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Registered number: 06776948
Physical Gold Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 May 2025
Joshua Leigh & Co Ltd
Chartered Accountants
159 High Street
Barnet
Hertfordshire
EN5 5SU
Physical Gold Limited
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—4

Page 1
Physical Gold Limited
Abridged Balance Sheet
As At 31 May 2025
Abridged Balance Sheet
Registered number: 06776948

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 15,307 |  | 13,694
Tangible Assets | 5 |  | 12,662 |  | 439
|  |  | 27,969 |  | 14,133
CURRENT ASSETS
Debtors |  | 23,565 |  | 35,413 |
Cash at bank and in hand |  | 174,247 |  | 99,263 |
|  | 197,812 |  | 134,676 |
Creditors: Amounts Falling Due Within One Year |  | (181,421 ) |  | (143,584 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 16,391 |  | (8,908 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 44,360 |  | 5,225
NET ASSETS |  |  | 44,360 |  | 5,225
CAPITAL AND RESERVES
Called up share capital |  |  | 2 |  | 2
Profit and Loss Account |  |  | 44,358 |  | 5,223
SHAREHOLDERS' FUNDS |  |  | 44,360 |  | 5,225

Page 1
Page 2
Physical Gold Limited
Abridged 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 May 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr D Fisher Director
20 January 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Physical Gold Limited
Notes to the Abridged Financial Statements
For The Year Ended 31 May 2025
Notes to the Abridged Financial Statements
1. General Information
Physical Gold Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06776948 . The registered office is 63/66 Hatton Garden, London, EC1N 8LE.
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.
2.3. Research and Development
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Development costs are being amortised evenly over their estimated useful life of ten years.
2.4. 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:

Fixtures & Fittings | 25% on cost
Computer Equipment | 25% on cost

2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Intangible Assets

| Total
--- | ---
| £
Cost
As at 1 June 2024 | 53,533
Additions | 7,624
As at 31 May 2025 | 61,157
Amortisation
As at 1 June 2024 | 39,839
Provided during the period | 6,011
As at 31 May 2025 | 45,850

...CONTINUED
Page 3
Page 4
Physical Gold Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 May 2025

Net Book Value
As at 31 May 2025 | 15,307
As at 1 June 2024 | 13,694

5. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 June 2024 | 2,529
Additions | 13,787
As at 31 May 2025 | 16,316
Depreciation
As at 1 June 2024 | 2,090
Provided during the period | 1,564
As at 31 May 2025 | 3,654
Net Book Value
As at 31 May 2025 | 12,662
As at 1 June 2024 | 439

Page 4