Pocha Bristol Ltd iXBRL

Pocha Bristol Ltd

Directors' Report and Unaudited Financial Statements

for the financial period ended 31 July 2025

Pocha Bristol Ltd

DIRECTORS AND OTHER INFORMATION


Directors	Mr Quan Cui (Appointed 13 March 2024)
	Mr Alexander Slatter (Appointed 13 March 2024)


Company Registration Number	15559978


Registered Office and Business Address	81 Whiteladies Road
	Bristol
	BS8 2NT
	United Kingdom


Accountants	ABW Acountants Limited
	Chartered Accountant
	Raw Space
	111 Gloucester Road
	Bishopston
	Bristol
	BS7 8AT

Pocha Bristol Ltd

DIRECTORS' REPORT

for the financial period ended 31 July 2025

The directors present their report and the unaudited financial statements for the financial period ended 31 July 2025.

Directors

The directors who served during the financial period are as follows:

Mr Quan Cui (Appointed 13 March 2024)

Mr Alexander Slatter (Appointed 13 March 2024)

There were no changes in shareholdings between 31 July 2025 and the date of signing the financial statements.

In accordance with the Constitution, the directors retire by rotation and, being eligible, offer themselves for re-election.

Political Contributions

The company did not make any disclosable political donations in the current financial period.

Statement of Directors' Responsibilities

The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:

select suitable accounting policies and apply them consistently;

make judgements and accounting estimates that are reasonable and prudent;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

Mr Quan Cui

Director

Mr Alexander Slatter

Director

21 November 2025

Pocha Bristol Ltd

CHARTERED ACCOUNTANT REPORT

to the Board of Directors on the Compilation of the unaudited financial statements of Pocha Bristol Ltd

for the financial period ended 31 July 2025

In accordance with our engagement letter and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled for your approval the financial statements of the company for the financial period ended 31 July 2025 as set out on pages to which comprise the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given to us.

As a member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at <www.icaew.com/membershandbook>.

This report is made solely to the Board of Directors of Pocha Bristol Ltd, as a body, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company’s Board of Directors that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and its Board of Directors, as a body, for our work or for this report.

You have acknowledged on the Balance Sheet for the period ended 31 July 2025 your duty to ensure that Pocha Bristol Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Pocha Bristol Ltd. You consider that Pocha Bristol Ltd is exempt from the statutory audit requirement for the financial period.

We have not been instructed to carry out an audit or a review of the financial statements of Pocha Bristol Ltd. For this reason, we have not verified the adequacy, 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 statutory financial statements.

ABW ACOUNTANTS LIMITED

Chartered Accountant

Raw Space

111 Gloucester Road

Bishopston

Bristol

BS7 8AT

21 November 2025

Pocha Bristol Ltd

PROFIT AND LOSS ACCOUNT

for the financial period ended 31 July 2025

Jul 25

Mar 24

Notes

Turnover		295,497	-

Cost of sales		(240,708)	-
		─────────	─────────
Gross profit		54,789	-

Administrative expenses		(127,977)	-
		─────────	─────────
Operating (loss)/profit		(73,188)	-

Exceptional items	4	4,300	-
		─────────	─────────
(Loss)/profit before interest		(68,888)	-

Interest payable and similar expenses		(241)	-
		─────────	─────────
(Loss)/profit before taxation		(69,129)	-

Tax on (loss)/profit		-	-
		─────────	─────────
(Loss)/profit for the financial period		(69,129)	-
		─────────	─────────
Total comprehensive income		(69,129)	-
		═════════	═════════

Pocha Bristol Ltd

Company Registration Number: 15559978

BALANCE SHEET

as at 31 July 2025

Jul 25

Mar 24

Notes

Fixed Assets

Tangible assets

22,691

─────────

Current Assets

Stocks

1,500

Debtors

37,771

Cash and cash equivalents

6,523

─────────

45,794

─────────

Creditors: amounts falling due within one year

(137,613)

─────────

Net Current Liabilities

(91,819)

─────────

Total Assets less Current Liabilities

(69,128)

═════════

Capital and Reserves

Called up share capital

Retained earnings

(69,129)

─────────

Equity attributable to owners of the company

(69,128)

═════════

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).

For the financial period ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial period and of its profit and loss for the financial period 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.

Approved by the Board and authorised for issue on 21 November 2025 and signed on its behalf by

Mr Quan Cui

Director

Mr Alexander Slatter

Director

Pocha Bristol Ltd

STATEMENT OF CHANGES IN EQUITY

as at 31 July 2025

	Retained	Total
	earnings

	£	£

At 13 March 2023	-	-
	─────────	─────────
Loss for the financial period	(69,129)	(69,129)
	─────────	─────────
At 31 July 2025	(69,129)	(69,129)
	═════════	═════════

Pocha Bristol Ltd

NOTES TO THE FINANCIAL STATEMENTS

for the financial period ended 31 July 2025

General Information

Pocha Bristol Ltd is a company limited by shares incorporated and registered in England. The registered number of the company is 15559978. The registered office of the company is 81 Whiteladies Road, Bristol, BS8 2NT, United Kingdom which is also the principal place of business of the company. licensed restaurant. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial period ended 31 July 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Tangible assets and depreciation

Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:

Long leasehold property

10% Straight line

Fixtures, fittings and equipment

25% & 33% Straight line

The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Stocks

Stocks are valued at the lower of cost and net realisable value. Stocks are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Employee benefits

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial period and is calculated using the tax rates and laws that have been enacted or substantially enacted at 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 where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Exceptional item

Exceptional items are those that the directors' view are required to be separately disclosed by virtue of their size or incidence to enable a full understanding of the company's financial performance.

Period of financial statements

The financial statements are for the 16 month 19 days period ended 31 July 2025.


4.	Exceptional items	Jul 25	Mar 24
		£	£

	Inter-company loan write off	4,300	-
		═════════	═════════

Employees

The average monthly number of employees, including directors, during the financial period was 8, (Mar 24 - 0).


6.	Tangible assets
		Long	Fixtures,	Total
		leasehold	fittings and
		property	equipment
		£	£	£
	Cost
	At 13 March 2024	-	-	-
	Additions	1,399	29,009	30,408
		─────────	─────────	─────────
	At 31 July 2025	1,399	29,009	30,408
		─────────	─────────	─────────
	Depreciation
	At 13 March 2024	-	-	-
	Charge for the financial period	157	7,560	7,717
		─────────	─────────	─────────
	At 31 July 2025	157	7,560	7,717
		─────────	─────────	─────────
	Net book value
	At 31 July 2025	1,242	21,449	22,691
		═════════	═════════	═════════

Stocks

Jul 25

Mar 24

Finished goods and goods for resale

1,500

═════════

The replacement cost of stock did not differ significantly from the figures shown.


8.	Debtors	Jul 25	Mar 24
		£	£

	Trade debtors	1,726	-
	Prepayments and accrued income	36,045	-
		─────────	─────────
		37,771	-
		═════════	═════════


9.	Creditors	Jul 25	Mar 24
	Amounts falling due within one year	£	£

	Trade creditors	15,626	-
	Taxation (Note 10)	32,671	-
	Other creditors	81,706	-
	Accruals	7,610	-
		─────────	─────────
		137,613	-
		═════════	═════════


10.	Taxation	Jul 25	Mar 24
		£	£

	Creditors:
	VAT	17,553	-
	PAYE / NI	15,118	-
		─────────	─────────
		32,671	-
		═════════	═════════

11.

Capital commitments

The company had no material capital commitments at the financial period-ended 31 July 2025.

12.

Post-Balance Sheet Events

There have been no significant events affecting the company since the financial period-end.