REGISTERED NUMBER: 05305222 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

PONDHILLS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S B Watts

Mrs N P Watts

SECRETARY:

Mrs N P Watts

REGISTERED OFFICE:

10 Kingswell Avenue

Arnold

Nottingham

NG5 6SY

REGISTERED NUMBER:

05305222 (England and Wales)

ACCOUNTANTS:

seven7seven

10 Kingswell Avenue

Arnold

Nottingham

NG5 6SY

FIXED ASSETS

Tangible assets

4

40,010

48,970

CURRENT ASSETS

Debtors

5

34,476

12,404

Cash at bank and in hand

8,437

6,678

42,913

19,082

CREDITORS

Amounts falling due within one year

6

2,085

6,207

NET CURRENT ASSETS

40,828

12,875

TOTAL ASSETS LESS CURRENT LIABILITIES

80,838

61,845

PROVISIONS FOR LIABILITIES

7,602

9,304

NET ASSETS

73,236

52,541

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

73,234

52,539

SHAREHOLDERS' FUNDS

73,236

52,541

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 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 July 2026 and were signed on its behalf by:

S B Watts - Director

1.	STATUTORY INFORMATION

Pondhills 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.

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.

Tools and equipment

-

15% on reducing balance

Fixtures, fittings and equipment

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

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 6 (2025 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures,

fittings

Tools and

and

Motor

equipment

equipment

vehicles

Totals

£

£

£

£

COST

At 1 April 2025

1,924

20,812

58,995

81,731

Additions

304

3,776

-

4,080

At 31 March 2026

2,228

24,588

58,995

85,811

DEPRECIATION

At 1 April 2025

621

9,705

22,435

32,761

Charge for year

241

3,659

9,140

13,040

At 31 March 2026

862

13,364

31,575

45,801

NET BOOK VALUE

At 31 March 2026

1,366

11,224

27,420

40,010

At 31 March 2025

1,303

11,107

36,560

48,970

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

33,737

11,674

Other debtors

739

730

34,476

12,404

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

-

1,631

Other creditors

2,085

4,576

2,085

6,207

7.	RELATED PARTY DISCLOSURES

During the year there were transactions between the company and the directors. At the balance sheet date £308 (2025: £2,882) was owed by the company. This balance is included within other creditors.