Pokepunk Ltd 15071647 false 2023-08-14 2024-08-31 2024-08-31 The principal activity of the company is Retail sale via mail order houses or via Internet Digita Accounts Production Advanced 6.30.9574.0 true true 15071647 2023-08-14 2024-08-31 15071647 2024-08-31 15071647 bus:Director1 2024-08-31 15071647 bus:Director2 2024-08-31 15071647 bus:OrdinaryShareClass1 bus:Non-cumulativeShares 2024-08-31 15071647 core:CurrentFinancialInstruments 2024-08-31 15071647 core:CurrentFinancialInstruments core:WithinOneYear 2024-08-31 15071647 bus:SmallEntities 2023-08-14 2024-08-31 15071647 bus:AuditExemptWithAccountantsReport 2023-08-14 2024-08-31 15071647 bus:FullAccounts 2023-08-14 2024-08-31 15071647 bus:SmallCompaniesRegimeForAccounts 2023-08-14 2024-08-31 15071647 bus:RegisteredOffice 2023-08-14 2024-08-31 15071647 bus:Director1 2023-08-14 2024-08-31 15071647 bus:Director2 2023-08-14 2024-08-31 15071647 bus:OrdinaryShareClass1 bus:Non-cumulativeShares 2023-08-14 2024-08-31 15071647 bus:PrivateLimitedCompanyLtd 2023-08-14 2024-08-31 15071647 bus:Agent1 2023-08-14 2024-08-31 15071647 countries:EnglandWales 2023-08-14 2024-08-31 15071647 dpl:AdministrativeExpenses 2023-08-14 2024-08-31 15071647 dpl:CostSales 2023-08-14 2024-08-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 15071647

Pokepunk Ltd

Annual Report and Unaudited Financial Statements

for the Period from 14 August 2023 to 31 August 2024

 

Pokepunk Ltd

Contents

Company Information

1

Directors' Report

2

Accountants' Report

3

Profit and Loss Account and Statement of Retained Earnings

4

Balance Sheet

5

Notes to the Unaudited Financial Statements

6 to 7

iXBRL Detailed Profit and Loss Account

8

 

Pokepunk Ltd

Company Information

Directors

Karl Demir

Mr Mark Bennett

Registered office

131 North View
Newcastle
Tyne & Wear
NE28 7PP

Accountants

Clever Accounts Limited
Brookfield Court
Selby Road
Leeds
LS25 1NB

 

Pokepunk Ltd

Directors' Report for the Period from 14 August 2023 to 31 August 2024

The directors present their report and the financial statements for the period from 14 August 2023 to 31 August 2024.

Incorporation

The company was incorporated on 14 August 2023.

Directors of the company

The directors who held office during the period were as follows:

Karl Demir (appointed 14 August 2023)

Mr Mark Bennett (appointed 14 August 2023)

Principal activity

The principal activity of the company is Retail sale via mail order houses or via Internet

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved by the Board on 24 June 2025 and signed on its behalf by:

.........................................
Mr Mark Bennett
Director

dl.signhere.2

 

Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Pokepunk Ltd
for the Period Ended 31 August 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Pokepunk Ltd for the period ended 31 August 2024 as set out on pages 4 to 7 from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of Pokepunk Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Pokepunk Ltd and state those matters that we have agreed to state to the Board of Directors of Pokepunk Ltd, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Pokepunk Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Pokepunk Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Pokepunk Ltd. You consider that Pokepunk Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of Pokepunk Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

dl.signhere.1

......................................

Clever Accounts Limited
Brookfield Court
Selby Road
Leeds
LS25 1NB

24 June 2025

 

Pokepunk Ltd

Profit and Loss Account and Statement of Retained Earnings for the Period from 14 August 2023 to 31 August 2024

Note

2024
£

Turnover

 

307,305

Cost of sales

 

(241,882)

Gross profit

 

65,423

Administrative expenses

 

(15,113)

Operating profit

 

50,310

Other interest receivable and similar income

 

154

Interest payable and similar charges

 

(94)

 

60

Profit before tax

50,370

Taxation

 

(9,570)

Profit for the financial period

 

40,800

Retained earnings brought forward

 

-

Dividends paid

 

(40,609)

Retained earnings carried forward

 

191

 

Pokepunk Ltd

(Registration number: 15071647)
Balance Sheet as at 31 August 2024

Note

2024
£

Current assets

 

Debtors

9,460

Cash at bank and in hand

 

5,847

 

15,307

Creditors: Amounts falling due within one year

(15,114)

Net assets

 

193

Capital and reserves

 

Called up share capital

4

2

Retained earnings

191

Shareholders' funds

 

193

For the financial period ending 31 August 2024 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 accounts for the period in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 24 June 2025 and signed on its behalf by:
 

.........................................

Mr Mark Bennett
Director

 

Pokepunk Ltd

Notes to the Unaudited Financial Statements for the Period from 14 August 2023 to 31 August 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
131 North View
Newcastle
Tyne & Wear
NE28 7PP
United Kingdom

These financial statements were authorised for issue by the Board on 24 June 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

Pokepunk Ltd

Notes to the Unaudited Financial Statements for the Period from 14 August 2023 to 31 August 2024

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3

Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2.

4

Share capital

Allotted, called up and fully paid shares

2024

No.

£

Ordinary of £1 each

2

2

   
 

Pokepunk Ltd

iXBRL Detailed Profit and Loss Account for the Period from 14 August 2023 to 31 August 2024

2024
£

Turnover/revenue

307,305

Purchase of raw materials and consumables

(241,882)

Gross profit

65,423

Administrative expenses

Audit and accountancy other services

(1,013)

Advertising, promotions and marketing costs

(283)

Salaries and fees, directors

(6,064)

Travel and subsistence

(745)

Legal and professional costs

(49)

Bank charges

(40)

IT and computing

(533)

Printing, postage and stationery

(1,994)

Other costs

(4,392)

Other operating income

Other items

Profit on ordinary activities before finance charges and interest

50,310

Bank interest and similar income receivable

7

Non-bank interest and similar income receivable

147

Interest expense on bank overdraft, bank loans and similar borrowings

(94)

Profit on ordinary activities before taxation

50,370

Tax on profit or loss on ordinary activities

(9,570)

Profit for the financial period

40,800