Company registration number 10301728 (England and Wales)
POULTER FAMILY RESTORATIONS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
POULTER FAMILY RESTORATIONS LIMITED
COMPANY INFORMATION
Director
Gregg Poulter
Company number
10301728
Registered office
Channel Court
8 Hill Road
Clevedon
North Somerset
United Kingdom
BS21 7NE
Accountants
Xeinadin South Wales & West Limited
Suite 2D Building 1
Eastern Business Park
St Mellons
Cardiff
CF3 5EA
POULTER FAMILY RESTORATIONS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
POULTER FAMILY RESTORATIONS LIMITED
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
151,374
179,250
Investment property
4
735,137
735,137
886,511
914,387
Current assets
Debtors
5
63,897
121,534
Cash at bank and in hand
273,111
132,104
337,008
253,638
Creditors: amounts falling due within one year
6
(1,140,068)
(1,073,811)
Net current liabilities
(803,060)
(820,173)
Total assets less current liabilities
83,451
94,214
Creditors: amounts falling due after more than one year
7
(9,453)
(20,397)
Net assets
73,998
73,817
Capital and reserves
Called up share capital
9
100
100
Profit and loss reserves
73,898
73,717
Total equity
73,998
73,817
POULTER FAMILY RESTORATIONS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 JULY 2025
31 July 2025
- 2 -

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 20 April 2026
Gregg Poulter
Director
Company registration number 10301728 (England and Wales)
POULTER FAMILY RESTORATIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 3 -
1
Accounting policies
Company information

Poulter Family Restorations Limited is a private company limited by shares incorporated in England and Wales. The registered office is Channel Court, 8 Hill Road, Clevedon, North Somerset, United Kingdom, BS21 7NE.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

POULTER FAMILY RESTORATIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 4 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
No depreciation
Plant and equipment
25% on reducing balance
Fixtures and fittings
20% on cost
Computers
33.33% on cost
Motor vehicles
25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.5
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.6
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
4
4
POULTER FAMILY RESTORATIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 5 -
3
Tangible fixed assets
Freehold land and buildings
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
£
Cost
At 1 August 2024
27,352
4,072
117,329
11,137
79,761
239,651
Additions
-
0
-
0
10,081
1,579
-
0
11,660
At 31 July 2025
27,352
4,072
127,410
12,716
79,761
251,311
Depreciation and impairment
At 1 August 2024
5,574
2,468
27,888
3,570
20,901
60,401
Depreciation charged in the year
3,267
401
17,088
3,128
15,652
39,536
At 31 July 2025
8,841
2,869
44,976
6,698
36,553
99,937
Carrying amount
At 31 July 2025
18,511
1,203
82,434
6,018
43,208
151,374
At 31 July 2024
21,778
1,604
89,441
7,567
58,860
179,250
4
Investment property
2025
£
Fair value
At 1 August 2024 and 31 July 2025
735,137
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
50,266
99,742
Amounts owed by group undertakings
9,573
-
0
Other debtors
4,058
21,792
63,897
121,534
POULTER FAMILY RESTORATIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 6 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
33,582
44,922
Amounts owed to group undertakings
-
0
7,381
Taxation and social security
18,970
7,612
Other creditors
1,087,516
1,013,896
1,140,068
1,073,811
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
9,453
20,397
8
Finance lease obligations
2025
2024
Future minimum lease payments due under finance leases:
£
£
Within one year
11,243
16,464
In two to five years
9,453
20,397
20,696
36,861

Finance lease payments represent rentals payable by the company for certain items of plant and machinery. Leases include purchase options at the end of the lease period, and no restrictions are placed on the use of the assets. The average lease term is 3 years. All leases are on a fixed repayment basis and no arrangements have been entered into for contingent rental payments.

9
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A of £1 each
45
45
45
45
Ordinary B of £1 each
10
10
10
10
Ordinary C of £1 each
45
45
45
45
100
100
100
100
10
Related party transactions
Transactions with related parties

During the year the company entered into the following transactions with related parties:

POULTER FAMILY RESTORATIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
10
Related party transactions
(Continued)
- 7 -

During the period the company made loans to a related company under common ownership, and whom owns a minority shareholding in the company. As at the balance sheet date the company was owed to £9,573 (2024:£7,381). No interest is being charged on this balance.

Finally, during this period the company leased commercial premises from the associated company. The rent charged in the period was £86,666 (2024: £52,500).

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