REGISTERED NUMBER: 05656600 (England and Wales)

POP-UP PRODUCTS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A G Blomeley

N W T Woodger

REGISTERED OFFICE:

Unit E1

Tenth Avenue

Deeside Industrial Park

Deeside

CH5 2UA

REGISTERED NUMBER:

05656600 (England and Wales)

ACCOUNTANTS:

Clarke Nicklin LLP

Chartered Accountants

Clarke Nicklin House

Brooks Drive

Cheadle Royal Business Park

Cheadle

Cheshire

SK8 3TD

FIXED ASSETS

Intangible assets

4

1

1

Tangible assets

5

37,921

74,970

37,922

74,971

CURRENT ASSETS

Stocks

609,851

1,009,567

Debtors

6

2,402,077

2,443,184

Cash at bank and in hand

596,625

141,332

3,608,553

3,594,083

CREDITORS

Amounts falling due within one year

7

1,304,695

1,509,154

NET CURRENT ASSETS

2,303,858

2,084,929

TOTAL ASSETS LESS CURRENT LIABILITIES

2,341,780

2,159,900

CREDITORS

Amounts falling due after more than one year

8

(12,951

)

(18,651

)

PROVISIONS FOR LIABILITIES

(9,480

)

(18,743

)

NET ASSETS

2,319,349

2,122,506

CAPITAL AND RESERVES

Called up share capital

10

1

1

Retained earnings

2,319,348

2,122,505

SHAREHOLDERS' FUNDS

2,319,349

2,122,506

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 March 2026 and were signed on its behalf by:

A G Blomeley - Director

1.	STATUTORY INFORMATION

Pop-Up Products 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.

The financial statements are presented in Sterling (£).

Going concern

The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The directors have reached this conclusion giving due consideration to the projected future performance of the company and any potential risk that might impact the company's ability to meet its required solvency levels. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover represents net invoiced sales of goods despatched, excluding value added tax.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on cost

Tooling

-

10% on cost

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 Statement of Income and Retained Earnings, 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.

Foreign currencies

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 rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 12 (2024 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

1

NET BOOK VALUE

At 31 December 2025

1

At 31 December 2024

1

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Tooling

Totals

£

£

£

£

£

COST

At 1 January 2025

41,869

85,193

39,988

431,948

598,998

Additions

-

4,378

-

-

4,378

At 31 December 2025

41,869

89,571

39,988

431,948

603,376

DEPRECIATION

At 1 January 2025

18,655

81,943

39,988

383,442

524,028

Charge for year

5,803

3,276

-

32,348

41,427

At 31 December 2025

24,458

85,219

39,988

415,790

565,455

NET BOOK VALUE

At 31 December 2025

17,411

4,352

-

16,158

37,921

At 31 December 2024

23,214

3,250

-

48,506

74,970

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

COST

At 1 January 2025

and 31 December 2025

29,018

DEPRECIATION

At 1 January 2025

5,804

Charge for year

5,803

At 31 December 2025

11,607

NET BOOK VALUE

At 31 December 2025

17,411

At 31 December 2024

23,214

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,824,492

1,920,041

Amounts owed by group undertakings

21,137

21,137

Directors' current accounts

462,792

400,000

Prepayments and accrued income

93,656

102,006

2,402,077

2,443,184

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

5,700

5,071

Trade creditors

630,488

417,580

Corporation tax

284,023

316,266

Social security and other taxes

34,816

29,540

Value added tax

215,226

211,972

Other creditors

68

371,511

Accruals and deferred income

134,374

157,214

1,304,695

1,509,154

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

12,951

18,651

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

18,651

23,722

Invoice finance

68

371,511

18,719

395,233

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

1

1

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

£

A G Blomeley

Balance outstanding at start of year

200,000

150,000

Amounts advanced

271,396

258,291

Amounts repaid

(240,000

)

(208,291

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

231,396

200,000

N W T Woodger

Balance outstanding at start of year

200,000

150,000

Amounts advanced

271,396

258,291

Amounts repaid

(240,000

)

(208,291

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

231,396

200,000

12.	ULTIMATE CONTROLLING PARTY