IRIS Accounts Production v25.4.12.37 05485891 director 1.8.24 31.7.25 31.7.25 false true false false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 05485891 2024-07-31 05485891 2025-07-31 05485891 2024-08-01 2025-07-31 05485891 2023-07-31 05485891 2023-08-01 2024-07-31 05485891 2024-07-31 05485891 ns15:EnglandWales 2024-08-01 2025-07-31 05485891 ns14:PoundSterling 2024-08-01 2025-07-31 05485891 ns10:Director1 2024-08-01 2025-07-31 05485891 ns10:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 05485891 ns10:SmallEntities 2024-08-01 2025-07-31 05485891 ns10:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 05485891 ns10:SmallCompaniesRegimeForDirectorsReport 2024-08-01 2025-07-31 05485891 ns10:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 05485891 ns10:FullAccounts 2024-08-01 2025-07-31 05485891 1 2024-08-01 2025-07-31 05485891 ns10:OrdinaryShareClass1 2024-08-01 2025-07-31 05485891 ns10:CompanySecretary1 2024-08-01 2025-07-31 05485891 ns10:RegisteredOffice 2024-08-01 2025-07-31 05485891 ns5:CurrentFinancialInstruments 2025-07-31 05485891 ns5:CurrentFinancialInstruments 2024-07-31 05485891 ns5:Non-currentFinancialInstruments 2025-07-31 05485891 ns5:Non-currentFinancialInstruments 2024-07-31 05485891 ns5:ShareCapital 2025-07-31 05485891 ns5:ShareCapital 2024-07-31 05485891 ns5:RetainedEarningsAccumulatedLosses 2025-07-31 05485891 ns5:RetainedEarningsAccumulatedLosses 2024-07-31 05485891 ns5:NetGoodwill 2024-08-01 2025-07-31 05485891 ns5:ShortLeaseholdAssets ns5:LandBuildings 2024-08-01 2025-07-31 05485891 ns5:PlantMachinery 2024-08-01 2025-07-31 05485891 ns5:ComputerEquipment 2024-08-01 2025-07-31 05485891 ns5:NetGoodwill 2024-07-31 05485891 ns5:NetGoodwill 2025-07-31 05485891 ns5:NetGoodwill 2024-07-31 05485891 ns5:ShortLeaseholdAssets ns5:LandBuildings 2024-07-31 05485891 ns5:PlantMachinery 2024-07-31 05485891 ns5:ComputerEquipment 2024-07-31 05485891 ns5:ShortLeaseholdAssets ns5:LandBuildings 2025-07-31 05485891 ns5:PlantMachinery 2025-07-31 05485891 ns5:ComputerEquipment 2025-07-31 05485891 ns5:ShortLeaseholdAssets ns5:LandBuildings 2024-07-31 05485891 ns5:PlantMachinery 2024-07-31 05485891 ns5:ComputerEquipment 2024-07-31 05485891 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-07-31 05485891 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-07-31 05485891 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2025-07-31 05485891 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2024-07-31 05485891 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2025-07-31 05485891 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2024-07-31 05485891 ns10:OrdinaryShareClass1 2025-07-31

REGISTERED NUMBER: 05485891 (England and Wales)

POTTERY STREET LIMITED

Unaudited Financial Statements for the Year Ended 31 July 2025

| POTTERY STREET LIMITED (REGISTERED NUMBER: 05485891) |

Contents of the Financial Statements

for the year ended 31 July 2025

| Page |

| Company Information | 1 |

| Balance Sheet | 2 |  | to |  | 3

| Notes to the Financial Statements | 4 |  | to |  | 7

| POTTERY STREET LIMITED |

Company Information

for the year ended 31 July 2025

| Director: | S F Douglas

| Secretary: | D M Dowzell

| Registered office: | C/O Cooper Parry

| Sky View, Argosy Road

| East Midlands Airport, Castle Donington

| Derby

| Derbyshire

| DE74 2SA

| Registered number: | 05485891 (England and Wales)

