REGISTERED NUMBER: 08979492 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

POST89 LTD.

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

Mr R G D Clarke

REGISTERED OFFICE:

60 Cambridge Avenue

Solihull

West Midlands

B91 1QF

REGISTERED NUMBER:

08979492 (England and Wales)

ACCOUNTANTS:

ELM Partners

Chartered Certified Accountants

Southgate Office Village

286a Chase Road

Southgate

London

N14 6HF

FIXED ASSETS

Tangible assets

4

5,286

11,128

CURRENT ASSETS

Debtors

5

88,126

117,827

Cash at bank and in hand

153,374

167,824

241,500

285,651

CREDITORS

Amounts falling due within one year

6

20,075

40,161

NET CURRENT ASSETS

221,425

245,490

TOTAL ASSETS LESS CURRENT LIABILITIES

226,711

256,618

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

226,709

256,616

SHAREHOLDERS' FUNDS

226,711

256,618

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

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

The financial statements were approved by the director and authorised for issue on 24 June 2026 and were signed by:

Mr R G D Clarke - Director

1.	STATUTORY INFORMATION

Post89 Ltd. 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.

Turnover

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

Tangible fixed assets

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

Plant and machinery

-

25% on cost

Fixtures and fittings

-

25% on cost

Computer equipment

-

25% on cost

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2025

20,743

7,499

32,510

60,752

Additions

-

242

555

797

At 31 March 2026

20,743

7,741

33,065

61,549

DEPRECIATION

At 1 April 2025

20,743

3,641

25,240

49,624

Charge for year

-

1,344

5,295

6,639

At 31 March 2026

20,743

4,985

30,535

56,263

NET BOOK VALUE

At 31 March 2026

-

2,756

2,530

5,286

At 31 March 2025

-

3,858

7,270

11,128

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

9,829

46,919

Directors' current accounts

78,204

70,815

Prepayments and accrued income

93

93

88,126

117,827

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Tax

17,739

37,126

Social security and other taxes

284

440

VAT

852

1,395

Accrued expenses

1,200

1,200

20,075

40,161

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

Mr R G D Clarke

Balance outstanding at start of year

70,815

(423

)

Amounts advanced

94,770

160,685

Amounts repaid

(87,381

)

(89,447

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

78,204

70,815

Interest was charged on the overdrawn loan account at the official rate of interest