Registration number: 15593149

Potter House Ltd

Contents

Abridged Balance Sheet	1 to 2
Notes to the Unaudited Abridged Financial Statements	3 to 4

Potter House Ltd

(Registration number: 15593149)
Abridged Balance Sheet as at 30 June 2025

	Note	2025 £
Fixed assets
Tangible assets	4	90,771
Current assets
Stocks		27,500
Debtors		19,333
Cash at bank and in hand		76,668
		123,501
Creditors: Amounts falling due within one year	5	(107,706)
Net current assets		15,795
Total assets less current liabilities		106,566
Creditors: Amounts falling due after more than one year	6	(12,119)
Provisions for liabilities		(15,280)
Net assets		79,167
Capital and reserves
Called up share capital		100
Profit and loss account		79,067
Total equity		79,167

For the financial period ending 30 June 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 of its accounts for the period in question in accordance with section 476; and
	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Potter House Ltd

(Registration number: 15593149)
Abridged Balance Sheet as at 30 June 2025

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the Board on 12 December 2025 and signed on its behalf by:
 

Mr E A Kirwan

Director

Mrs J L Kirwan

Director

Potter House Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 25 March 2024 to 30 June 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
46 Ormskirk Road
Upholland
United Kingdom
WN8 0AG

These financial statements were authorised for issue by the Board on 12 December 2025.

2	Accounting policies

Statement of compliance

These abridged financial statements were prepared in accordance with Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover represents the amounts, excluding value added tax, derived from the provision of goods and services to customers during the year.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures & fittings	25% reducing balance
Motor vehicles	25% reducing balance
Plant & machinery	25% straight line

Potter House Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 25 March 2024 to 30 June 2025

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 12.

4	Tangible assets

	Total £
Cost or valuation
Additions	121,028
At 30 June 2025	121,028
Depreciation
Charge for the period	30,257
At 30 June 2025	30,257
Carrying amount
At 30 June 2025	90,771

5	Creditors: amounts falling due within one year

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £6,900.

6	Creditors: amounts falling due after more than one year

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £12,119.