PostlerFerguson Limited

PostlerFerguson Limited
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	1,897	1,055
		1,897	1,055
Current assets
Debtors	4	25,050	7,550
Investments	5	11,382	11,382
Cash at bank and in hand		5,471	(1,915)
		41,903	17,017
Creditors: amount falling due within one year	6	(28,898)	(21,297)
Net current assets		13,005	(4,280)

Total assets less current liabilities		14,902	(3,225)
Provisions for liabilities	7	(474)	(201)
Net assets		14,428	(3,426)

Capital and reserves
Called up share capital		4	4
Profit and loss account		14,424	(3,430)
Shareholders' funds		14,428	(3,426)

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 23 September 2026 and were signed on its behalf by:

-------------------------------
Ian Ferguson
Director

PostlerFerguson Limited
Notes to the Financial Statements
For the year ended 31 March 2026

General Information

PostlerFerguson Limited is a private company, limited by shares, registered in England and Wales, registration number 08925159, registration address Regent Studios Unit 206, 1 Thane Villas, London, N7 7PH.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings	25% Straight Line
Computer Equipment	25% Straight Line

Current asset investments

Current asset investments are stated at the lower of cost and net realisable value.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 2 (2025 : 2).

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Computer Equipment	Total
	£	£	£
At 01 April 2025	9,751	833	10,584
Additions	-	1,417	1,417
Disposals	-	-	-
At 31 March 2026	9,751	2,250	12,001
Depreciation
At 01 April 2025	9,112	417	9,529
Charge for year	249	326	575
On disposals	-	-	-
At 31 March 2026	9,361	743	10,104
Net book values
Closing balance as at 31 March 2026	390	1,507	1,897
Opening balance as at 01 April 2025	639	416	1,055

Debtors: amounts falling due within one year

	2026 £	2025 £
Trade Debtors	23,385	5,446
Prepayments & Accrued Income	415	438
Other Debtors	1,250	1,250
VAT	0	416
	25,050	7,550

Investments

	2026 £		2025 £
Investment in Own Shares - Cost b/fwd	11,382		11,382
	11,382		11,382

Creditors: amount falling due within one year

	2026 £	2025 £
Corporation Tax	8,661	4,074
Accrued Expenses	1,900	0
Deferred Income	18,178	0
Other Creditors	47	(1)
Directors' Current Accounts	0	16,417
Directors' current account 2	0	807
VAT	112	0
	28,898	21,297

Provisions for liabilities

	2026 £		2025 £
Deferred Tax	474		201
	474		201