Pineapple Joes Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 03157021

Pineapple Joes Limited

Filleted Unaudited Financial Statements

For the year ended

31 March 2026

Pineapple Joes Limited

Statement of Financial Position

31 March 2026

	2026		2025
Note	£	£	£	£

Fixed assets

Tangible assets	5	68,403	70,443
Investments	6	6,000	6,000
		--------	--------
		74,403	76,443

Current assets

Stocks		12,575	11,250
Debtors	7	489,227	468,233
Cash at bank and in hand		39,319	44,269
		----------	----------
		541,121	523,752

Creditors: amounts falling due within one year	8	121,614		137,046
		----------		----------
Net current assets			419,507		386,706
			----------		----------
Total assets less current liabilities			493,910		463,149

Creditors: amounts falling due after more than one year	9		–		1,774

Provisions

Taxation including deferred tax	17,101	17,611
	----------	----------
Net assets	476,809	443,764
	----------	----------

Capital and reserves

Called up share capital	2	2
Profit and loss account	476,807	443,762
	----------	----------
Shareholders funds	476,809	443,764
	----------	----------

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 income statement has not been delivered.

Pineapple Joes Limited

Statement of Financial Position (continued)

31 March 2026

For the year ending 31 March 2026 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 were approved by the board of directors and authorised for issue on 16 September 2026 , and are signed on behalf of the board by:

D F E Thompson
Director

Company registration number: 03157021

Pineapple Joes Limited

Notes to the Financial Statements

Year ended 31 March 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 Unit 7A, Bessingby Industrial Estate, Bridlington, East Yorkshire, YO16 4SJ.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

(a) Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

(b) Going concern

The UK economy continues to face a degree of economic uncertainty, including the ongoin effects of inflation, interest rates and energy costs. These factors have affected the company's trading results to varying degrees. In preparing these financial statements, the directors have considered the potential impact of these matters based on the information available at the date of approval and do not believe they will affect the company's ability to continue trading for the foreseeable future. Accordingly, at the date of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for at least 12 months from the date of approval of these financial statements. The directors have therefore prepared the financial statements on a going concern basis.

(c) Revenue recognition

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

(d) Current & deferred 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 be paid or recovered using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is provided on the liability method to take account of timing differences between the treatment of certain items for accounting purposes and their treatment for tax purposes. Tax deferred is accounted for in respect of all material timing differences to the extent that it is considered that a net liability may crystallise.

(e) Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

(f) Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

(g) 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 and machinery	-	15% reducing balance
Fixtures and fittings	-	15% reducing balance
Computer equipment	-	33% straight line

(h) Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

(i) 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.

(j) Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

(k) Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

(l) 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. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 11 (2025: 10 ).

5. Tangible assets

	Plant and machinery	Fixtures and fittings	Equipment	Total
	£	£	£	£
Cost
At 1 April 2025	217,560	40,216	24,800	282,576
Additions	11,995	–	–	11,995
Disposals	( 10,040)	–	–	( 10,040)
	----------	--------	--------	----------
At 31 March 2026	219,515	40,216	24,800	284,531
	----------	--------	--------	----------
Depreciation
At 1 April 2025	166,739	22,743	22,651	212,133
Charge for the year	9,169	2,470	716	12,355
Disposals	( 8,360)	–	–	( 8,360)
	----------	--------	--------	----------
At 31 March 2026	167,548	25,213	23,367	216,128
	----------	--------	--------	----------
Carrying amount
At 31 March 2026	51,967	15,003	1,433	68,403
	----------	--------	--------	----------
At 31 March 2025	50,821	17,473	2,149	70,443
	----------	--------	--------	----------

6. Investments

	Other investments other than loans
	£
Cost
At 1 April 2025 and 31 March 2026	6,000
	-------
Impairment
At 1 April 2025 and 31 March 2026	–
	-------

Carrying amount
At 31 March 2026	6,000
	-------
At 31 March 2025	6,000
	-------

7. Debtors

	2026	2025
	£	£
Trade debtors	43,612	51,434
Other debtors	445,615	416,799
	----------	----------
	489,227	468,233
	----------	----------

8. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	1,774	10,462
Trade creditors	53,014	51,499
Accruals and deferred income	13,372	26,494
Corporation tax	10,909	1,961
Social security and other taxes	27,602	26,579
Directors loan accounts	14,943	20,051
	----------	----------
	121,614	137,046
	----------	----------

9. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	–	1,774
	----	-------

10. Related party transactions

During the year the directors made loans to the company which are repayable on demand . As at 31 March 2026 the total balance owed to the directors was £ 14,943 (2025 £ 20,051 ).