Pometry Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 13384831

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		4,913		1,925
Tangible Assets	5		9,209		-

			14,122		1,925
CURRENT ASSETS
Debtors	6	287,985		140,824
Cash at bank and in hand		940,747		157,491

		1,228,732		298,315
Creditors: Amounts Falling Due Within One Year	7	(623,520 )		(32,916 )

NET CURRENT ASSETS (LIABILITIES)			605,212		265,399

TOTAL ASSETS LESS CURRENT LIABILITIES			619,334		267,324

NET ASSETS			619,334		267,324

CAPITAL AND RESERVES
Called up share capital	8		17		14
Share premium account			2,942,198		2,149,986
Profit and Loss Account			(2,322,881 )		(1,882,676 )

SHAREHOLDERS' FUNDS			619,334		267,324

Page 1

Page 2

Pometry Ltd

Balance Sheet (continued)

As At 31 May 2025

For the year ending 31 May 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 Alhamza Alnaimi

Director

21/10/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Pometry Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13384831 . The registered office is 9 Appold St, 9 Appold Street, London, EC2A 2AP.

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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets is website It is amortised to profit and loss account over its estimated economic life of 3 years.

2.4. Research and Development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to profit and loss on a straight line basis over their expected useful economic lives, which range from 3 to 8 years.

If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.

2.5. 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:

Computer Equipment

50% Straightline

2.6. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2024: 7)

Page 3

Page 4

Pometry Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

4. Intangible Assets

	Other	Development Costs	Total
	£	£	£
Cost
As at 1 June 2024	22,876	-	22,876
Additions	-	5,360	5,360

As at 31 May 2025	22,876	5,360	28,236

Amortisation
As at 1 June 2024	20,951	-	20,951
Provided during the period	1,925	447	2,372

As at 31 May 2025	22,876	447	23,323

Net Book Value
As at 31 May 2025	-	4,913	4,913

As at 1 June 2024	1,925	-	1,925

5. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 June 2024	19,040
Additions	11,009

As at 31 May 2025	30,049

Depreciation
As at 1 June 2024	19,040
Provided during the period	1,800

As at 31 May 2025	20,840

Net Book Value
As at 31 May 2025	9,209

As at 1 June 2024	-

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	270,000	132,000
Prepayments and accrued income	909	904
Other debtors	17,076	-
Other taxes and social security	-	7,920

	287,985	140,824

Page 4

Page 5

Pometry Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	33,084	15,642
Other taxes and social security	350	-
VAT	3,710	287
Net wages	171	93
Other creditors	5	9,600
Accruals and deferred income	586,200	-
Directors' loan accounts	-	7,294

	623,520	32,916

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	17	14

Page 5