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Company Registration No. 15390038 (England and Wales)
The Christian Poster Company Ltd Unaudited accounts for the year ended 31 January 2026
The Christian Poster Company Ltd Unaudited accounts Contents
Page
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The Christian Poster Company Ltd Company Information for the year ended 31 January 2026
Directors
Julia Felicity RADCLIFFE Nicholas John RADCLIFFE
Company Number
15390038 (England and Wales)
Registered Office
23 York Avenue Sefton Park Liverpool Merseyside L17 2AS England
Accountants
Adams O'Rourke Accountants Ltd 436 Woolton Road Liverpool L25 6JQ
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The Christian Poster Company Ltd Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,329 
1,328 
Current assets
Debtors
3,951 
7,131 
Cash at bank and in hand
34,035 
27,611 
37,986 
34,742 
Creditors: amounts falling due within one year
(22,304)
(16,293)
Net current assets
15,682 
18,449 
Total assets less current liabilities
17,011 
19,777 
Provisions for liabilities
Deferred tax
(252)
(252)
Net assets
16,759 
19,525 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
16,758 
19,524 
Shareholders' funds
16,759 
19,525 
For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 13 May 2026 and were signed on its behalf by
Nicholas John RADCLIFFE Director Company Registration No. 15390038
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The Christian Poster Company Ltd Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
The Christian Poster Company Ltd is a private company, limited by shares, registered in England and Wales, registration number 15390038. The registered office is 23 York Avenue, Sefton Park, Liverpool, Merseyside, L17 2AS, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The financial statements have been prepared under the historical cost convention.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25%
Computer equipment
33.33%
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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The Christian Poster Company Ltd Notes to the Accounts for the year ended 31 January 2026
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2025
1,472 
124 
1,596 
Additions
472 
- 
472 
At 31 January 2026
1,944 
124 
2,068 
Depreciation
At 1 February 2025
251 
17 
268 
Charge for the year
429 
42 
471 
At 31 January 2026
680 
59 
739 
Net book value
At 31 January 2026
1,264 
65 
1,329 
At 31 January 2025
1,221 
107 
1,328 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
2,570 
4,530 
Accrued income and prepayments
618 
1,509 
Other debtors
763 
1,092 
3,951 
7,131 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
6,129 
6,241 
Trade creditors
2,505 
1,730 
Taxes and social security
5,666 
4,945 
Loans from directors
8,004 
3,377 
22,304 
16,293 
7
Share capital
2026 
2025 
£ 
£ 
Allotted, called up and fully paid:
50 Ordinary shares A of £0.01 each
0.50 
0.50 
50 Ordinary shares B of £0.01 each
0.50 
0.50 
1.00 
1.00 
8
Transactions with related parties
At the balance sheet date, the amount of £8,004 (2025: £3,377) was owed to the directors in respect of unsecured, interest-free loans with no fixed repayment date. No guarantees were given or received in relation to these balances.
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The Christian Poster Company Ltd Notes to the Accounts for the year ended 31 January 2026
9
Average number of employees
During the year the average number of employees was 2 (2025: 2).
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