REGISTERED NUMBER: 04051602 (England and Wales)

POSH SHOP LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr G Noakes

REGISTERED OFFICE:

Sterling House

Fulbourne Road

Walthamstow

London

E17 4EE

REGISTERED NUMBER:

04051602 (England and Wales)

ACCOUNTANTS:

Christiansons Ltd

Chartered Certified Accountants

Sterling House

Fulbourne Road

Walthamstow

London

E17 4EE

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

328,673

329,897

328,673

329,897

CURRENT ASSETS

Stocks

6

813,213

765,408

Debtors

7

313,360

296,597

Cash at bank and in hand

100,037

62,222

1,226,610

1,124,227

CREDITORS

Amounts falling due within one year

8

280,400

239,391

NET CURRENT ASSETS

946,210

884,836

TOTAL ASSETS LESS CURRENT LIABILITIES

1,274,883

1,214,733

PROVISIONS FOR LIABILITIES

6,110

6,416

NET ASSETS

1,268,773

1,208,317

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

9

15,576

15,576

Retained earnings

1,253,097

1,192,641

SHAREHOLDERS' FUNDS

1,268,773

1,208,317

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 23 June 2026 and were signed by:

Mr G Noakes - Director

1.	STATUTORY INFORMATION

Posh Shop 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.

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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

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

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2025 - 9 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2025

and 30 April 2026

22,760

AMORTISATION

At 1 May 2025

and 30 April 2026

22,760

NET BOOK VALUE

At 30 April 2026

-

At 30 April 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

Totals

£

£

£

£

COST OR VALUATION

At 1 May 2025

and 30 April 2026

325,000

19,062

60,748

404,810

DEPRECIATION

At 1 May 2025

-

18,893

56,020

74,913

Charge for year

-

42

1,182

1,224

At 30 April 2026

-

18,935

57,202

76,137

NET BOOK VALUE

At 30 April 2026

325,000

127

3,546

328,673

At 30 April 2025

325,000

169

4,728

329,897

Cost or valuation at 30 April 2026 is represented by:

Fixtures

Freehold

Plant and

and

property

machinery

fittings

Totals

£

£

£

£

Valuation in 2019

20,768

-

-

20,768

Cost

304,232

19,062

60,748

384,042

325,000

19,062

60,748

404,810

6.

STOCKS

30.4.26

30.4.25

£

£

Stocks

813,213

765,408

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

313,360

296,597

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade creditors

22,186

18,224

Taxation and social security

59,338

76,825

Other creditors

198,876

144,342

280,400

239,391

9.

RESERVES

Fair

value

reserve

£

At 1 May 2025

and 30 April 2026

15,576

10.	RELATED PARTY DISCLOSURES

During the year the company occupied premises owned by the director.

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr G Noakes.