ACCOUNTS - Final Accounts preparation

Registered number: 16247504

POS DELIVERIES LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2025

POS DELIVERIES LIMITED

CONTENTS

	Page
Balance sheet	1 - 2
Notes to the financial statements	3 - 7

POS DELIVERIES LIMITED

REGISTERED NUMBER: 16247504

BALANCE SHEET

AS AT 31 DECEMBER 2025

		2025
Note		£

Fixed assets
Tangible assets	4		15,262
			15,262
Current assets
Stocks	5	1,077
Debtors: amounts falling due within one year	6	12,676
Cash at bank and in hand	7	1,124
		14,877
Creditors: amounts falling due within one year	8	(45,007)
Net current liabilities			(30,130)
Total assets less current liabilities			(14,868)

Net liabilities			(14,868)

Capital and reserves
Called up share capital	9	100
Profit and loss account		(14,968)
		(14,868)

POS DELIVERIES LIMITED

REGISTERED NUMBER: 16247504

BALANCE SHEET (CONTINUED)

AS AT 31 DECEMBER 2025

The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

Jason Balsam

Director

Date: 6 October 2026

The notes on pages 3 to 7 form part of these financial statements.

POS DELIVERIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

1.	General information

POS Deliveries Limited is a private company, limited by shares, registered in England and Wales, registration number 16247504. The registered office address is 21a Battlers Green Farm, Common Lane, Radlett, United Kingdom, WD7 8PH.

The principal activity of the company is the provision of delivery services for restaurants and the sale of hardware products.

The company was incorporated on 12 February 2025 and commenced trading on that date.

The company shortened its Accounting Reference Date from 28 February 2026 to 31 December 2025.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Foreign currency translation

Functional and presentation currency

The company's functional and presentational currency is pound sterling.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

2.3

Turnover

Turnover comprises revenue recognised from the provision of delivery services for restaurants and the sale of hardware products. Revenue from delivery services is recognised when the service has been performed and the company has satisfied its performance obligations. Revenue from the sale of hardware products is recognised when control of the goods has been transferred to the customer, typically upon delivery. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

POS DELIVERIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment

33%

straight line method

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.6

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment.

2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

POS DELIVERIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.10

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.

Employees

The average monthly number of employees, including the director, during the period was 1.

4.	Tangible fixed assets

		Computer equipment
		£
	Cost
	Additions	17,604
	At 31 December 2025	17,604
	Depreciation
	Charge for the period	2,342
	At 31 December 2025	2,342
	Net book value
	At 31 December 2025	15,262

POS DELIVERIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

5.	Stocks
		2025
		£

	Finished goods and goods for resale	1,077
		1,077

Debtors

					2025
					£


	Trade debtors	6,526
	Accrued income	6,150
		12,676

7.	Cash and cash equivalents
		2025
		£

	Cash at bank and in hand	1,124

8.	Creditors: Amounts falling due within one year
		2025
		£

	Trade creditors	2,928
	Amounts owed to group undertakings	32,813
	Other taxation and social security	172
	Other creditors	45
	Accruals	9,049
		45,007

POS DELIVERIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

9.	Share capital
		2025
		£

		Allotted, called up and fully paid

		100 Ordinary shares of £1.00 each	100

On 12 February 2025, the company issued 100 ordinary subscribers shares of £1 each.

10.	Related party transactions
	No disclosure has been made of transactions with other wholly owned group companies in accordance with FRS 102 section 1A paragraph 1AC.35. Included within other creditors at the period end is an amount of £45 due to the director of the company. The loan is interest free and repayable on demand.