05870288 false Other letting and operating of own or leased real estate 2024-08-01 2025-07-31 http://www.companieshouse.gov.uk/2024-07-31 http://www.companieshouse.gov.uk/cd:CompanySecretary1 2024-08-01 2025-07-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2024-07-31 http://www.companieshouse.gov.uk/cd:Director1 2024-08-01 2025-07-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2025-07-31 http://www.companieshouse.gov.uk/cd:Director2 2024-08-01 2025-07-31 http://www.companieshouse.gov.uk/cd:OrdinaryShareClass1 2024-08-01 2025-07-31 http://www.companieshouse.gov.uk/cd:RegisteredOffice 2024-08-01 2025-07-31 http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2025-07-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2024-07-31 http://www.companieshouse.gov.uk/2024-08-01 2025-07-31 http://www.companieshouse.gov.uk/2024-07-31 http://www.companieshouse.gov.uk/cd:FRS102 2024-08-01 2025-07-31 http://www.companieshouse.gov.uk/2025-07-31 http://www.companieshouse.gov.uk/cd:FullAccounts 2024-08-01 2025-07-31 http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 05870288
POB Developments Limited
ACCOUNTS
FOR THE YEAR ENDED 31/07/2025
Prepared By:
R F Love & Company
Chartered Accountant
Holly House
21d Chudleigh Road
Exeter
Devon
EX2 8TS

POB Developments Limited

ACCOUNTS
FOR THE YEAR ENDED 31/07/2025
DIRECTORS
Paul O'Brien
Patricia O'Brien
SECRETARY
Paul O'Brien
REGISTERED OFFICE
Unit 5 Victoria Grove
Bedminster
Bristol
BS3 4AN
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 05870288
ACCOUNTANTS
R F Love & Company
Chartered Accountant
Holly House
21d Chudleigh Road
Exeter
Devon
EX2 8TS

POB Developments Limited

ACCOUNTS
FOR THEYEARENDED31/07/2025
CONTENTS |  |
|  | Page
Directors' Report |  | -
Statement Of Comprehensive Income |  | -
Balance Sheet |  | 3
Notes To The Accounts |  | 4
The following do not form part of the statutory financial statements: |  |
Trading And Profit And Loss Account |  | -
Profit And Loss Account Summaries |  | -

POB Developments Limited

BALANCE SHEET AT 31/07/2025
|  |  |  |  |  | 2025 |  |  |  | 2024
|  | Notes |  |  |  | £ |  |  |  | £
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |
Stock |  |  |  | 220,000 |  |  |  | 220,000 |  |
Debtors |  | 4 |  | 169,538 |  |  |  | 177,712 |  |
|  |  |  | 389,538 |  |  |  | 397,712 |  |
CREDITORS: Amounts falling due within one year |  | 5 |  | 108,033 |  |  |  | 114,406 |  |
NET CURRENT ASSETS |  |  |  |  |  | 281,505 |  |  |  | 283,306
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  |  |  |  | 281,505 |  |  |  | 283,306
CREDITORS: Amounts falling due after more than one year |  | 6 |  |  |  | 216,029 |  |  |  | 216,070
NET ASSETS |  |  |  |  |  | 65,476 |  |  |  | 67,236
CAPITAL AND RESERVES |  |  |  |  |  |  |  |  |  |
Called up share capital |  | 7 |  |  |  | 2 |  |  |  | 2
Profit and loss account |  |  |  |  |  | 65,474 |  |  |  | 67,234
SHAREHOLDERS' FUNDS |  |  |  |  |  | 65,476 |  |  |  | 67,236
For the year ending 31/07/2025 the company was entitled to exemption 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 11/05/2026 and signed on their behalf by |  |  |  |  |  |  |  |  |  |
............................. |  |  |  |  |  |  |  |  |  |
Paul O'Brien |  |  |  |  |  |  |  |  |  |
Director |  |  |  |  |  |  |  |  |  |

POB Developments Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/07/2025

1. ACCOUNTING POLICIES

1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

2. EMPLOYEES |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | No. |  | No.
Average number of employees |  |  |  | 2 |  | 2

3. STOCK |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Stock comprises: |  |  |  |  |  |
Work in progress |  |  |  | 220,000 |  | 220,000
|  |  |  | 220,000 |  | 220,000

POB Developments Limited

4. DEBTORS |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Amounts falling due within one year |  |  |  |  |  |
Trade debtors |  |  |  | - |  | 3,913
Other debtors |  |  |  | 169,538 |  | 173,149
Prepayments |  |  |  | - |  | 650
|  |  |  | 169,538 |  | 177,712

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
UK corporation tax |  |  |  | 23,392 |  | 20,878
Directors current account |  |  |  | 65,513 |  | 65,513
Trade creditors |  |  |  | - |  | 1,630
Other creditors |  |  |  | 17,928 |  | 23,816
Accruals |  |  |  | 1,200 |  | 2,569
|  |  |  | 108,033 |  | 114,406

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Bank loans (secured) >1yr |  |  |  | 216,029 |  | 216,070
|  |  |  | 216,029 |  | 216,070

7. SHARE CAPITAL |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Allotted, issued and fully paid: |  |  |  |  |  |
2 Ordinary shares of £1 each |  |  |  | 2 |  | 2
|  |  |  | 2 |  | 2