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REGISTERED NUMBER: 09479841 (England and Wales)















Archeus/Post-Modern Limited

Unaudited Financial Statements

for the Year Ended 31 March 2025






Archeus/Post-Modern Limited (Registered number: 09479841)

Contents of the Financial Statements
for the year ended 31 March 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Archeus/Post-Modern Limited

Company Information
for the year ended 31 March 2025







Directors: R L Brake
A J Brake
B Balfour-Oatts





Secretary: A J Brake





Registered office: 3rd Floor
86 - 90 Paul Street
London
EC2A 4NE





Registered number: 09479841 (England and Wales)





Accountants: Cooper Parry Advisory Limited
Broadwalk House, 5th Floor
5 Appold Street
Broadgate
London
EC2A 2AG

Archeus/Post-Modern Limited (Registered number: 09479841)

Balance Sheet
31 March 2025

2025 2024
Notes £ £ £ £
Fixed assets
Tangible assets 4 6,423 7,810

Current assets
Stocks 1,688,981 1,779,180
Debtors 5 297,719 2,266,400
Cash at bank 131,277 200,314
2,117,977 4,245,894
Creditors
Amounts falling due within one year 6 1,552,885 3,307,922
Net current assets 565,092 937,972
Total assets less current liabilities 571,515 945,782

Creditors
Amounts falling due after more than one
year

7

(13,784

)

(18,388

)

Provisions for liabilities (1,600 ) (2,000 )
Net assets 556,131 925,394

Capital and reserves
Called up share capital 8 100 100
Retained earnings 9 556,031 925,294
Shareholders' funds 556,131 925,394

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year 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.

Archeus/Post-Modern Limited (Registered number: 09479841)

Balance Sheet - continued
31 March 2025


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 December 2025 and were signed on its behalf by:





A J Brake - Director


Archeus/Post-Modern Limited (Registered number: 09479841)

Notes to the Financial Statements
for the year ended 31 March 2025


1. Statutory information

Archeus/Post-Modern Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. Accounting policies

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Going concern
The financial statements have been prepared on a going concern basis. The Directors have reviewed and considered relevant information, including the annual budget and future cash flows in making their assessment.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on cost
Computer equipment - 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts which are an integral part of the company's cash management.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Archeus/Post-Modern Limited (Registered number: 09479841)

Notes to the Financial Statements - continued
for the year ended 31 March 2025


2. Accounting policies - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Foreign currencies
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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. Employees and directors

The average number of employees during the year was 4 (2024 - 4 ) .

4. Tangible fixed assets
Fixtures
and Computer
fittings equipment Totals
£ £ £
Cost
At 1 April 2024 7,486 17,364 24,850
Additions - 2,745 2,745
At 31 March 2025 7,486 20,109 27,595
Depreciation
At 1 April 2024 7,486 9,554 17,040
Charge for year - 4,132 4,132
At 31 March 2025 7,486 13,686 21,172
Net book value
At 31 March 2025 - 6,423 6,423
At 31 March 2024 - 7,810 7,810

5. Debtors: amounts falling due within one year
2025 2024
£ £
Trade debtors 150,339 1,289,252
Other debtors 147,380 977,148
297,719 2,266,400

Archeus/Post-Modern Limited (Registered number: 09479841)

Notes to the Financial Statements - continued
for the year ended 31 March 2025


6. Creditors: amounts falling due within one year
2025 2024
£ £
Bank loans and overdrafts 10,000 10,000
Trade creditors 97,603 1,464,772
Amounts owed to participating interests 1,332,253 1,309,064
Taxation and social security 1,340 659
Other creditors 111,689 523,427
1,552,885 3,307,922

7. Creditors: amounts falling due after more than one year
2025 2024
£ £
Bank loans 13,784 18,388

8. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £ £
100 Ordinary £1 100 100

9. Reserves
Retained
earnings
£

At 1 April 2024 925,294
Deficit for the year (244,263 )
Dividends (125,000 )
At 31 March 2025 556,031

10. Directors transactions

As at the end of the year, the company owed the Directors £49,217 (2024: £76,072). No interest was charged on this balance. The loan is unsecured and repayable upon demand.