Potier - Joynes Limited

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—7

Report to the directors on the preparation of the unaudited statutory accounts of Potier - Joynes Limited for the period 18 February 2024 to 28 February 2025

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Potier - Joynes Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Potier - Joynes Limited , as a body, in accordance with the terms of our engagement letter dated 11 March 2024. Our work has been undertaken solely to prepare for your approval the accounts of Potier - Joynes Limited and state those matters that we have agreed to state to the directors of Potier - Joynes Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Potier - Joynes Limited and its directors as a body for our work or for this report.

It is your duty to ensure that Potier - Joynes Limited 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 or loss of Potier - Joynes Limited . You consider that Potier - Joynes Limited 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 Potier - Joynes Limited . 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 financial statements.

21st October 2025

DJ Coulter & Associates Limited

Chartered Certified Accountants

Wellesley House

7 Clarence Parade

Cheltenham

GL50 3NY

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Potier - Joynes Limited

Balance Sheet

As At 28 February 2025

Balance Sheet

Registered number: 15503106

		28 February 2025
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		439

			439
CURRENT ASSETS
Debtors	5	24,431
Cash at bank and in hand		1,307

		25,738
Creditors: Amounts Falling Due Within One Year	6	(13,221 )

NET CURRENT ASSETS (LIABILITIES)			12,517

TOTAL ASSETS LESS CURRENT LIABILITIES			12,956

Creditors: Amounts Falling Due After More Than One Year	7		(1 )

NET ASSETS			12,955

CAPITAL AND RESERVES
Called up share capital	8		4
Profit and Loss Account			12,951

SHAREHOLDERS' FUNDS			12,955

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Potier - Joynes Limited

Balance Sheet (continued)

As At 28 February 2025

For the period ending 28 February 2025 the company was entitled to exemption from audit 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Dries Potier

Director

21st October 2025

The notes on pages 4 to 7 form part of these financial statements.

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Potier - Joynes Limited

Notes to the Financial Statements

For the Period 18 February 2024 to 28 February 2025

Notes to the Financial Statements

1. General Information

Potier - Joynes Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15503106 . The registered office is Greystones, Convent Lane, Woodchester, Stroud, GL5 5HR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Office Equipment

25% Reducing Balance

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current tax are recognised in other comprehensive income or directly in equity respectively.

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Potier - Joynes Limited

Notes to the Financial Statements (continued)

For the Period 18 February 2024 to 28 February 2025

2.6. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 1

4. Tangible Assets

	Office Equipment
	£
Cost
As at 18 February 2024	-
Additions	585

As at 28 February 2025	585

Depreciation
As at 18 February 2024	-
Provided during the period	146

As at 28 February 2025	146

Net Book Value
As at 28 February 2025	439

As at 18 February 2024	-

5. Debtors

	28 February 2025
	£
Due within one year
Other debtors	24,431

6. Creditors: Amounts Falling Due Within One Year

	28 February 2025
	£
Taxation and social security	13,221

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Potier - Joynes Limited

Notes to the Financial Statements (continued)

For the Period 18 February 2024 to 28 February 2025

7. Creditors: Amounts Falling Due After More Than One Year

	28 February 2025
	£
Trade creditors	1

8. Share Capital

	28 February 2025
Allotted, called up and fully paid	£
2 Ordinary Shares of £ 1.00 each	2
1 Ordinary A shares of £ 1.00 each	1
1 Ordinary B shares of £ 1.00 each	1

	4


Shares issued during the period:	£
2 Ordinary Shares of £ 1.00 each	2
1 Ordinary A shares of £ 1.00 each	1
1 Ordinary B shares of £ 1.00 each	1

	4

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 18 February 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 28 February 2025
	£	£	£	£	£
Mr Dries Potier	-	15,374	-	-	15,374

The above loan is unsecured, interest free and repayable on demand.

Dividends paid to directors

	28 February 2025
	£
Mr Dries Potier	37,700
Ms Emma Joynes	500

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Potier - Joynes Limited

Notes to the Financial Statements (continued)

For the Period 18 February 2024 to 28 February 2025

10. Dividends

	28 February 2025
	£
On equity shares:
Final dividend paid	38,200

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