POP-UP STUDIO LTD


Director	GLEDHILL, Laura Emily


Company Secretary	GLEDHILL, Jonathan Michael, Mr.


Registered Address	102 Sheriffs Highway
	Gateshead
	NE9 5SD


Registered Number	05335613 (England and Wales)

Statement of Financial Position
31 January 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		225		263
Tangible assets	4		14,063		12,769
			14,288		13,032
Current assets
Stocks		9,000		9,000
Debtors		1,255		432
Cash at bank and on hand		8,012		22,496
		18,267		31,928
Creditors amounts falling due within one year		(2,990)		(7,206)
Net current assets (liabilities)			15,277		24,722
Total assets less current liabilities			29,565		37,754
Net assets			29,565		37,754
Capital and reserves
Called up share capital			4		4
Profit and loss account			29,561		37,750
Shareholders' funds			29,565		37,754

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 16 September 2025, and are signed on its behalf by:

GLEDHILL, Laura Emily
Director
Registered Company No. 05335613

POP-UP STUDIO LTD

Notes to the Financial Statements
for the year ended 31 January 2025

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	The intangible asset trademark is amortised over 10 years.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Office Equipment	4

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 February 24	375
	At 31 January 25	375
	Amortisation and impairment
	At 01 February 24	113
	Charge for year	37
	At 31 January 25	150
	Net book value
	At 31 January 25	225
	At 31 January 24	263

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 February 24	25,048
	Additions	1,701
	At 31 January 25	26,749
	Depreciation and impairment
	At 01 February 24	12,279
	Charge for year	407
	At 31 January 25	12,686
	Net book value
	At 31 January 25	14,063
	At 31 January 24	12,769