Company registration number 15573029 (England and Wales)
PREMIUM WORKSHOPS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
PREMIUM WORKSHOPS LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
PREMIUM WORKSHOPS LTD
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Current assets
Stocks
1,000
500
Debtors
4
3,392
165
Cash at bank and in hand
5,542
1,568
9,934
2,233
Creditors: amounts falling due within one year
5
(21,086)
(8,784)
Net current liabilities
(11,152)
(6,551)
Provisions for liabilities
1,834
1,245
Net liabilities
(9,318)
(5,306)
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
(9,319)
(5,307)
Total equity
(9,318)
(5,306)

For the financial year ended 31 March 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 her 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 19 May 2026
Miss C T Hale
Director
Company registration number 15573029 (England and Wales)
PREMIUM WORKSHOPS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -
1
Accounting policies
Company information

Premium Workshops Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 112 Court Farm Road, Longwell Green, Bristol, United Kingdom, BS30 9AE.

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.

1.2
Going concern

The accounts have been prepared on a going concern basis, on the understanding that the director will continue to financially support the company. She has undertaken to do this for at least twelve months from the date of signing the accounts.

1.3
Revenue

Turnover represents amounts received for workshop and events held.

1.4
Stocks

Stocks are stated at the lower of cost and net realisable value after making due allowances for obsolete and slow moving items.

1.5
Taxation

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

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.

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.

PREMIUM WORKSHOPS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

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

2026
2025
Number
Number
Total
0
0
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
2,966
-
0
Other debtors
426
165
3,392
165
5
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
980
-
0
Taxation and social security
2,372
-
0
Other creditors
17,734
8,784
21,086
8,784
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