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Registered number: 00609193 POUND INTERNATIONAL LTD FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
POUND INTERNATIONAL LTD COMPANY INFORMATION
DIRECTORS | D. V. Racklin
| T. R. Racklin
| N. D. Racklin Asher
COMPANY SECRETARY | J. W. Racklin
REGISTERED NUMBER | 00609193
REGISTERED OFFICE | 1st Floor Sackville House
| 143-149 Fenchurch Street
| London
| EC3M 6BN
INDEPENDENT AUDITORS | Wilder Coe Ltd
| Chartered Accountants & Statutory Auditors
| 1st Floor, Sackville House
| 143-149 Fenchurch Street
| London
| EC3M 6BL
POUND INTERNATIONAL LTD CONTENTS
| Page
Balance Sheet | 1 - 2
Notes to the Financial Statements | 3 - 9
POUND INTERNATIONAL LTD REGISTERED NUMBER: 00609193 BALANCE SHEET AS AT 31 JULY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 2,459 |  | 3,154
Tangible assets | 5 |  | 10,762 |  | 12,809
|  |  | 13,221 |  | 15,963
Current assets |  |  |  |  |
Stocks | 6 | 954,185 |  | 738,612 |
Debtors: amounts falling due within one year | 7 | 879,444 |  | 292,052 |
Cash at bank and in hand |  | 222,937 |  | 209,376 |
|  | 2,056,566 |  | 1,240,040 |
Creditors: amounts falling due within one year | 8 | (1,547,047) |  | (1,059,800) |
Net current assets |  |  | 509,519 |  | 180,240
Total assets less current liabilities |  |  | 522,740 |  | 196,203
Provisions for liabilities |  |  |  |  |
Deferred tax | 9 | (2,691) |  | (2,962) |
|  |  | (2,691) |  | (2,962)
Net assets |  |  | 520,049 |  | 193,241
Capital and reserves |  |  |  |  |
Allotted, called up and fully paid share capital |  |  | 108,900 |  | 108,900
Profit and loss account |  |  | 411,149 |  | 84,341
Equity shareholders' funds |  |  | 520,049 |  | 193,241
Page 1
POUND INTERNATIONAL LTD REGISTERED NUMBER: 00609193 BALANCE SHEET (CONTINUED) AS AT 31 JULY 2025 The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 24 October 2025.
D. V. Racklin
Director
The notes on pages 3 to 9 form part of these financial statements. Page 2
POUND INTERNATIONAL LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1. | GENERAL INFORMATION
Pound International Ltd (Company number: 00609193), having its registered office at 1st Floor Sackville House, 143-149 Fenchurch Street, London, EC3M 6BN, is a private limited company incorporated in England and Wales. The Company's principal place of business is Castle Keep, High Street, Deddington, Oxfordshire, OX15 0SJ. 2.ACCOUNTING POLICIES
| 2.1 | BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | STATEMENT OF CASH FLOWS
The Company has taken advantage of the exemption in Financial Reporting Standard 102, Section 1A.7 from the requirement to provide a Statement of Cash Flows on the grounds that it is a small company.
| 2.3 | TURNOVER
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Sale of goods Turnover from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.4 | INTANGIBLE ASSETS
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. The estimated useful lives range as follows:
|  |  |  | Technical transfer | - | 5 | years
Page 3
POUND INTERNATIONAL LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.5 | TANGIBLE FIXED ASSETS
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. The Company adds to the carrying amount of an item of fixed assets the cost of replacing part of such an item when that cost is incurred, if the replacement part is expected to provide incremental future benefits to the Company. The carrying amount of the replaced part is derecognised. Repairs and maintenance are charged to the Statement of Income and Retained Earnings during the period in which they are incurred. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, . Depreciation is provided on the following basis:
|  |  |  | Land and buildings | - | Evenly over life of lease
|  |  |  | Plant, equipment and fittings | - | 25% reducing balance
|  |  |  | Computer equipment | - | 33% straight-line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Income and Retained Earnings.
| 2.6 | OPERATING LEASES: THE COMPANY AS LESSEE
Rentals paid under operating leases are charged to the Statement of Income and Retained Earnings on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.7 | FINANCE COSTS
Finance costs are charged to the Statement of Income and Retained Earnings over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. Page 4
POUND INTERNATIONAL LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.8 | IMPAIRMENT OF FIXED ASSETS AND GOODWILL
Assets that are subject to depreciation or amortisation are assessed at each Balance Sheet date to determine whether there is any indication that the assets are impaired. Where there is any indication that an asset may be impaired, the carrying value of the asset (or cash-generating unit to which the asset has been allocated) is tested for impairment. An impairment loss is recognised for the amount by which the asset's carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset's (or CGU's) fair value less costs to sell and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows (CGUs). Non-financial assets that have been previously impaired are reviewed at each Balance Sheet date to assess whether there is any indication that the impairment losses recognised in prior periods may no longer exist or may have decreased.
