REGISTERED NUMBER: 04150294 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

POSTAL ADVERTISERS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S Sandiford

M Willis

B Thomlinson

SECRETARY:

E L Sandiford

REGISTERED OFFICE:

2b Marston House

Cromwell Business Park

Chipping Norton

Oxfordshire

OX7 5SR

REGISTERED NUMBER:

04150294 (England and Wales)

ACCOUNTANTS:

Astral Accountancy Services Limited

2B Marston House

Cromwell Business Park

Chipping Norton

Oxfordshire

OX7 5SR

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

495

116

495

116

CURRENT ASSETS

Debtors

6

53,604

54,781

Cash at bank and in hand

75,985

75,386

129,589

130,167

CREDITORS

Amounts falling due within one year

7

49,657

52,004

NET CURRENT ASSETS

79,932

78,163

TOTAL ASSETS LESS CURRENT LIABILITIES

80,427

78,279

PROVISIONS FOR LIABILITIES

8

86

12

NET ASSETS

80,341

78,267

CAPITAL AND RESERVES

Called up share capital

9

90

90

Retained earnings

80,251

78,177

SHAREHOLDERS' FUNDS

80,341

78,267

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 22 July 2026 and were signed on its behalf by:

S Sandiford - Director

1.	STATUTORY INFORMATION

Postal Advertisers 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.

Significant judgements and estimates

The preparation of financial statements requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements, are disclosed in the accounting policies below.

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Turnover

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

Revenue is recognised for the sale of goods when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on the dispatch of goods), the amount of revenue can be measured reliably, it is probable that the economic benefit will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business is 2001, has been amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

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

Computer Equipment

-

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.

Leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

50,000

AMORTISATION

At 1 April 2025

and 31 March 2026

50,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Computer

Equipment

£

COST

At 1 April 2025

551

Additions

660

Disposals

(551

)

At 31 March 2026

660

DEPRECIATION

At 1 April 2025

435

Charge for year

165

Eliminated on disposal

(435

)

At 31 March 2026

165

NET BOOK VALUE

At 31 March 2026

495

At 31 March 2025

116

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade Debtors

53,561

54,361

Prepayments

43

420

53,604

54,781

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade Creditors

28,851

27,456

Taxation

412

2,764

PAYE & Other Taxes

17,367

18,760

Other Creditors

10

10

Directors Current Account

996

996

Accruals

2,021

2,018

49,657

52,004

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

86

12

Deferred

tax

£

Balance at 1 April 2025

12

Provided during year

74

Balance at 31 March 2026

86

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

90

Ordinary

£1

90

90