Company registration number 09678056 (England and Wales)
POCKET WAREHOUSE HOLDINGS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
PAGES FOR FILING WITH REGISTRAR
POCKET WAREHOUSE HOLDINGS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
POCKET WAREHOUSE HOLDINGS LIMITED
BALANCE SHEET
AS AT 31 JANUARY 2026
31 January 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
882
1,102
Investment property
4
306,058
235,603
Investments
5
140,100
140,100
447,040
376,805
Current assets
Cash at bank and in hand
227
2,271
Creditors: amounts falling due within one year
6
(173,209)
(165,013)
Net current liabilities
(172,982)
(162,742)
Total assets less current liabilities
274,058
214,063
Creditors: amounts falling due after more than one year
7
(69,118)
(85,542)
Provisions for liabilities
(16,099)
-
0
Net assets
188,841
128,521
Capital and reserves
Called up share capital
100
100
Other reserves
104,900
104,900
Investment property revalution reserve
9
48,298
-
0
Distributable profit and loss reserves
35,543
23,521
Total equity
188,841
128,521
POCKET WAREHOUSE HOLDINGS LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 JANUARY 2026
31 January 2026
- 2 -

For the financial year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has 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 29 May 2026
Mr M V Daniele
Director
Company registration number 09678056 (England and Wales)
POCKET WAREHOUSE HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
- 3 -
1
Accounting policies
Company information

Pocket Warehouse Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 4 Ruston Road, Alma Park Industrial Estate, Grantham, Lincolnshire, England, NG31 9SW.

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. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
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.

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:

Fixtures and fittings
20% on reducing balance
1.3
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. Deferred taxation is provided on these gains or losses at the rate expected to apply when the property is sold. The gains or losses are transferred to investment revaluation reserve to emphasise that such gains are not realised.

1.4
Fixed asset investments

Interests in subsidiaries are recognised at cost.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

POCKET WAREHOUSE HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
1
Accounting policies
(Continued)
- 4 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Leases
As lessor

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

2
Employees

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

2026
2025
Number
Number
Total
0
0
POCKET WAREHOUSE HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
- 5 -
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 February 2025 and 31 January 2026
3,365
Depreciation and impairment
At 1 February 2025
2,263
Depreciation charged in the year
220
At 31 January 2026
2,483
Carrying amount
At 31 January 2026
882
At 31 January 2025
1,102
4
Investment property
2026
£
Fair value
At 1 February 2025
235,603
Additions
6,058
Revaluations
64,397
At 31 January 2026
306,058

The fair value of the investment property has been arrived at on the basis of a valuation carried out in July 2025 by P&P Surveyors, who are not connected with the company. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

If investment properties were stated on an historical cost basis rather than a fair value basis, the amounts would have been included as follows:
2026
2025
£
£
Cost
241,662
235,603
Accumulated depreciation
-
-
Carrying amount
241,662
235,603
POCKET WAREHOUSE HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
- 6 -
5
Fixed asset investments
2026
2025
£
£
Shares in group undertakings and participating interests
140,100
140,100
6
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans
16,488
15,845
Trade creditors
-
0
202
Amounts owed to group undertakings
152,681
143,259
Corporation tax
2,900
2,817
Other creditors
1,140
2,890
173,209
165,013
7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans and overdrafts
69,118
85,542
Creditors which fall due after five years are payable as follows:
Payable by instalments
-
15,439
8
Secured debts

Included within creditors is a mortgage balance of £85,606 (2025: £101,387). This obligation is secured on the property to which it relates.

9
Investment property revalution reserve
2026
2025
£
£
At the beginning of the year
-
-
Non distributable profits in the year
48,298
-
At the end of the year
48,298
-
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