for the period from 31 January 2025 to 31 January 2026
1
Statutory information
Phone N Puff Limited is a private company, limited by shares, registered in England and Wales, registration number 16221544. The registered office is 53 Aylmer Square, St. Austell, Cornwall, PL25 5LJ, 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.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and 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: Straight Line Basis
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 31 January 2025
- 
Additions
10,934 
At 31 January 2026
10,934 
Depreciation
Charge for the period
1,093 
At 31 January 2026
1,093 
Net book value
At 31 January 2026
9,841 
5
Creditors: amounts falling due within one year
2026 
£ 
Other creditors
15,410 
6
Average number of employees
During the period the average number of employees was 1.
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