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2023-01-31 13119106 dpl-frs:Item12 2022-02-01 2023-01-31 13119106 dpl-frs:Item12 2022-01-31 13119106 dpl-frs:Item12 2023-01-31 13119106 dpl-frs:CostSales dpl-frs:Item12 2022-02-01 2023-01-31 13119106 dpl-frs:CostSales dpl-frs:Item12 2022-01-31 13119106 dpl-frs:CostSales dpl-frs:Item12 2023-01-31 13119106 dpl-frs:DistributionCosts dpl-frs:Item12 2022-02-01 2023-01-31 13119106 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-02-01 2023-01-31 13119106 1 2022-02-01 2023-01-31 13119106 frs-countries:EnglandWales 2022-02-01 2023-01-31
Registered number: 13119106
Posh Group Services Limited
Unaudited Financial Statements
For The Year Ended 31 January 2024
SRI TAX ACCOUNTANTS
255 Abbey Road
Smethwick
B67 5NQ
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13119106
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 149,833 132,333
149,833 132,333
CURRENT ASSETS
Stocks 5 12,525 10,250
Debtors 6 13,910 44,485
Cash at bank and in hand 4,900 6,665
31,335 61,400
Creditors: Amounts Falling Due Within One Year 7 (54,388 ) (55,914 )
NET CURRENT ASSETS (LIABILITIES) (23,053 ) 5,486
TOTAL ASSETS LESS CURRENT LIABILITIES 126,780 137,819
Creditors: Amounts Falling Due After More Than One Year 8 (107,541 ) (125,976 )
NET ASSETS 19,239 11,843
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 19,139 11,743
SHAREHOLDERS' FUNDS 19,239 11,843
Page 1
Page 2
For the year ending 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Roozbeh Saedi
Director
29/03/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Posh Group Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13119106 . The registered office is Unit 5B Waterside Business Park, 1651 Pershore Road, Birmingham, B30 3DR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 0%
Motor Vehicles 0%
Fixtures & Fittings 0%
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2023: 3)
6 3
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 February 2023 108,500 13,500 10,333 132,333
Additions - 17,500 - 17,500
As at 31 January 2024 108,500 31,000 10,333 149,833
Net Book Value
As at 31 January 2024 108,500 31,000 10,333 149,833
As at 1 February 2023 108,500 13,500 10,333 132,333
5. Stocks
2024 2023
£ £
Work in progress 12,525 10,250
12,525 10,250
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 30,575
Other debtors 13,910 13,910
13,910 44,485
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 13,668 12,177
Other taxes and social security 14,229 3,067
Director's loan account 26,491 40,670
54,388 55,914
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 107,541 125,976
107,541 125,976
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9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 107,541 125,976
107,541 125,976
107,541 125,976
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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