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# Charity Registration Number Charity Registration Number : 1102745
# Company Registration Number : 04652173
## THE POTTING SHED NORTH EAST LIMITED
A COMPANY LIMITED BY GUARANTEE
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 JANUARY 2026

#### THE POTTING SHED NORTH EAST LIMITED LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 JANUARY 2026
Trustees | John Littlefair Elizabeth Littlefair
Charity Number | 1102745
Company Number | 04652173
Registered Office | Home Hill Hart Village Hartlepool TS273AX
Secretary | Thomas Atkinson
Independent Examiner | Wm Fortune ad Son

#### THE POTTING SHED NORTH EAST LIMITED CONTENTS FOR THE YEAR ENDED 31 JANUARY 2026
Trustees' Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements

#### THE POTTING SHED NORTH EAST LIMITED TRUSTEES' REPORT FOR THE YEAR ENDED 31 JANUARY 2026
The trustees present their annual report and financial statements for the year ended 31 January 2026.
Trustee's report and financial statements The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 January 2026. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
Trustees The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were: John Littlefair (Appointed On: 30/01/2003) Elizabeth Littlefair (Appointed On: 30/01/2003)
Trustee's responsibilities statement The trustees, who are also the directors of Charity For The Potting Shed North East Limited for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year. In preparing these financial statements, the trustees are required to: select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charities SORP; make judgements and estimates that are reasonable and prudent; state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity 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 charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report was approved by the trustees and signed on its behalf by: ------------------------------------------------------------------------ John Littlefair,Elizabeth Littlefair Director Date : 13 March 2026

#### THE POTTING SHED NORTH EAST LIMITED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JANUARY 2026
Recommended categories by activity | Notes | Unrestricted funds £ | Total Funds 2026 £ | Total Funds 2025 £
--- | --- | --- | --- | ---
Reconciliation of funds: |  |  |  |
Total funds brought forward |  | 1,217.00 | 1,217.00 | 1,217.00
Total funds carried forward |  | 1,217.00 | 1,217.00 | 1,217.00

#### THE POTTING SHED NORTH EAST LIMITED BALANCE SHEET FOR THE YEAR ENDED 31 JANUARY 2026
Recommended categories by activity | Notes | Total Funds 2026 £ | Total Funds 2025 £
--- | --- | --- | ---
Fixed assets |  |  |
Tangible assets | 2 | 807.00 | 807.00
Total fixed assets |  | 807.00 | 807.00
Current assets |  |  |
Cash at bank and in hand | 3 | 530.00 | 530.00
Total current assets |  | 530.00 | 530.00
Creditors: amounts falling due within one year | 4 | 120.00 | 120.00
Net current assets/(liabilities) |  | 410.00 | 410.00
Total net assets |  | 1,217.00 | 1,217.00
Funds of the Charity |  |  |
Unrestricted funds | 5 | 1,217.00 | 1,217.00
Restricted funds | 5 | - | -
Endowment funds | 5 | - | -
Total funds |  | 1,217.00 | 1,217.00
For the year ended 31 January 2026 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 year in question in accordance with section 476.
The trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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 financial statements were approved by the trustees on 13 March 2026 and signed on its behalf by: John Littlefair,Elizabeth Littlefair Director Date : 13 March 2026

#### THE POTTING SHED NORTH EAST LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
## 1. Accounting Policies
The principal accounting policies adopted by the Charity, which is a public benefit entity, in the preparation of the accounts are as follows.
### 1.1 Basis of preparation These accounts have been prepared under the historical cost convention, as modified by the inclusion of charitable properties and fixed asset investments and investment properties at valuation. These accounts have been prepared in accordance with “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011. These accounts are presented in pounds sterling and rounded to the nearest pound.
### 1.2 Going concern The Trustees have prepared financial projections, taking into consideration the current economic conditions and have, at the time of approving these accounts, a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the accounts.
## 2. Tangible Fixed Assets
| Fixtures & Fittings
--- | ---
| £
2.1 Cost or valuation
At 01 February 2025 | 7,470.00
Additions | -
Disposals | -
Revaluations | -
Transfers | -
At 31 January 2026 | 7,470.00
2.2 Depreciation and impairments
At 01 February 2025 | 6,663.00
Charge for the year | -
Disposals | -
Revaluations | -
Transfers | -
At 31 January 2026 | 6,663.00
2.3 Net book value
At 01 February 2025 | 807.00
At 31 January 2026 | 807.00
## 3. Cash at bank and in hand
Analysis | Total funds 2026 |  | Total funds 2025
--- | --- | --- | ---
| £ |  | £
Cash at bank and in hand | 530.00 |  | 530.00
Total | 530.00 |  | 530.00
## 4. Creditors: Amounts falling due within one year
Analysis of Creditors | Total funds 2026 |  | Total funds 2025
--- | --- | --- | ---
| £ |  | £
Other creditors | 120.00 |  | 120.00
Total | 120.00 |  | 120.00
## 5. Charity funds
### 5.1 Details of material funds held and movements during the CURRENT reporting period
Fund names | Fund balances brought forward | Income | Expenditure | Transfers | Gains and losses | Fund balances carried forward
--- | --- | --- | --- | --- | --- | ---
£ | £ | £ | £ | £ | £
Unrestricted funds
| 1,217.00 | - | - | - | - | 1,217.00
### 5.2 Details of material funds held and movements during the PREVIOUS reporting period
Fund names | Fund balances brought forward | Income | Expenditure | Transfers | Gains and losses | Fund balances carried forward
--- | --- | --- | --- | --- | --- | ---
£ | £ | £ | £ | £ | £
Unrestricted funds
| 1,217.00 | - | - | - | - | 1,217.00
## 6. Average Number of Employees
| This year £ | Last year £
| 0 | 0
Total | 0 | 0
Average number of employees during this year : 0 and last year : 0