| Accountants: | Cooper Parry Advisory Limited

| CUBO Birmingham

| 4th Floor

| Two Chamberlain Square

| Birmingham

| West Midlands

| B3 3AX

| POTTERY STREET LIMITED (REGISTERED NUMBER: 05485891) |

Balance Sheet

31 July 2025

2025 | 2024 |

as restated |

| Notes | £ | £ | £ | £

Fixed assets

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 4,694 |  | 7,039 |  |

4,694 |  | 7,039 |  |

Current assets

Stocks | 12,538 |  | 12,538 |  |

Debtors | 6 | 43,893 |  | 68,831 |  |

Cash in hand | 4,383 |  | 6,486 |  |

60,814 |  | 87,855 |  |

Creditors

Amounts falling due within one year | 7 | 85,714 |  | 110,293 |  |

Net current liabilities | (24,900 | ) | (22,438 | ) |

Total assets less current liabilities | (20,206 | ) | (15,399 | ) |

Creditors

Amounts falling due after more than one year | 8 | 10,369 |  | 25,986 |  |

Net liabilities | (30,575 | ) | (41,385 | ) |

Capital and reserves

Called up share capital | 10 | 1 |  | 1 |  |

Retained earnings | (30,576 | ) | (41,386 | ) |

Shareholders' funds | (30,575 | ) | (41,385 | ) |

| POTTERY STREET LIMITED (REGISTERED NUMBER: 05485891) |

Balance Sheet - continued

31 July 2025

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

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

The director acknowledges his 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 April 2026 and were signed by:

S F Douglas - Director

| POTTERY STREET LIMITED (REGISTERED NUMBER: 05485891) |

Notes to the Financial Statements

for the year ended 31 July 2025

1. | Statutory information

| Pottery Street 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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 directors have a reasonable expectation that the company 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 annual financial statements.

| Turnover

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

| Franchise fees

| Franchise fees, being the amounts paid in connection with the acquisition of a business in 2006, is being written off evenly over the terms of the franchise agreement.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Short leasehold | - | 10% on cost

| Restaurant equipment | - | 33% on reducing balance

| Computer equipment | - | 33% on reducing balance

| Stocks

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

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

| POTTERY STREET LIMITED (REGISTERED NUMBER: 05485891) |

Notes to the Financial Statements - continued

for the year ended 31 July 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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 26 (2024 - 26 ) .

4. | Intangible fixed assets

Franchise |

fees |

| £

| Cost

| At 1 August 2024

| and 31 July 2025 | 7,253 |  |

| Amortisation

| At 1 August 2024

| and 31 July 2025 | 7,253 |  |

| Net book value

| At 31 July 2025 | - |  |

| At 31 July 2024 | - |  |

| POTTERY STREET LIMITED (REGISTERED NUMBER: 05485891) |

Notes to the Financial Statements - continued

for the year ended 31 July 2025

5. | Tangible fixed assets

Short | Restaurant | Computer |

leasehold | equipment | equipment | Totals |

| £ | £ | £ | £

| Cost

| At 1 August 2024

| and 31 July 2025 | 11,544 |  | 309,774 |  | 1,458 |  | 322,776 |  |

| Depreciation

| At 1 August 2024 | 11,544 |  | 303,383 |  | 810 |  | 315,737 |  |

| Charge for year | - |  | 2,129 |  | 216 |  | 2,345 |  |

| At 31 July 2025 | 11,544 |  | 305,512 |  | 1,026 |  | 318,082 |  |

| Net book value

| At 31 July 2025 | - |  | 4,262 |  | 432 |  | 4,694 |  |

| At 31 July 2024 | - |  | 6,391 |  | 648 |  | 7,039 |  |

6. | Debtors: amounts falling due within one year |

2025 | 2024 |

as restated |

| £ | £

| Trade debtors | 836 |  | 2,163 |  |

| Other debtors | 1,237 |  | 12,787 |  |

| Directors' current accounts | - |  | 3,322 |  |

| S455 corporation tax debtor | 8,959 |  | 8,959 |  |

| Corporation tax debtor | 7,953 |  | 12,338 |  |

| Deferred tax asset | 24,908 |  | 29,262 |  |

43,893 |  | 68,831 |  |

7. | Creditors: amounts falling due within one year |

2025 | 2024 |

as restated |

| £ | £

| Bank loans and overdrafts | 18,130 |  | 30,427 |  |

| Trade creditors | 44,708 |  | 46,551 |  |

| Social security and other taxes | 280 |  | 5,849 |  |

| VAT | 4,047 |  | 3,782 |  |

| Other creditors | 5,303 |  | 12,819 |  |

| Directors' current accounts | 8,746 |  | - |  |

| Accrued expenses | 4,500 |  | 10,865 |  |

85,714 |  | 110,293 |  |

| POTTERY STREET LIMITED (REGISTERED NUMBER: 05485891) |

Notes to the Financial Statements - continued

for the year ended 31 July 2025

8. | Creditors: amounts falling due after more than one year |

2025 | 2024 |

as restated |

| £ | £

| Bank loans - 1-2 years | 10,369 |  | 16,667 |  |

| Bank loans - 2-5 years | - |  | 9,319 |  |

10,369 |  | 25,986 |  |

9. | Secured debts

| NatWest Bank have a fixed and floating charge over all the assets of the undertaking which was created on 2 June 2006.

10. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

value: | as restated |

| £ | £

| 1 | Ordinary | £1 | 1 |  | 1 |  |

11. | Ultimate controlling party

| The ultimate controlling party is S F Douglas.