Company Registration No. 11586384 (England and Wales)
Pohco Ltd
Unaudited accounts
for the year ended 30 September 2026
Pohco Ltd
Company Information
for the year ended 30 September 2026
Company Number
11586384 (England and Wales)
Registered Office
Venta House 9a Port Road
Maesglas Retail Park
Newport
NP20 2NS
United Kingdom
Accountants
Evans Entwistle
26 Berkeley Square
Bristol
BS8 1HP
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
Pohco Ltd
for the year ended 30 September 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Pohco Ltd for the year ended 30 September 2026 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
Our work has been undertaken in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com.
Evans Entwistle
Member in Practice
26 Berkeley Square
Bristol
BS8 1HP
14 October 2026
Pohco Ltd
Statement of financial position
as at 30 September 2026
Tangible assets
3,587
5,292
Cash at bank and in hand
46,666
42,062
Creditors: amounts falling due within one year
(19,246)
(3,805)
Net current assets
53,825
47,980
Total assets less current liabilities
64,473
60,333
Provisions for liabilities
Called up share capital
1
1
Profit and loss account
63,790
59,326
Shareholders' funds
63,791
59,327
For the year ending 30 September 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 16 October 2026 and were signed on its behalf by
Paul Albone
Director
Company Registration No. 11586384
Pohco Ltd
Notes to the Accounts
for the year ended 30 September 2026
Pohco Ltd is a private company, limited by shares, registered in England and Wales, registration number 11586384. The registered office is Venta House 9a Port Road, Maesglas Retail Park, Newport, NP20 2NS, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
4 years straight line
Fixtures & fittings
5 years straight line
Computer equipment
3 years straight line
Investments in shares are included at fair value.
Pohco Ltd
Notes to the Accounts
for the year ended 30 September 2026
4
Tangible fixed assets
Total
At 30 September 2026
11,557
At 30 September 2026
7,970
At 30 September 2026
3,587
At 30 September 2025
5,292
5
Deferred taxation
2026
2025
Accelerated capital allowances
682
1,006
Provision at start of year
1,006
589
(Credited)/charged to the profit and loss account
(324)
417
Provision at end of year
682
1,006
Deferred tax is recognised on timing differences arising from accelerated capital allowances. The deferred tax liability at the balance sheet date has been calculated using a corporation tax rate of 19%.
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
The company has provided for £6,954 s455 Corporation Tax which is due on the overdrawn directors loan account balance (see note 10).
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
General Loan Outstanding
9,724
9,727
-
19,451
The balance represents an interest free loan that is repayable to the company upon demand.
Pohco Ltd
Notes to the Accounts
for the year ended 30 September 2026
9
Average number of employees
During the year the average number of employees was 1 (2025: 1).