REGISTERED NUMBER: 06724257 (England and Wales)

ABRIDGED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

PHILIPPA BRADLEY AGENCIES LIMITED

Page

Company Information

1

Abridged Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs Lucy Jane Dowler

Mrs Nicola Ann Brunt

REGISTERED OFFICE:

c/o Michael Filiou Ltd

Salisbury House

81 High Street

Potters Bar

Hertfordshire

EN6 5AS

REGISTERED NUMBER:

06724257 (England and Wales)

ACCOUNTANTS:

Michael Filiou Ltd

Chartered Certified Accountants

www.michaelfiliou.com

Salisbury House

81 High Street

Potters Bar

Hertfordshire

EN6 5AS

FIXED ASSETS

Tangible assets

4

-

129

Investments

5

1,100

1,100

1,100

1,229

CURRENT ASSETS

Debtors

6

85,128

78,285

Cash at bank and in hand

14,180

8,699

99,308

86,984

CREDITORS

Amounts falling due within one year

90,416

84,111

NET CURRENT ASSETS

8,892

2,873

TOTAL ASSETS LESS CURRENT LIABILITIES

9,992

4,102

CREDITORS

Amounts falling due after more than one year

(1,000

)

(1,000

)

PROVISIONS FOR LIABILITIES

-

(24

)

NET ASSETS

8,992

3,078

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

8,892

2,978

SHAREHOLDERS' FUNDS

8,992

3,078

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.

All the members have consented to the preparation of an abridged Statement of Financial Position for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 21 September 2026 and were signed on its behalf by:

Mrs Lucy Jane Dowler - Director

Mrs Nicola Ann Brunt - Director

1.	STATUTORY INFORMATION

Philippa Bradley Agencies 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Preparation of consolidated financial statements

The financial statements contain information about Philippa Bradley Agencies Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Fixtures and fittings

-

25% straight line

Motor vehicles

-

25% straight line

Computer equipment

-

25% straight line

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

22,769

Disposals

(12,689

)

At 31 March 2026

10,080

DEPRECIATION

At 1 April 2025

22,640

Charge for year

129

Eliminated on disposal

(12,689

)

At 31 March 2026

10,080

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

129

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST

At 1 April 2025

12,689

Disposals

(12,689

)

At 31 March 2026

-

DEPRECIATION

At 1 April 2025

12,689

Eliminated on disposal

(12,689

)

At 31 March 2026

-

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

At 1 April 2025

and 31 March 2026

1,100

NET BOOK VALUE

At 31 March 2026

1,100

At 31 March 2025

1,100

The company's investments at the Statement of Financial Position date in the share capital of companies include the following:

West Seventy Nine Limited

Registered office: C/O Michael Filiou Ltd, Salisbury House, 81 High Street, Potters Bar, Hertfordshire,England,EN6 5AS.

Nature of business: Wholesale distribution of clothing and footwear.

%

Class of shares:

holding

Ordinary

100.00

Wonderland Show Ltd

Registered office: C/O Michael Filiou Ltd, Salisbury House, 81 High Street, Potters Bar, Hertfordshire,England,EN6 5AS.

Nature of business: Sales agent

%

Class of shares:

holding

Ordinary

100.00

The company was dormant during the year.

6.

DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Amounts owed by group undertakings

40,177

24,980

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

8.	RELATED PARTY DISCLOSURES

West Seventy Nine Limited

At the balance sheet date, the company was owed £40,177 (2025 - £24,980) by West Seventy Nine Limited , its subsidiary undertaking.

Wonderland Show Ltd

At the balance sheet date, the company owed £1,000 (2025 - £1,000) to Wonderland Show Ltd , its subsidiary undertaking.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mrs Lucy Jane Dowler.

She is considered to be the ultimate controlling party by virtue of her controlling interest of 51% of the issued ordinary share capital.