| Registered Number:02862615 |
For the year ended 30 June 2025
England and Wales
Unaudited Financial Statements
For the year ended 30 June 2025
Michiko Pearls Ltd
Contents Page
1
Statement of Financial Position
2 to 5
Notes to the Financial Statements
Michiko Pearls Ltd
Statement of Financial Position
2024
2025
| Property, plant and equipment |
32,448
39,633
3
32,448
39,633
9,150
8,900
4
| Trade and other receivables |
28,664
21,593
5
3,973
| Cash and cash equivalents |
1,167
31,660
41,787
| Trade and other payables: amounts falling due within one year |
(141,812)
(144,003)
6
(100,025)
(112,343)
Net current liabilities
| Total assets less current liabilities |
(79,895)
(60,392)
| Trade and other payables: amounts falling due after more than |
| one year |
(6,038)
-
7
-
1,158
| Provisions for liabilities |
(79,895)
Net liabilities
(65,272)
200
200
(80,095)
(65,472)
(79,895)
(65,272)
Shareholders' funds
| For the year ended 30 June 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 of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006 |
| The director acknowledges his responsibilities for:a) ensuring that the company keeps proper accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and |
| b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each |
| financial year and of its profit or loss for each financial year in accordance with the requirements of Section 394 and 395 and |
| which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as |
| applicable to the company. |
| In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
| The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. |
| These financial statements were approved and authorised for issue by the Board on 27 November 2025 and were signed by: |
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For the year ended 30 June 2025
Michiko Pearls Ltd
Statement of Financial Position Continued
| The notes form part of these financial statements |
2 of 5
For the year ended 30 June 2025
Michiko Pearls Ltd
Notes to the Financial Statements
Statutory Information
| Michiko Pearls Ltd is a private limited company, limited by shares, domiciled in England and Wales, registration number |
| 02862615. |
| Principal place of business: |
Penbury Lodge
14 Penbury Street
Worcester
Worcestershire
WR3 7JD
2A-3A Market Gate
Pershore
Worcestershire
United Kingdom
WR10 1DZ
| The presentation currency is £ sterling. |
Basis of preparing the financial statements
| These financial statements have been prepared in accordance with the provisions of Section 1A of Financial Reporting |
| Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. |
| The financial statements have been prepared under the historical costs convention. |
| The directors believe the preparation of the accounts on a going concern basis is appropriate. They have confirmed financial |
| support will be provided to enable the company to meet its ongoing financial liabilities. The policy was in effect for the |
| financial year and will remain in effect for a period ending no sooner than 12 months from the date the accounts are approved |
| by the board. |
| 2. Intangible fixed assets |
Goodwill
66,900
66,900
66,900
66,900
-
-
3 of 5
For the year ended 30 June 2025
Michiko Pearls Ltd
Notes to the Financial Statements Continued
| 3. Property, plant and equipment |
Motor Vehicles
60,680
2,991
1,191
16,425
7,988
32,085
-
-
(16,425)
-
-
(16,425)
32,085
-
1,191
2,991
44,255
7,988
| Provision for depreciation and impairment |
21,047
2,991
1,159
9,303
7,594
-
Charge for year
63
-
4
-
59
-
(9,303)
-
-
(9,303)
-
-
11,807
2,991
1,163
-
7,653
-
32,085
335
-
28
-
32,448
32,085
394
7,122
32
-
39,633
2024
2025
8,900
9,150
| 5. Trade and other receivables |
2024
2025
21,260
28,296
333
368
28,664
21,593
| 6. Trade and other payables: amounts falling due within one year |
2024
2025
11,469
1,404
| Taxation and social security |
6,294
8,330
126,240
132,078
144,003
141,812
4 of 5
For the year ended 30 June 2025
Michiko Pearls Ltd
Notes to the Financial Statements Continued
| 7. Trade and other payables: amounts falling due after more than one year |
2024
2025
-
6,038
| 8. Average number of persons employed |
During the year the average number of employees was 4.
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