Pocock and Shaw Newmarket Limited

Registered number

04394023

Unaudited Filleted Accounts

31 March 2025

Pocock and Shaw Newmarket Limited
Registered number:		04394023
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		159,193			165,592
Investments	4		200,000			-
			359,193			165,592

Current assets
Debtors	5	17,696			13,864
Cash at bank and in hand		23,849			14,079
		41,545			27,943

Creditors: amounts falling due within one year	6	(230,118)			(93,417)

Net current liabilities			(188,573)			(65,474)

Total assets less current liabilities			170,620			100,118

Creditors: amounts falling due after more than one year	7		(168,865)			(98,642)



Net assets			1,755			1,476

Capital and reserves
Called up share capital			100			100
Profit and loss account			1,655			1,376

Shareholders' funds			1,755			1,476

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.


PB Saunders
Director
Approved by the board on 18 December 2025

Pocock and Shaw Newmarket Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Fixtures, fittings and equipment	at 15%, 25% and 33.3% on reducing balance or cost

	Investments
	Investments in associates are measured at cost less any accumulated impairment losses. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.

	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. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

	Loans and borrowings
	Loans and borrowings are intially recognised at the transaction price adjusted for transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.


2	Employees				2025		2024
Number						Number

	Average number of persons employed by the company				4		4


3	Tangible fixed assets
			Land and buildings		Fixtures, fittings & equipment		Total
£				£		£
	Cost
	At 1 April 2024		256,694		13,366		270,060
	At 31 March 2025		256,694		13,366		270,060

	Depreciation
	At 1 April 2024		97,544		6,924		104,468
	Charge for the year		5,133		1,266		6,399
	At 31 March 2025		102,677		8,190		110,867

	Net book value
	At 31 March 2025		154,017		5,176		159,193
	At 31 March 2024		159,150		6,442		165,592


4	Investments
Other
investments
£
	Cost
	Additions						200,000

	At 31 March 2025						200,000



5	Debtors				2025		2024
£						£
	Trade debtors				10,705		6,102
	Other debtors				6,991		7,762
					17,696		13,864


6	Creditors: amounts falling due within one year				2025		2024
£						£
	Bank loans and overdrafts				19,815		18,774
	Trade creditors				8,532		7,617
	Taxation and social security costs				13,032		10,881
	Other creditors				188,739		56,145
					230,118		93,417

	Included in other creditors is an amount of £50,000 owed to the director. The loan is interest free and repayable on demand.


7	Creditors: amounts falling due after one year				2025		2024
£						£
	Bank loans				78,865		98,642
	Other creditors				90,000		-
					168,865		98,642


8	Loans				2025		2024
£						£
	Creditors include:
	Instalments falling due for payment after more than five years				21,385		41,475


	Secured bank loans				88,930		99,866

	PB Saunders has provided a personal guarantee for £30,000 in respect of the bank loan facility. The bank loan is secured on the freehold property.


9	Other information

	Pocock and Shaw Newmarket Limited is a private company limited by shares and incorporated in England. Its registered office is:
	2 Wellington Street
	Newmarket
	Suffolk
	CB8 0HT