IRIS Accounts Production v26.1.10.61 05561625 Board of Directors 1.10.24 30.9.25 30.9.25 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh055616252024-09-30055616252025-09-30055616252024-10-012025-09-30055616252023-09-30055616252023-10-012024-09-30055616252024-09-3005561625ns15:EnglandWales2024-10-012025-09-3005561625ns14:PoundSterling2024-10-012025-09-3005561625ns10:Director12024-10-012025-09-3005561625ns10:PrivateLimitedCompanyLtd2024-10-012025-09-3005561625ns10:SmallEntities2024-10-012025-09-3005561625ns10:AuditExempt-NoAccountantsReport2024-10-012025-09-3005561625ns10:SmallCompaniesRegimeForDirectorsReport2024-10-012025-09-3005561625ns10:SmallCompaniesRegimeForAccounts2024-10-012025-09-3005561625ns10:FullAccounts2024-10-012025-09-3005561625ns10:Director22024-10-012025-09-3005561625ns10:CompanySecretary12024-10-012025-09-3005561625ns10:RegisteredOffice2024-10-012025-09-3005561625ns5:CurrentFinancialInstruments2025-09-3005561625ns5:CurrentFinancialInstruments2024-09-3005561625ns5:ShareCapital2025-09-3005561625ns5:ShareCapital2024-09-3005561625ns5:RetainedEarningsAccumulatedLosses2025-09-3005561625ns5:RetainedEarningsAccumulatedLosses2024-09-3005561625ns5:ComputerEquipment2024-10-012025-09-3005561625ns5:ComputerEquipment2024-09-3005561625ns5:ComputerEquipment2025-09-3005561625ns5:ComputerEquipment2024-09-3005561625ns5:WithinOneYearns5:CurrentFinancialInstruments2025-09-3005561625ns5:WithinOneYearns5:CurrentFinancialInstruments2024-09-3005561625ns5:WithinOneYear2025-09-3005561625ns5:WithinOneYear2024-09-3005561625ns5:BetweenOneFiveYears2025-09-3005561625ns5:BetweenOneFiveYears2024-09-3005561625ns5:AllPeriods2025-09-3005561625ns5:AllPeriods2024-09-3005561625ns5:AcceleratedTaxDepreciationDeferredTax2025-09-3005561625ns5:AcceleratedTaxDepreciationDeferredTax2024-09-3005561625ns5:DeferredTaxation2024-10-012025-09-3005561625ns5:DeferredTaxation2025-09-30
REGISTERED NUMBER: 05561625 (England and Wales)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

POTENTIAL D LIMITED
POTENTIAL D LIMITED (REGISTERED NUMBER: 05561625)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


POTENTIAL D LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2025







DIRECTORS: D J Watson
B H Koupparis-Watson





SECRETARY: B H Koupparis-Watson





REGISTERED OFFICE: 34-40 High Street
Wanstead
London
E11 2RJ





REGISTERED NUMBER: 05561625 (England and Wales)





ACCOUNTANTS: THP Limited
Chartered Accountants
Unit 4 Mulgrave Chambers
26-28 Mulgrave Road
Sutton
Surrey
SM2 6LE
Page 1
POTENTIAL D LIMITED (REGISTERED NUMBER: 05561625)

BALANCE SHEET
30 SEPTEMBER 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,214 2,080

CURRENT ASSETS
Debtors 5 79,735 -
Cash at bank 352,199 622,293
431,934 622,293
CREDITORS
Amounts falling due within one year 6 128,871 197,067
NET CURRENT ASSETS 303,063 425,226
TOTAL ASSETS LESS CURRENT
LIABILITIES
305,277
427,306

PROVISIONS FOR LIABILITIES 8 554 -
NET ASSETS 304,723 427,306

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 304,623 427,206
SHAREHOLDERS' FUNDS 304,723 427,306

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 2 June 2026 and were signed on its behalf by:





D J Watson - Director


The notes form part of these financial statements

Page 2
POTENTIAL D LIMITED (REGISTERED NUMBER: 05561625)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025


1. STATUTORY INFORMATION

Potential D 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Going concern
The financial statements are prepared on the going concern basis, which assumes the ability of the company to continue its activities for the foreseeable future, being a period of not less than twelve months from the approval of these accounts.

The directors, having considered all the information available, are confident that the company has adequate reserves and resources to continue its operational activities for the foreseeable future. Accordingly, the directors are satisfied that the going concern basis continues to be appropriate for the preparation of the annual financial statements.

Revenue recognition
Revenue is measured at the fair value of the consideration received or receivable and represents the amount receivable for services supplied, net of returns, discounts and value added taxes.

Revenue is recognised in the accounting period in which the services were rendered.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 25% on cost and 25% on reducing balance

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.

Operating lease commitments
Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

Page 3 continued...
POTENTIAL D LIMITED (REGISTERED NUMBER: 05561625)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025


4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 October 2024 8,641
Additions 2,776
Disposals (8,641 )
At 30 September 2025 2,776
DEPRECIATION
At 1 October 2024 6,561
Charge for year 1,082
Eliminated on disposal (7,081 )
At 30 September 2025 562
NET BOOK VALUE
At 30 September 2025 2,214
At 30 September 2024 2,080

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other debtors 648 -
Prepayments and accrued income 79,087 -
79,735 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 68,408 -
Corporation tax 46,418 153,503
VAT 6,939 39,064
Directors' current accounts 3,802 -
Accrued expenses 3,304 4,500
128,871 197,067

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2025 2024
£    £   
Within one year 12,867 -
Between one and five years 2,681 -
15,548 -

8. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax
Accelerated capital allowances 554 -

Deferred
tax
£   
Charge to Income Statement during year 554
Balance at 30 September 2025 554

Page 4 continued...
POTENTIAL D LIMITED (REGISTERED NUMBER: 05561625)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025


9. RELATED PARTY DISCLOSURES

At the year end date the company owed £3,802 (2024 - £Nil) to its directors. The amount is interest free and has no fixed term of repayment.

Page 5