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POTTERS BUDE LTD

Registered Number
12505202
(England and Wales)

Unaudited Financial Statements for the Period ended
31 May 2026

POTTERS BUDE LTD
Company Information
for the period from 1 April 2025 to 31 May 2026

Director | Nicola Clarke

Registered Address | 2 Lansdown Road
| Bude
| EX23 8BH

Registered Number | 12505202 (England and Wales)

POTTERS BUDE LTD
Balance Sheet as at
31 May 2026

| Notes | 31 May 2026 |  | 31 Mar 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | - |  |  |  | 39,934
|  |  |  | - |  |  |  | 39,934
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | - |  |  |  | 2,500 |  |
Debtors |  | - |  |  |  | 1,183 |  |
Cash at bank and on hand |  | 20,841 |  |  |  | 5,534 |  |
|  | 20,841 |  |  |  | 9,217 |  |
Creditors amounts falling due within one year | 5 | (3,575) |  |  |  | (30,523) |  |
Net current assets (liabilities) |  |  |  | 17,266 |  |  |  | (21,306)
Total assets less current liabilities |  |  |  | 17,266 |  |  |  | 18,628
Creditors amounts falling due after one year | 6 |  |  | (63,448) |  |  |  | (20,000)
Provisions for liabilities | 7 |  |  | - |  |  |  | (2,699)
Net assets |  |  |  | (46,182) |  |  |  | (4,071)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | (46,282) |  |  |  | (4,171)
Shareholders' funds |  |  |  | (46,182) |  |  |  | (4,071)

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 5 June 2026, and are signed on its behalf by:
Nicola Clarke Director Registered Company No. 12505202

POTTERS BUDE LTD
Notes to the Financial Statements
for the period ended 31 May 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Revenue from sale of goods
--- | ---
| Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

| Stocks and work in progress
--- | ---
| Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 4 |  | 4

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 April 25 | 63,169 |  | 32,950 |  | 96,119
| Disposals | (63,169) |  | (32,950) |  | (96,119)
| Depreciation and impairment
| At 01 April 25 | 36,731 |  | 19,454 |  | 56,185
| On disposals | (36,731) |  | (19,454) |  | (56,185)
| Net book value
| At 31 May 26 | - |  | - |  | -
| At 31 March 25 | 26,438 |  | 13,496 |  | 39,934

4. | Stocks
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Raw materials and consumables | - |  | 2,500
| Total | - |  | 2,500

5. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 379 |  | 1,668
| Taxation and social security | 3,138 |  | 469
| Other creditors | 58 |  | 28,386
| Total | 3,575 |  | 30,523

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6. | Creditors: amounts due after one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Amounts owed to related parties | 63,448 |  | 20,000
| Total | 63,448 |  | 20,000

7. | Provisions for liabilities
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | - |  | 2,699
| Total | - |  | 2,699

8. | Related party transactions
--- | ---
| During the year, the company received loan advances from Potters Fish N Things Ltd, a company owned by the director's spouse. The loan is interest free and repayable on demand. At the year end, the loan balance owed was £33,448. (2025: £20,000). During the year, the company received loan advances from Kernow Chippy Ltd, a company owned by the director. The loan is interest free and repayable on demand. At the year end, the loan balance owed was £30,000. (2025: £Nil).