Caseware UK (AP4) 2024.0.164 2024.0.164 2025-07-31 2025-07-31 false 2024-08-01 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.a gift and cards retailer.35 36 false true 5191455 2024-08-01 2025-07-31 5191455 2023-08-01 2024-07-31 5191455 2025-07-31 5191455 2024-07-31 5191455 2023-08-01 5191455 c:Director1 2024-08-01 2025-07-31 5191455 d:Buildings 2025-07-31 5191455 d:Buildings 2024-07-31 5191455 d:Buildings d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 5191455 d:Buildings d:LongLeaseholdAssets 2024-08-01 2025-07-31 5191455 d:Buildings d:LongLeaseholdAssets 2025-07-31 5191455 d:Buildings d:LongLeaseholdAssets 2024-07-31 5191455 d:PlantMachinery 2024-08-01 2025-07-31 5191455 d:PlantMachinery 2025-07-31 5191455 d:PlantMachinery 2024-07-31 5191455 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 5191455 d:MotorVehicles 2024-08-01 2025-07-31 5191455 d:MotorVehicles 2025-07-31 5191455 d:MotorVehicles 2024-07-31 5191455 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 5191455 d:FurnitureFittings 2024-08-01 2025-07-31 5191455 d:FurnitureFittings 2025-07-31 5191455 d:FurnitureFittings 2024-07-31 5191455 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 5191455 d:OfficeEquipment 2024-08-01 2025-07-31 5191455 d:OfficeEquipment 2025-07-31 5191455 d:OfficeEquipment 2024-07-31 5191455 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 5191455 d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 5191455 d:CurrentFinancialInstruments 2025-07-31 5191455 d:CurrentFinancialInstruments 2024-07-31 5191455 d:CurrentFinancialInstruments d:WithinOneYear 2025-07-31 5191455 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 5191455 d:ShareCapital 2024-08-01 2025-07-31 5191455 d:ShareCapital 2025-07-31 5191455 d:ShareCapital 2023-08-01 2024-07-31 5191455 d:ShareCapital 2024-07-31 5191455 d:ShareCapital 2023-08-01 5191455 d:RetainedEarningsAccumulatedLosses 2024-08-01 2025-07-31 5191455 d:RetainedEarningsAccumulatedLosses 2025-07-31 5191455 d:RetainedEarningsAccumulatedLosses 2023-08-01 2024-07-31 5191455 d:RetainedEarningsAccumulatedLosses 2024-07-31 5191455 d:RetainedEarningsAccumulatedLosses 2023-08-01 5191455 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2025-07-31 5191455 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2024-07-31 5191455 c:FRS102 2024-08-01 2025-07-31 5191455 c:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 5191455 c:FullAccounts 2024-08-01 2025-07-31 5191455 c:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 5191455 2 2024-08-01 2025-07-31 iso4217:GBP xbrli:pure

Registered number: 5191455 POSTMARK LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JULY 2025
POSTMARK LIMITED REGISTERED NUMBER: 5191455 BALANCE SHEET AS AT 31 JULY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 39,835 |  | 53,114
|  |  | 39,835 |  | 53,114
Current assets |  |  |  |  |
Stocks | 5 | 209,924 |  | 178,866 |
Debtors: amounts falling due within one year | 6 | 73,283 |  | 178,763 |
Cash at bank and in hand | 7 | 164,045 |  | 438,269 |
|  | 447,252 |  | 795,898 |
Creditors: amounts falling due within one year | 8 | (478,933) |  | (633,615) |
Net current (liabilities)/assets |  |  | (31,681) |  | 162,283
Total assets less current liabilities |  |  | 8,154 |  | 215,397
Net assets |  |  | 8,154 |  | 215,397
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 7,300 |  | 7,300
Profit and loss account |  |  | 854 |  | 208,097
|  |  | 8,154 |  | 215,397
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 24 March 2026. Page 1
POSTMARK LIMITED REGISTERED NUMBER: 5191455 BALANCE SHEET (CONTINUED) AS AT 31 JULY 2025
Mark Janson-Smith
Director
The notes on pages 5 to 11 form part of these financial statements. Page 2
POSTMARK LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 JULY 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 August 2024 | 7,300 | 208,097 | 215,397
Comprehensive income for the year |  |  |
Profit for the year | - | 325,757 | 325,757
Other comprehensive income for the year | - | - | -
Total comprehensive income for the year | - | 325,757 | 325,757
Dividends: Equity capital | - | (533,000) | (533,000)
Total transactions with owners | - | (533,000) | (533,000)
At 31 July 2025 | 7,300 | 854 | 8,154
| The notes on pages 5 to 11 form part of these financial statements.
