Pokeportal Ltd - Accounts

Pokeportal Ltd
Directors' Report
For the Period 21 August 2024 to 31 August 2025

Director's report and financial statements

The directors present his annual report and the financial statements for the year ended 31 August 2025.

Principal activities

The principal activity of the company in the year under review was that of online trading card sales.

Directors

The directors who have held office during the whole of the period were as follows:

Mr S Hulley

Miss B Douglas

Statement of directors' responsibilities

The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to

select suitable accounting policies and then apply them consistently
make judgments and accounting estimates that are reasonable and prudent
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business

The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report was approved by the board and signed on its behalf by:

----------------------------------
Mr S Hulley
Director

Date approved: 28 April 2026

Pokeportal Ltd
Income Statement
For the Period 21 August 2024 to 31 August 2025

	Notes	2025 £
Turnover		157,725
Cost of sales		(134,374)
Gross profit		23,351
Administrative expenses		(17,720)
Operating profit		5,631
Profit/(Loss) on ordinary activities before taxation		5,631
Tax on profit on ordinary activities		(1,070)
Profit/(Loss) for the financial period		4,561

Pokeportal Ltd
Statement of Financial Position
As at 31 August 2025

	Notes	2025 £
Fixed assets
Tangible fixed assets	3	298
		298
Current assets
Stocks	4	13,914
Debtors	5	9,681
Cash at bank and in hand		328
		23,923
Creditors: amount falling due within one year	6	(19,602)
Net current assets		4,321

Total assets less current liabilities		4,619
Provisions for liabilities	7	(57)
Net assets		4,562

Capital and reserves
Called up share capital		1
Profit and loss account		4,561
Shareholders' funds		4,562

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

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the board of directors on 28 April 2026 and were signed on its behalf by:

-------------------------------
Mr S Hulley
Director

Pokeportal Ltd
Notes to the Financial Statements
For the Period 21 August 2024 to 31 August 2025

General Information

Pokeportal Ltd is a private company, limited by shares, registered in England and Wales, registration number 15910981, registration address 147 Glendower Road, Plymouth, Devon, PL3 4LB.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

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.

Deferred taxation

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.

Tangible fixed assets

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

Fixtures and Fittings

25% Reducing Balance

2.	Average number of employees Average number of employees during the period was 0.

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Total
	£	£
At 21 August 2024	-	-
Additions	398	398
Disposals	-	-
At 31 August 2025	398	398
Depreciation
At 21 August 2024	-	-
Charge for period	100	100
On disposals	-	-
At 31 August 2025	100	100
Net book values
Closing balance as at 31 August 2025	298	298
Opening balance as at 21 August 2024	-	-

Stocks

	2025 £
Stocks	13,914
	13,914

Debtors: amounts falling due within one year

	2025 £
Trade Debtors	5,735
Other Debtors	3,946
	9,681

Creditors: amount falling due within one year

	2025 £
Trade Creditors	3,015
Taxation and Social Security	1,013
Other Creditors	15,574
	19,602

Provisions for liabilities

	2025 £
Deferred Tax	57
	57

8.	Ultimate Controlling Party The company is under the control of Mr S Hulley.

Registered Number: 15910981
England and Wales
Unaudited Financial Statements

for the period ended 31 August 2025
for
POKEPORTAL LTD