Company No: 07908402 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

E Pomerance

REGISTERED OFFICE	2 Leman Street
	London
	E1W 9US
	United Kingdom

COMPANY NUMBER

07908402 (England and Wales)

ACCOUNTANT	Gravita Essex Limited
	Kings House
	101-135 Kings Road
	Brentwood
	Essex
	CM14 4DR
	United Kingdom

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	6,135		7,039
		6,135		7,039
Current assets
Stocks	4	1,314,872		1,416,513
Debtors	5	420,798		560,054
Cash at bank and in hand		329,886		186,321
		2,065,556		2,162,888
Creditors: amounts falling due within one year	6	( 613,025)		( 956,931)
Net current assets		1,452,531		1,205,957
Total assets less current liabilities		1,458,666		1,212,996
Creditors: amounts falling due after more than one year	7	( 65,849)		0
Net assets		1,392,817		1,212,996
Capital and reserves
Called-up share capital		104		104
Profit and loss account		1,392,713		1,212,892
Total shareholders' funds		1,392,817		1,212,996

For the financial year ending 31 January 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Pomerance Boutique Limited (registered number: 07908402) were approved and authorised for issue by the Director on 23 September 2026. They were signed on its behalf by:

E Pomerance Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Pomerance Boutique Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 2 Leman Street, London, E1W 9US, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.

Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Profit and Loss Account in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
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 financial statements. 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

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	5 years straight line
Plant and machinery etc.	25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Leases

The Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	3		3

3. Tangible assets

	Land and buildings		Plant and machinery etc.		Total
	£		£		£
Cost
At 01 February 2025	5,650		16,491		22,141
Additions	0		1,728		1,728
At 31 January 2026	5,650		18,219		23,869
Accumulated depreciation
At 01 February 2025	5,650		9,452		15,102
Charge for the financial year	0		2,632		2,632
At 31 January 2026	5,650		12,084		17,734
Net book value
At 31 January 2026	0		6,135		6,135
At 31 January 2025	0		7,039		7,039

4. Stocks

	2026		2025
	£		£
Stocks (secured)	1,314,872		1,416,513

5. Debtors

	2026		2025
	£		£
Trade debtors	62,440		436,145
Amounts owed by related parties	100,500		85,000
Other debtors	257,858		38,909
	420,798		560,054

6. Creditors: amounts falling due within one year

	2026		2025
	£		£
Bank loans (secured)	102,620		77,837
Trade creditors	19,442		97,042
Taxation and social security	149,984		242,842
Other creditors	340,979		539,210
	613,025		956,931

7. Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Bank loans (secured)	65,849		0

There are no amounts included above in respect of which any security has been given by the small entity.

8. Financial commitments

Other financial commitments

	2026		2025
	£		£
Total future minimum lease payments under non-cancellable operating lease	10,022		52,259