REGISTERED NUMBER: 07645255 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

FOR

POSTERITY INFORMATION TECHNOLOGY LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Mr K S Moore

REGISTERED OFFICE:

8-10 Fairland Street

Wymondham

Norfolk

NR18 0AW

REGISTERED NUMBER:

07645255 (England and Wales)

FIXED ASSETS

Intangible assets

4

3,515

-

Tangible assets

5

6,012

4,394

9,527

4,394

CURRENT ASSETS

Stocks

34,031

29,567

Debtors

6

7,565

1,179

Investments

7

740

740

Cash at bank and in hand

995,303

845,497

1,037,639

876,983

CREDITORS

Amounts falling due within one year

8

72,765

58,205

NET CURRENT ASSETS

964,874

818,778

TOTAL ASSETS LESS CURRENT LIABILITIES

974,401

823,172

PROVISIONS FOR LIABILITIES

(1,071

)

(639

)

ACCRUALS AND DEFERRED INCOME

(2,119

)

(1,974

)

NET ASSETS

971,211

820,559

CAPITAL AND RESERVES

Called up share capital

75

75

Retained earnings

971,136

820,484

SHAREHOLDERS' FUNDS

971,211

820,559

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 10th September 2026 and were signed by:

Mr K S Moore - Director

1.	STATUTORY INFORMATION

Posterity Information Technology 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.

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.

Domain & database is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

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

Fixtures, fittings & equipment

-

33% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 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 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

Additions

4,394

At 31st December 2025

4,394

AMORTISATION

Charge for year

879

At 31st December 2025

879

NET BOOK VALUE

At 31st December 2025

3,515

5.	TANGIBLE FIXED ASSETS

Fixtures,

fittings

& equipment

£

COST

At 1st January 2025

35,220

Additions

4,580

At 31st December 2025

39,800

DEPRECIATION

At 1st January 2025

30,826

Charge for year

2,962

At 31st December 2025

33,788

NET BOOK VALUE

At 31st December 2025

6,012

At 31st December 2024

4,394

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

7,565

1,179

7.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Listed investments

740

740

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

2,310

Taxation and social security

71,663

41,782

Other creditors

1,102

14,113

72,765

58,205