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REGISTERED NUMBER: 10723292 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

FOR

POPINA SHOP LTD

POPINA SHOP LTD (REGISTERED NUMBER: 10723292)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


POPINA SHOP LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTOR: MRS I POPOVIC





REGISTERED OFFICE: 62 STAKES ROAD
PURBROOK
WATERLOOVILLE
Hampshire
PO7 5NT





REGISTERED NUMBER: 10723292 (England and Wales)





ACCOUNTANTS: Landi Accounting Limited
62 Stakes Road
Purbrook
Waterlooville
Hampshire
PO7 5NT

POPINA SHOP LTD (REGISTERED NUMBER: 10723292)

BALANCE SHEET
30 APRIL 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 53,872 50,103

CURRENT ASSETS
Debtors 5 29,890 41,315
Cash at bank and in hand 173,924 81,924
203,814 123,239
CREDITORS
Amounts falling due within one year 6 214,402 198,953
NET CURRENT LIABILITIES (10,588 ) (75,714 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

43,284

(25,611

)

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 43,283 (25,612 )
SHAREHOLDERS' FUNDS 43,284 (25,611 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps 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 Sections 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.

The 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.

The financial statements were approved by the director and authorised for issue on 31 January 2025 and were signed by:





MRS I POPOVIC - Director


POPINA SHOP LTD (REGISTERED NUMBER: 10723292)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1. STATUTORY INFORMATION

POPINA SHOP LTD is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 12.5 % straight line
Plant and machinery - 25% on cost
Fixtures and fittings - 20% on cost
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2023 - 5 ) .

POPINA SHOP LTD (REGISTERED NUMBER: 10723292)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 May 2023 108,152 25,323 21,818 - 155,293
Additions - 24,845 1,216 543 26,604
At 30 April 2024 108,152 50,168 23,034 543 181,897
DEPRECIATION
At 1 May 2023 69,848 18,344 16,998 - 105,190
Charge for year 13,519 7,581 1,692 43 22,835
At 30 April 2024 83,367 25,925 18,690 43 128,025
NET BOOK VALUE
At 30 April 2024 24,785 24,243 4,344 500 53,872
At 30 April 2023 38,304 6,979 4,820 - 50,103

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 4,638 8,477
Other debtors 25,252 32,838
29,890 41,315

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade creditors 64,037 63,081
Taxation and social security 57,824 18,266
Other creditors 92,541 117,606
214,402 198,953