PAST & PRESENT DOMESTIC APPLIANCES LIMITED

Company Registration Number:
02502187 (England and Wales)

Unaudited abridged accounts for the year ended 31 December 2025

Period of accounts

Start date: 01 January 2025

End date: 31 December 2025

PAST & PRESENT DOMESTIC APPLIANCES LIMITED

Contents of the Financial Statements

for the Period Ended 31 December 2025

Balance sheet
Notes

PAST & PRESENT DOMESTIC APPLIANCES LIMITED

Balance sheet

As at 31 December 2025


Notes
2025
2024


£
£
Fixed assets
Tangible assets: 3 41,606 44,273
Total fixed assets: 41,606 44,273
Current assets
Stocks: 73,528 54,981
Debtors:   2,258 3,381
Cash at bank and in hand: 292,407 333,900
Total current assets: 368,193 392,262
Creditors: amounts falling due within one year:   (6,893) (12,128)
Net current assets (liabilities): 361,300 380,134
Total assets less current liabilities: 402,906 424,407
Total net assets (liabilities): 402,906 424,407
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 402,806 424,307
Shareholders funds: 402,906 424,407

The notes form part of these financial statements

PAST & PRESENT DOMESTIC APPLIANCES LIMITED

Balance sheet statements

For the year ending 31 December 2025 the company was entitled to exemption 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 23 June 2026
and signed on behalf of the board by:

Name: J Cwikla-Watson
Status: Director

The notes form part of these financial statements

PAST & PRESENT DOMESTIC APPLIANCES LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is measured at the fair value of the consideration receivable net of value added tax. The company operates a retail shop. Revenue from the sale of goods is recognised on sale to the customer, which is considered the point of delivery.

Tangible fixed assets and depreciation policy

Tangible fixed assets are stated at cost less accumulated depreciation. The freehold property has mixed use as a retail shop with living accommodation for rental. Neither the original cost nor the fair value of the living accommodation can be ascertained reliably without undue cost or effort. The entire property is therefore accounted for as wholly for the company's own use and is stated at cost less depreciation. Depreciation is provided on tangible fixed assets at rates calculated to write off the cost, less estimated residual value, of each asset over their expected useful lives as follows:- Fixtures, fittings and equipment 25% reducing balance Motor vehicles 25% reducing balance Freehold property * 2% straight line * The cost of the land cannot be ascertained reliably without undue cost and effort and therefore the whole property land and buildings) is being depreciated over fifty years.

Other accounting policies

Stocks Stocks are stated at the lower of cost and net realisable value.

PAST & PRESENT DOMESTIC APPLIANCES LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

2. Employees

2025 2024
Average number of employees during the period 3 4

PAST & PRESENT DOMESTIC APPLIANCES LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

3. Tangible Assets

Total
Cost £
At 01 January 2025 77,865
At 31 December 2025 77,865
Depreciation
At 01 January 2025 33,592
Charge for year 2,667
At 31 December 2025 36,259
Net book value
At 31 December 2025 41,606
At 31 December 2024 44,273

PAST & PRESENT DOMESTIC APPLIANCES LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

4. Related party transactions

The company operates from Nos.24 and 26 Church Street, Bilston, WV14 0AH. Whereas No.24 is owned by the company, No.26 is owned personally by the director who does not charge rent to the company.