IRIS Accounts Production v25.3.0.601 13925900 Board of Directors 1.2.24 31.1.25 31.1.25 false true false false true false O4P 1.00000 Pennyfarthing 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 13925900 2024-01-31 13925900 2025-01-31 13925900 2024-02-01 2025-01-31 13925900 2023-01-31 13925900 2023-02-01 2024-01-31 13925900 2024-01-31 13925900 ns15:EnglandWales 2024-02-01 2025-01-31 13925900 ns14:PoundSterling 2024-02-01 2025-01-31 13925900 ns10:Director1 2024-02-01 2025-01-31 13925900 ns10:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 13925900 ns10:SmallEntities 2024-02-01 2025-01-31 13925900 ns10:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 13925900 ns10:SmallCompaniesRegimeForDirectorsReport 2024-02-01 2025-01-31 13925900 ns10:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 13925900 ns10:FullAccounts 2024-02-01 2025-01-31 13925900 ns10:OrdinaryShareClass1 2024-02-01 2025-01-31 13925900 ns10:OrdinaryShareClass2 2024-02-01 2025-01-31 13925900 ns5:CurrentFinancialInstruments 2025-01-31 13925900 ns5:CurrentFinancialInstruments 2024-01-31 13925900 ns5:ShareCapital 2025-01-31 13925900 ns5:ShareCapital 2024-01-31 13925900 ns5:RetainedEarningsAccumulatedLosses 2025-01-31 13925900 ns5:RetainedEarningsAccumulatedLosses 2024-01-31 13925900 ns5:LongLeaseholdAssets ns5:LandBuildings 2024-01-31 13925900 ns5:LongLeaseholdAssets ns5:LandBuildings 2025-01-31 13925900 ns5:LongLeaseholdAssets ns5:LandBuildings 2024-01-31 13925900 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-01-31 13925900 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-01-31 13925900 ns10:OrdinaryShareClass1 2025-01-31 13925900 ns10:OrdinaryShareClass2 2025-01-31

REGISTERED NUMBER: 13925900 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025

FOR

PO4 LTD

PO4 LTD (REGISTERED NUMBER: 13925900)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

Page |

Balance sheet | 1 |

Notes to the financial statements | 2 |

PO4 LTD (REGISTERED NUMBER: 13925900)

BALANCE SHEET

31 JANUARY 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

Fixed assets

Tangible assets | 4 | 1 |  | 1 |  |

Current assets

Debtors | 5 | 1,489,433 |  | 5,889 |  |

Cash at bank | 622,963 |  | 203,990 |  |

2,112,396 |  | 209,879 |  |

Creditors

Amounts falling due within one year | 6 | 1,190,007 |  | 183,813 |  |

Net current assets | 922,389 |  | 26,066 |  |

Total assets less current liabilities | 922,390 |  | 26,067 |  |

Capital and reserves

Called up share capital | 8 | 100 |  | 100 |  |

Retained earnings | 922,290 |  | 25,967 |  |

Shareholders' funds | 922,390 |  | 26,067 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of comprehensive income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 October 2025 and were signed on its behalf by:

Mr H P C Sykes - Director

PO4 LTD (REGISTERED NUMBER: 13925900)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

1. | Statutory information

| PO4 Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 13925900. The registered office is 7 & 8 Church Street, Wimborne, Dorset, BH21 1JH and business address is Moon & Sixpence, Midgham, Fordingbridge, Hampshire, SP6 3BY.

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 represents amounts received from the sale of phosphate offset credits, net of VAT and discounts. Turnover is recognised when the rights to the phosphate credits has contractually transferred to the customer.

| Tangible fixed assets

| Long leasehold property is being carried at 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 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.

| Financial instruments

| Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

| At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3. | Employees and directors

| The average number of employees during the year was 4 (2024 - 4 ) .

PO4 LTD (REGISTERED NUMBER: 13925900)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JANUARY 2025

4. | Tangible fixed assets

| Long

| leasehold

£ |

| Cost

| At 1 February 2024

| and 31 January 2025 | 1 |  |

| Net book value

| At 31 January 2025 | 1 |  |

| At 31 January 2024 | 1 |  |

5. | Debtors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade debtors | 1,489,334 |  | 5,790 |  |

| Amounts owed by associates | 99 |  | 99 |  |

1,489,433 |  | 5,889 |  |

6. | Creditors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade creditors | 27,349 |  | 1,200 |  |

| Tax | 560,480 |  | 63,938 |  |

| VAT | 242,970 |  | 225 |  |

| Other creditors | 1 |  | - |  |

| Accruals and deferred income | 359,207 |  | 118,450 |  |

1,190,007 |  | 183,813 |  |

7. | Secured debts

| All amounts owing to Mr Henry Sykes are secured against the assets of the company by way of a legal charge dated 5 August 2022.

8. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 50 | O4P | £1 | 50 |  | 50 |  |

| 50 | Pennyfarthing | £1 | 50 |  | 50 |  |

100 |  | 100 |  |

9. | Ultimate controlling party

| None of the shareholders of the company hold a majority interest and therefore no individual is deemed to exercise ultimate control.