POBS PRECISION TOOLS LTD

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—4

Registered number: 09455141

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		47,438		51,539

			47,438		51,539
CURRENT ASSETS
Debtors	5	40,988		13,051
Cash at bank and in hand		46,441		80,810

		87,429		93,861
Creditors: Amounts Falling Due Within One Year	6	(44,736 )		(49,628 )

NET CURRENT ASSETS (LIABILITIES)			42,693		44,233

TOTAL ASSETS LESS CURRENT LIABILITIES			90,131		95,772

PROVISIONS FOR LIABILITIES
Deferred Taxation			(10,181 )		(11,511 )

NET ASSETS			79,950		84,261

CAPITAL AND RESERVES
Called up share capital			2		2
Income Statement			79,948		84,259

SHAREHOLDERS' FUNDS			79,950		84,261

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POBS PRECISION TOOLS LTD

Statement of Financial Position (continued)

As At 30 June 2026

For the year ending 30 June 2026 the company was entitled to exemption from audit 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr Steven Lane Director	Mr Paul LANE Director
12/10/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

POBS PRECISION TOOLS LTD is a private company, limited by shares, incorporated in England & Wales, registered number 09455141 . The registered office is 44 Bickford Road, Aston, Birmingham, B6 7EE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

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

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	15% Reducing balance
Motor Vehicles	25% Reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

2.5. Taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

2.6. Pensions

The company operates a defined pension contribution scheme for the benefit of its directors . Contributions are charged to the income statement as they become payable.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 July 2025	112,729	17,100	129,829
Additions	4,472	-	4,472

As at 30 June 2026	117,201	17,100	134,301

...CONTINUED

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POBS PRECISION TOOLS LTD

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

Depreciation
As at 1 July 2025	62,901	15,389	78,290
Provided during the period	8,145	428	8,573

As at 30 June 2026	71,046	15,817	86,863

Net Book Value
As at 30 June 2026	46,155	1,283	47,438

As at 1 July 2025	49,828	1,711	51,539

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	40,988	13,051

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	-	9,678
Trade creditors	10,547	6,140
Corporation tax	15,976	20,086
VAT	12,955	11,504
Accruals and deferred income	1,070	1,070
Directors' loan accounts	4,188	1,150

	44,736	49,628

7. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	-	9,678

8. Related Party Transactions

The ultimate controlling parties during the year were Steven Lane & Paul Lane , directors, whom control the company by virtue of each owning 50% of the share capital.

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