Contents of the Financial Statements

for the Period Ended 31 January 2025

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

Directors' report period ended 31 January 2025

The directors present their report with the financial statements of the company for the period ended 31 January 2025

Directors

The directors shown below have held office during the whole of the period from
1 February 2024 to 31 January 2025

Andrew Ginn
Alcia Loach

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
8 October 2025

And signed on behalf of the board by:
Name: Andrew Ginn
Status: Director

Profit And Loss Account

for the Period Ended 31 January 2025

	2025	2024
	£	£
Turnover:	0	0
Cost of sales:	0	0
Gross profit(or loss):	0	0
Distribution costs:	0	0
Administrative expenses:	0	0
Other operating income:	0	0
Operating profit(or loss):	0	0
Interest receivable and similar income:	0	0
Interest payable and similar charges:	0	0
Profit(or loss) before tax:	0	0
Tax:	0	0
Profit(or loss) for the financial year:	0	0

Balance sheet

As at 31 January 2025

	Notes	2025	2024
		£	£
Fixed assets
Intangible assets:		0	0
Tangible assets:	3	8,000	0
Investments:		0	0
Total fixed assets:		8,000	0
Current assets
Stocks:		0	0
Debtors:		0	0
Cash at bank and in hand:		500	6,161
Investments:		0	0
Total current assets:		500	6,161
Prepayments and accrued income:		0	0
Creditors: amounts falling due within one year:		0	0
Net current assets (liabilities):		500	6,161
Total assets less current liabilities:		8,500	6,161
Creditors: amounts falling due after more than one year:	4	( 9,257 )	( 5,975 )
Provision for liabilities:		0	0
Accruals and deferred income:		0	0
Total net assets (liabilities):		(757)	186
Members' funds
Profit and loss account:		(757)	186
Total members' funds:		( 757)	186

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 January 2025 the company was entitled to exemption 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 31 January 2025

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Tangible fixed assets depreciation policy

  1. Purpose This policy sets out the approach of Pocket Angel CIC to the recognition, depreciation, and impairment of tangible fixed assets. It ensures consistency, compliance with UK accounting standards (FRS 102 Section 1A), and provides a true and fair view of the company’s financial position. 2. Scope This policy applies to all tangible fixed assets owned or controlled by Pocket Angel CIC, including property, equipment, and fixtures used in delivering community activities and operations. 3. Recognition of Tangible Fixed Assets Tangible fixed assets are capitalised when: * The asset has a useful life of more than one year; and * The cost exceeds the capitalisation threshold of £250 (or another threshold set by the directors); and * The asset is used to deliver or support the CIC’s community activities. Assets below the capitalisation threshold are treated as expenses in the year of purchase. 4. Measurement at Cost Tangible fixed assets are recorded at cost, including all expenditure directly attributable to bringing the asset into working condition for its intended use. Donated assets are recognised at their fair value on the date of receipt. 5. Depreciation Depreciation is charged to write off the cost of tangible fixed assets, less any estimated residual value, on a straight-line basis over their estimated useful lives. The rates used are as follows: Asset Category / Estimated Useful Life / Depreciation Method Leasehold Improvements / Over the lease term / Straight-line Furniture & Fixtures / 5 years / Straight-line Office Equipment / 3 years / Straight-line Computer Equipment / 3 years / Straight-line Vehicles / 4 years / Straight-line Depreciation is charged from the month the asset becomes available for use. 6. Residual Values and Review Residual values and useful lives are reviewed annually and adjusted if necessary. If an asset’s carrying value exceeds its recoverable amount, an impairment loss is recognised immediately in the profit and loss account. 7. Disposal of Assets On disposal or retirement of an asset, the cost and accumulated depreciation are removed from the accounts. Any resulting gain or loss is recognised in the profit and loss account. 8. Review of Policy This policy will be reviewed annually by the directors to ensure it remains appropriate for the size and nature of the CIC’s operations.

Notes to the Financial Statements

for the Period Ended 31 January 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	0	0

  all people active in Pocket Angel are volunteers in their own time