REGISTERED NUMBER: 10807029 (England and Wales)

Unaudited Financial Statements

for the Period 1 September 2025 to 31 March 2026

for

Pooka Tea Rooms Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms N Marimon

REGISTERED OFFICE:

The Hollies

Winchester Road

Chawton

Alton

Hampshire

GU34 1SB

REGISTERED NUMBER:

10807029 (England and Wales)

ACCOUNTANTS:

Glents Services Limited

Brightfield Business Hub

Bakewell Road

Peterborough

Cambridgeshire

PE2 6XU

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

3,571

4,326

3,571

4,326

CURRENT ASSETS

Stocks

12,087

10,089

Debtors

6

7,859

16,431

Cash at bank and in hand

10,438

38,659

30,384

65,179

CREDITORS

Amounts falling due within one year

7

25,867

33,778

NET CURRENT ASSETS

4,517

31,401

TOTAL ASSETS LESS CURRENT LIABILITIES

8,088

35,727

CREDITORS

Amounts falling due after more than one year

8

(20,571

)

(23,225

)

PROVISIONS FOR LIABILITIES

9

-

(822

)

NET (LIABILITIES)/ASSETS

(12,483

)

11,680

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(12,485

)

11,678

(12,483

)

11,680

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 31 May 2026 and were signed by:

Ms N Marimon - Director

1.	STATUTORY INFORMATION

Pooka Tea Rooms 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.

These financial statements have been prepared for Pooka Tea Rooms Limited as a single entity.

Going Concern

The financial statements have been prepared on the going concern basis.

In assessing the appropriateness of the going concern assumption, the director has considered the company’s current financial position, cash flow forecasts and expected future trading performance for a period of at least 12 months from the date of approval of these financial statements.

The company incurred a loss during the year and, as at the balance sheet date, had net liabilities of £12,483 (2025: £11,680 net assets). The director has reviewed projected cash flows and is satisfied that the company will have access to sufficient financial resources to enable it to continue to meet its liabilities as they fall due.

The director is continuing to monitor overheads and working capital closely and, where necessary, have the ongoing support of the shareholders.

Accordingly, the director considers it appropriate to prepare the financial statements on the going concern basis.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of six years.

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.

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

-

33% on cost

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period 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 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 period 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.

Hire purchase and leasing commitments

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

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 period was 9 (2025 - 9 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2025

and 31 March 2026

2,250

AMORTISATION

At 1 September 2025

and 31 March 2026

2,250

NET BOOK VALUE

At 31 March 2026

-

At 31 August 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 September 2025

and 31 March 2026

2,659

15,919

150

18,728

DEPRECIATION

At 1 September 2025

2,266

12,036

100

14,402

Charge for period

167

566

22

755

At 31 March 2026

2,433

12,602

122

15,157

NET BOOK VALUE

At 31 March 2026

226

3,317

28

3,571

At 31 August 2025

393

3,883

50

4,326

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

1,207

1,198

Other debtors

6,250

12,750

Directors' current accounts

-

208

Deferred tax asset

402

-

Prepayments

-

2,275

7,859

16,431

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

7,593

5,859

Trade creditors

3,178

9,009

Social security and other taxes

1,688

1,213

VAT

3,698

4,371

Other creditors

8,941

13,326

Directors' current accounts

769

-

25,867

33,778

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 2-5 years

20,571

23,225

9.	PROVISIONS FOR LIABILITIES

2025

£

Deferred tax

822

Deferred

tax

£

Balance at 1 September 2025

822

Accelerated Capital Allowance

(144

)

Deferred Tax on Losses

(1,080

)

Balance at 31 March 2026

(402

)

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Ms N Marimon.