POP-UP STUDIO LTD


Director	GLEDHILL, Laura Emily


Company Secretary	GLEDHILL, Jonathan Michael, Mr.


Registered Address	102 Sheriffs Highway
	Gateshead
	NE9 5SD


Registered Number	05335613 (England and Wales)

Statement of Financial Position
31 January 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Intangible assets	3		188		225
Tangible assets	4		17,014		14,063
			17,202		14,288
Current assets
Stocks		12,000		9,000
Debtors		-		1,254
Cash at bank and on hand		4,789		8,012
		16,789		18,266
Creditors amounts falling due within one year		(3,902)		(2,989)
Net current assets (liabilities)			12,887		15,277
Total assets less current liabilities			30,089		29,565
Net assets			30,089		29,565
Capital and reserves
Called up share capital			4		4
Profit and loss account			30,085		29,561
Shareholders' funds			30,089		29,565

The company was entitled to exemption from audit for this reporting period 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 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 8 October 2026, and are signed on its behalf by:

GLEDHILL, Laura Emily
Director
Registered Company No. 05335613

POP-UP STUDIO LTD

Notes to the Financial Statements
for the year ended 31 January 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	The intangible asset trademark is amortised over 10 years.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Office Equipment	4

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2026		2025
	Average number of employees during the year	1		1

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 February 25	375
	At 31 January 26	375
	Amortisation and impairment
	At 01 February 25	150
	Charge for year	37
	At 31 January 26	187
	Net book value
	At 31 January 26	188
	At 31 January 25	225

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 February 25	26,750
	Additions	4,005
	At 31 January 26	30,755
	Depreciation and impairment
	At 01 February 25	12,687
	Charge for year	1,054
	At 31 January 26	13,741
	Net book value
	At 31 January 26	17,014
	At 31 January 25	14,063