| 2.9 | STOCKS
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each Balance Sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the Statement of Income and Retained Earnings.
| 2.10 | DEBTORS
Short-term debtors are measured at transaction price, less any impairment.
| 2.11 | CASH AND CASH EQUIVALENTS
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.12 | CREDITORS
Short-term creditors are measured at the transaction price.
| 2.13 | FOREIGN CURRENCY TRANSLATION
Functional and presentation currency The Company's functional and presentational currency is British Pound Sterling (GBP). Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Page 5
POUND INTERNATIONAL LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.14 | PENSIONS
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in the Statement of Income and Retained Earnings when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.15 | INTEREST INCOME
Interest income is recognised in the Statement of Income and Retained Earnings using the effective interest method.
| 2.16 | CURRENT AND DEFERRED TAXATION
The tax expense for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings. The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
3. | EMPLOYEES
| The average monthly number of employees, including directors, during the year was 5 (2024 - 6).
Page 6
POUND INTERNATIONAL LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
4. | INTANGIBLE ASSETS
|  | Technical transfer
|  | £
| Cost |
| At 1 August 2024 and 31 July 2025 | 3,474
| Amortisation |
| At 1 August 2024 | 320
| Charge for the year | 695
| At 31 July 2025 | 1,015
| Net book value |
| At 31 July 2025 | 2,459
| At 31 July 2024 | 3,154
5. | TANGIBLE FIXED ASSETS
|  | Land and buildings | Plant, equipment and fittings | Computer equipment | Total
|  | £ | £ | £ | £
| COST |  |  |  |
| At 1 August 2024 | 14,125 | 27,108 | 8,063 | 49,296
| Additions | - | - | 1,782 | 1,782
| At 31 July 2025 | 14,125 | 27,108 | 9,845 | 51,078
| Depreciation |  |  |  |
| At 1 August 2024 | 14,125 | 14,340 | 8,022 | 36,487
| Charge for the year | - | 3,191 | 638 | 3,829
| At 31 July 2025 | 14,125 | 17,531 | 8,660 | 40,316
| Net book value |  |  |  |
| At 31 July 2025 | - | 9,577 | 1,185 | 10,762
| At 31 July 2024 | - | 12,768 | 41 | 12,809
Page 7
POUND INTERNATIONAL LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
6. | STOCKS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Raw materials | 239,557 | 557,012
| Finished goods | 714,628 | 181,600
|  | 954,185 | 738,612
7. | DEBTORS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due within one year |  |
| Trade debtors | 230,685 | 240,435
| Amounts owed by group undertakings | 546,738 | -
| Other debtors | 86,035 | 33,113
| Prepayments and accrued income | 15,986 | 18,504
|  | 879,444 | 292,052
8. | CREDITORS: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 291,997 | 13,453
| Other creditors | 1,032,189 | 873,821
| Accruals and deferred income | 195,368 | 64,037
| Corporation tax | 19,804 | -
| Other taxation and social security | 7,689 | 8,939
| Amounts owed to group undertakings | - | 99,550
|  | 1,547,047 | 1,059,800
Page 8
POUND INTERNATIONAL LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
9. | DEFERRED TAXATION
|  | 2025 | 2024
|  | £ | £
| At beginning of year | (2,962) | (1,397)
| Credited/(charged) to profit or loss | 271 | (1,565)
| At end of year | (2,691) | (2,962)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (2,691) | (2,962)
10. | RELATED PARTY TRANSACTIONS
| Included within debtors are amounts owing to companies under common control of £546,738 (2024: £Nil). Included within trade creditors are amounts owing to companies under common control of £Nil (2024: £99,550). Included within other creditors are amounts due to key management personnel of the Company of £1,031,648 (2024: £873,673).
11. | AUDITORS' INFORMATION
The auditors' report on the financial statements for the year ended 31 July 2025 was unqualified. The audit report was signed on 3 November 2025 by Caryl King BSc ACA (Senior Statutory Auditor) on behalf of Wilder Coe Ltd.
Page 9