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Company Registration No. NI672514 (Northern Ireland)
MenWithThePot Ltd Companies House accounts for the year ended 30 September 2025
MenWithThePot Ltd Companies House accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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MenWithThePot Ltd Company Information for the year ended 30 September 2025
Directors
Krzysztof Szymanski Slawomir Kalkraut
Company Number
NI672514 (Northern Ireland)
Registered Office
29 Cherrymount Green Enniskillen Co Fermanagh BT74 4GX N. Ireland
Accountants
Allan Montgomery & Co 100 Main Street Fivemiletown Co Tyrone BT75 0PW
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MenWithThePot Ltd Statement of financial position as at 30 September 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
92,920
93,324
Current assets
Inventories
10,000
40,000
Debtors
5
10,787
9,097
Cash at bank and in hand
57,708
120,745
78,495
169,842
Creditors: amounts falling due within one year
6
(84,100)
(73,406)
Net current (liabilities)/assets
(5,605)
96,436
Total assets less current liabilities
87,315
189,760
Provisions for liabilities
Deferred tax
7
(13,518)
(13,518)
Net assets
73,797
176,242
Capital and reserves
Called up share capital
8
4
4
Profit and loss account
73,793
176,238
Shareholders' funds
73,797
176,242
For the year ending 30 September 2025 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 5 June 2026 and were signed on its behalf by
Krzysztof Szymanski Director Company Registration No. NI672514
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MenWithThePot Ltd Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
MenWithThePot Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI672514. The registered office is 29 Cherrymount Green, Enniskillen, Co Fermanagh, BT74 4GX, N. Ireland.
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 accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover & income recognition
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
20% reducing balance basis
Motor vehicles
20% reducing balance basis
Fixtures & fittings
20% reducing balance basis
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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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MenWithThePot Ltd Notes to the Accounts for the year ended 30 September 2025
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
The company operates a defined contribution auto-enrolment scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Land & buildings
Plant & machinery
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 October 2024
22,178
138,909
161,087
Additions
-
51,367
51,367
Disposals
-
(66,575)
(66,575)
At 30 September 2025
22,178
123,701
145,879
Depreciation
At 1 October 2024
-
67,763
67,763
Charge for the year
-
17,686
17,686
On disposals
-
(32,490)
(32,490)
At 30 September 2025
-
52,959
52,959
Net book value
At 30 September 2025
22,178
70,742
92,920
At 30 September 2024
22,178
71,146
93,324
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
71
42
Trade debtors
10,712
9,051
Other debtors
4
4
10,787
9,097
6
Creditors: amounts falling due within one year
2025
2024
£
£
Obligations under finance leases and hire purchase contracts
38,056
33,287
Taxes and social security
39,678
33,753
Other creditors
5,365
5,365
Loans from directors
1
1
Accruals
1,000
1,000
84,100
73,406
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MenWithThePot Ltd Notes to the Accounts for the year ended 30 September 2025
7
Deferred taxation
2025
2024
£
£
Accelerated capital allowances
13,518
13,518
2025
2024
£
£
Provision at start of year
13,518
16,635
Credited to the profit and loss account
-
(3,117)
Provision at end of year
13,518
13,518
8
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
4 Ordinary shares of £1 each
4
4
9
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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