POTR STUDIO LTD

Company Registration Number:
SC637628 (Scotland)

Unaudited statutory accounts for the year ended 31 December 2025

Period of accounts

Start date: 1 September 2024

End date: 31 December 2025

POTR STUDIO LTD

Contents of the Financial Statements

for the Period Ended 31 December 2025

Directors report
Balance sheet
Additional notes
Balance sheet notes

POTR STUDIO LTD

Directors' report period ended 31 December 2025

The directors present their report with the financial statements of the company for the period ended 31 December 2025

Principal activities of the company

The principal activity of the company is the design, manufacture and sale of a range of plant pots and vases.



Directors

The director shown below has held office during the whole of the period from
1 September 2024 to 31 December 2025

Andrew B Flynn


The director shown below has held office during the period of
1 September 2024 to 9 December 2024

Martin Keane


The directors shown below have held office during the period of
1 September 2024 to 8 November 2024

Dr Alex Cochrane
Eilidh D Cunningham


The director shown below has held office during the period of
22 April 2025 to 31 December 2025

Eilidh D Cunningham


The director shown below has held office during the period of
11 February 2025 to 31 December 2025

Stephen Chapin Jnr


Secretary Andrew B Flynn

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
30 August 2026

And signed on behalf of the board by:
Name: Andrew B Flynn
Status: Secretary

POTR STUDIO LTD

Balance sheet

As at 31 December 2025

Notes 16 months to 31 December 2025 2024


£

£
Fixed assets
Tangible assets: 3 9,800 7,509
Total fixed assets: 9,800 7,509
Current assets
Stocks: 4 41,212 13,715
Debtors: 5 259,484 51,257
Cash at bank and in hand: 175,700 32,253
Total current assets: 476,396 97,225
Creditors: amounts falling due within one year: 6 ( 65,482 ) ( 39,735 )
Net current assets (liabilities): 410,914 57,490
Total assets less current liabilities: 420,714 64,999
Creditors: amounts falling due after more than one year: 7 ( 16,916 ) ( 42,583 )
Total net assets (liabilities): 403,798 22,416
Capital and reserves
Called up share capital: 13 10
Share premium account: 488,189
Profit and loss account: (84,404 ) 22,406
Total Shareholders' funds: 403,798 22,416

The notes form part of these financial statements

POTR STUDIO LTD

Balance sheet statements

For the year ending 31 December 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 30 August 2026
and signed on behalf of the board by:

Name: Andrew B Flynn
Status: Director

The notes form part of these financial statements

POTR STUDIO LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

POTR STUDIO LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

  • 2. Employees

    16 months to 31 December 2025 2024
    Average number of employees during the period 3 2

POTR STUDIO LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 September 2024 12,382 0 2,319 14,701
Additions 2,498 2,904 1,828 7,230
Disposals
Revaluations
Transfers
At 31 December 2025 14,880 2,904 4,147 21,931
Depreciation
At 1 September 2024 5,141 0 2,051 7,192
Charge for year 2,976 581 1,382 4,939
On disposals
Other adjustments
At 31 December 2025 8,117 581 3,433 12,131
Net book value
At 31 December 2025 6,763 2,323 714 9,800
At 31 August 2024 7,241 0 268 7,509

POTR STUDIO LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

4. Stocks

16 months to 31 December 2025 2024
£ £
Stocks 41,212 13,715
Total 41,212 13,715

POTR STUDIO LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

5. Debtors

16 months to 31 December 2025 2024
£ £
Trade debtors 16,260 43,267
Prepayments and accrued income 20,905 7,180
Other debtors 222,319 810
Total 259,484 51,257

Other debtors in 2025 includes £200,000 for deferred consideration receivable relating to the share capital issued in the period.

POTR STUDIO LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

6. Creditors: amounts falling due within one year note

16 months to 31 December 2025 2024
£ £
Bank loans and overdrafts 14,000 7,000
Trade creditors 33,387 11,728
Taxation and social security 13,176 5,271
Accruals and deferred income 1,500 11,026
Other creditors 3,419 4,710
Total 65,482 39,735

The first tranche of a loan from Scottish EDGE was received in August 2022 for £35,000. This is included within "bank loans and overdrafts" - within and after more than one year. The loan has a 5-year term and the monthly repayments commenced in September 2022. Interest is fixed at a rate of 5% for the duration of the loan, equivalent to an APR of 9.7%. The second and final tranche of the loan, also for £35,000, was received in September 2023.

POTR STUDIO LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

7. Creditors: amounts falling due after more than one year note

16 months to 31 December 2025 2024
£ £
Bank loans and overdrafts 16,916 42,583
Total 16,916 42,583

The first tranche of a loan from Scottish EDGE was received in August 2022 for £35,000. This is included within "bank loans and overdrafts" - within and after more than one year. The loan has a 5-year term and the monthly repayments commenced in September 2022. Interest is fixed at a rate of 5% for the duration of the loan, equivalent to an APR of 9.7%. The second and final tranche of the loan, also for £35,000, was received in September 2023.

POTR STUDIO LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

8. Loans to directors

Name of director receiving advance or credit: Andrew B Flynn
Description of the transaction:
Temporary funding advance
£
Balance at 31 August 2024
Advances or credits made: 999
Advances or credits repaid:
Balance at 31 December 2025 999