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82 Pond View Ltd
Unaudited Financial Statements
for the year ended 31 January 2026
Company registration number 15456423
(England and Wales)

Company Information

For the year ended 31 January 2026
Director Rogers, Nerkesha Callina

Registered office 49 Jamaica Street
Liverpool
L1 0AH

Registered number 15456423

Statement of Financial Position

As at 31 January 2026
2026
2025
£
£
£
£
Fixed assets
2,345
-
Current assets
5,180
1,656
Creditors amounts falling due within one year
(3,480)
(5,959)
Net current assets (liabilities)
1,700
(4,303)
Total assets less current liabilities
4,045
(4,303)
Net assets (liabilities)
4,045
(4,303)
Capital and reserves
4,045
(4,303)

Notes to the Financial Statements

1. Employees

The average number of employees during the year was 1 (2025: 1).

2. Additional disclosures

Prior Period Adjustment Restatement of Comparative Figures


During the preparation of the financial statements for the year ended 31 January 2026, the company identified errors in the accounting records relating to the previous financial year.


These principally concerned historical bank transactions and the recognition and classification of liabilities, including amounts owed to the director, outstanding payroll balances and Corporation Tax.


The comparative figures for the year ended 31 January 2025 have therefore been restated to reflect the corrected accounting records.


Current assets previously reported at £5,564 have been restated to £1,656, while creditors falling due within one year have increased from £1,057 to £5,959.


Consequently, previously reported net assets of £4,507 have been restated to net liabilities of £4,303, representing a reduction of £8,810.


These adjustments relate to the prior financial period and have been reflected in the comparative balance sheet and brought-forward reserves.

The company is a private company limited by shares and registered in England and Wales. It 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and authorised for issue by the director on 29 October 2026 and are signed on its behalf by:

Rogers, Nerkesha Callina
Rogers, Nerkesha Callina
Director

Company registration number 15456423