Page 3
POSTMARK LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 JULY 2024
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 August 2023 | 7,300 | 255,548 | 262,848
Comprehensive income for the year |  |  |
Profit for the year | - | 316,549 | 316,549
Other comprehensive income for the year | - | - | -
Total comprehensive income for the year | - | 316,549 | 316,549
Dividends: Equity capital | - | (364,000) | (364,000)
Total transactions with owners | - | (364,000) | (364,000)
At 31 July 2024 | 7,300 | 208,097 | 215,397
| The notes on pages 5 to 11 form part of these financial statements.
Page 4
POSTMARK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1. | General information
The principal trading activity of the company during the year under review was that of a gift and cards retailer. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 5
POSTMARK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.3 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.4 | Interest income
Interest income is recognised in the Profit and loss account using the effective interest method.
| 2.5 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.6 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 6
POSTMARK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.7 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | L/Term Leasehold Property | - | 10% straight line
|  |  |  | Plant & machinery | - | 25% reducing balance
|  |  |  | Motor vehicles | - | 25% reducing balance
|  |  |  | Fixtures & fittings | - | 25% reducing balance
|  |  |  | Office equipment | - | 25% reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.8 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.9 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.10 | 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.
| 2.11 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.12 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other Page 7
POSTMARK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.12 | Financial instruments (continued)
third parties, loans to related parties and investments in ordinary shares. Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the case of a small company, or a public benefit entity concessionary loan. Investments in non-derivative instruments that are equity to the issuer are measured: ∙at fair value with changes recognised in the Profit and loss account if the shares are publicly traded or their fair value can otherwise be measured reliably; ∙at cost less impairment for all other investments. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and loss account. For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract. For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date. Financial assets and liabilities are offset and the net amount reported in the Balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Derivatives, including interest rate swaps and forward foreign exchange contracts, are not basic financial instruments. Derivatives are initially recognised at fair value on the date a derivative contract is entered into and are subsequently re-measured at their fair value. Changes in the fair value of derivatives are recognised in profit or loss in finance costs or income as appropriate. The company does not currently apply hedge accounting for interest rate and foreign exchange derivatives.
| 2.13 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. Page 8
POSTMARK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
3. | Employees
| The average monthly number of employees, including the directors, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Staff | 35 | 36
4. | Tangible fixed assets
|  | Freehold property | L/Term Leasehold Property | Plant & machinery | Motor vehicles | Fixtures & fittings
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 August 2024 | 12,967 | 30,000 | 10,187 | 3,918 | 249,422
| At 31 July 2025 | 12,967 | 30,000 | 10,187 | 3,918 | 249,422
| Depreciation |  |  |  |  |
| At 1 August 2024 | 10,374 | 30,000 | 9,307 | 3,455 | 200,654
| Charge for the year on owned assets | 648 | - | 220 | 116 | 12,192
| At 31 July 2025 | 11,022 | 30,000 | 9,527 | 3,571 | 212,846
| Net book value |  |  |  |  |
| At 31 July 2025 | 1,945 | - | 660 | 347 | 36,576
| At 31 July 2024 | 2,593 | - | 880 | 464 | 48,768
Page 9
POSTMARK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 4.Tangible fixed assets (continued)
|  | Office equipment | Total
|  | £ | £
| Cost or valuation |  |
| At 1 August 2024 | 6,638 | 313,132
| At 31 July 2025 | 6,638 | 313,132
| Depreciation |  |
| At 1 August 2024 | 6,229 | 260,019
| Charge for the year on owned assets | 102 | 13,278
| At 31 July 2025 | 6,331 | 273,297
| Net book value |  |
| At 31 July 2025 | 307 | 39,835
| At 31 July 2024 | 409 | 53,114
5. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Materials and consumables | 209,924 | 178,866
|  | 209,924 | 178,866
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 45,420 | 49,465
| Other debtors | 23,147 | 125,710
| Prepayments and accrued income | 4,716 | 3,588
|  | 73,283 | 178,763
Page 10
POSTMARK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 6.Debtors (continued)
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 164,045 | 438,269
|  | 164,045 | 438,269
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 73,385 | 71,435
| Other creditors | 12,492 | 5,725
| Amounts owed to group undertakings | 190,300 | 371,300
| Corporation tax | 113,011 | 111,071
| Other taxation and social security | 73,073 | 67,256
| Accruals and deferred income | 16,672 | 6,828
|  | 478,933 | 633,615
9. | Financial instruments
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Financial assets |  |
| Financial assets measured at fair value through profit or loss | 164,045 | 438,269
10. | Pension commitments
Page 11