REGISTERED NUMBER: 03263909 (England and Wales)

Audited Financial Statements

for the Year Ended 31 December 2025

for

Pometon Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Directors:

Mr A Banzoli

Mr R J Clayton

Registered office:

The Stables

Broseley Hall

Church Street

Broseley

Shropshire

TF12 5DG

Registered number:

03263909 (England and Wales)

Auditors:

Hughes & Co (Shropshire) Limited

The Stables

Broseley Hall

Church Street

Broseley

Shropshire

TF12 5DG

Fixed assets

Tangible assets

4

17,229

17,999

Investments

5

2,395

2,395

19,624

20,394

Current assets

Stocks

755,523

725,774

Debtors

6

479,512

656,104

Cash at bank and in hand

612,605

631,937

1,847,640

2,013,815

Creditors

Amounts falling due within one year

7

234,189

380,625

Net current assets

1,613,451

1,633,190

Total assets less current liabilities

1,633,075

1,653,584

Capital and reserves

Called up share capital

9

220,000

220,000

Retained earnings

10

1,413,075

1,433,584

Shareholders' funds

1,633,075

1,653,584

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 Board of Directors and authorised for issue on 14 May 2026 and were signed on its behalf by:

Mr R J Clayton - Director

1.	STATUTORY INFORMATION

Pometon 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.

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.

Turnover

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

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

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 7 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

Cost

At 1 January 2025

65,798

19,660

85,458

Additions

4,392

-

4,392

Disposals

(6,555

)

-

(6,555

)

At 31 December 2025

63,635

19,660

83,295

Depreciation

At 1 January 2025

49,598

17,861

67,459

Charge for year

4,063

463

4,526

Eliminated on disposal

(5,919

)

-

(5,919

)

At 31 December 2025

47,742

18,324

66,066

Net book value

At 31 December 2025

15,893

1,336

17,229

At 31 December 2024

16,200

1,799

17,999

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

Cost

At 1 January 2025

and 31 December 2025

2,395

Net book value

At 31 December 2025

2,395

At 31 December 2024

2,395

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

452,023

610,823

Provision for bad debts

(19,817

)

(13,784

)

Prepayments and accrued income

47,306

59,065

479,512

656,104

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

149,402

288,070

Corporation tax

14,745

25,675

Social security and other taxes

9,007

21,583

VAT

47,557

30,438

Other creditors

294

384

Accruals and deferred income

13,184

14,475

234,189

380,625

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

49,009

-

Between one and five years

49,009

-

98,018

-

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

220,000

Ordinary shares

1

220,000

220,000

10.

RESERVES

Retained

earnings

£

At 1 January 2025

1,433,584

Profit for the year

156,029

Dividends

(176,538

)

At 31 December 2025

1,413,075

11.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

David Hughes (Senior Statutory Auditor)

for and on behalf of Hughes & Co (Shropshire) Limited

12.	RELATED PARTY DISCLOSURES

Pometon SPA

Parent Company

Amounts owing to - £Nil (2024 - £Nil).

Sales - £Nil (2024 - £Nil).

Purchases - £1,413,147 (2024 - £1,283,720).

Commissions - £Nil (2024 - £Nil).

Pometon Spain

Group Company

Sales - £Nil (2024 - £Nil).

Purchases - £Nil (2024 - £Nil).

13.	FRC ETHICAL STANDARD - PROVISIONS AVAILABLE FOR SMALL ENTITIES

In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

14.	ULTIMATE CONTROLLING PARTY

The controlling party is Pometon SPA.