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Logo On Report
Registered Number: 08925159
England and Wales

 

 

 

POSTLERFERGUSON LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
Directors Ian Ferguson
Martin Postler
Registered Number 08925159
Registered Office Studio G07
1 Thane Villas
London
N7 7PH
Accountants Ward Williams Creatives Limited
Belgrave House
39-43 Monument Hill
Weybridge
Surrey
KT13 8RN
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 945   
945   
Current assets      
Debtors 4 17,314    2,102 
Investments 5 11,382    11,382 
Cash at bank and in hand 5,219    7,043 
33,915    20,527 
Creditors: amount falling due within one year 6 (1,559)   55,320 
Net current assets 32,356    75,847 
 
Total assets less current liabilities 33,301    75,847 
Provisions for liabilities 7 (216)  
Net assets 33,085    75,847 
 

Capital and reserves
     
Called up share capital 4    4 
Profit and loss account 33,081    75,843 
Shareholders' funds 33,085    75,847 
 


For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 12 September 2024 and were signed on its behalf by:


-------------------------------
Ian Ferguson
Director
2
General Information
PostlerFerguson Limited is a private company, limited by shares, registered in England and Wales, registration number 08925159, registration address Studio G07, 1 Thane Villas , London, N7 7PH.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 25% Straight Line
Computer Equipment 25% Straight Line
Current asset investments
Current asset investments are stated at the lower of cost and net realisable value.
2.

Average number of employees

Average number of employees during the year was 2 (2023 : 2).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 April 2023 8,757      8,757 
Additions 427    833    1,260 
Disposals    
At 31 March 2024 9,184    833    10,017 
Depreciation
At 01 April 2023 8,757      8,757 
Charge for year 107    208    315 
On disposals    
At 31 March 2024 8,864    208    9,072 
Net book values
Closing balance as at 31 March 2024 320    625    945 
Opening balance as at 01 April 2023    


4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 14,521    852 
Prepayments & Accrued Income 671   
Other Debtors 1,250    1,250 
VAT 872   
17,314    2,102 

5.

Investments

2024
£
  2023
£
Investment in Own Shares - Cost b/fwd 11,382    11,382 
11,382    11,382 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Corporation Tax 11,529    9,441 
Other Creditors (1)   (1)
Dividends - Ian Ferguson (19,501)   (40,904)
Dividends - Martin Postler (24,500)   (40,904)
Directors' Current Accounts 24,821    15,413 
Directors' current account 2 9,211   
VAT   1,635 
1,559    (55,320)

7.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 216   
216   

3