REGISTERED NUMBER: 14205868 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

POP OCS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs Z H Close

E Hassan

REGISTERED OFFICE:

55-59 Old Compton Street

Soho

London

W1D 6HW

REGISTERED NUMBER:

14205868 (England and Wales)

AUDITORS:

Xeinadin Audit Limited

46 Hamilton Square

Birkenhead

Merseyside

CH41 5AR

FIXED ASSETS

Property, plant and equipment

4

33,333

36,112

CURRENT ASSETS

Debtors

5

262,046

257,190

Cash in hand

110

110

262,156

257,300

CREDITORS

Amounts falling due within one year

6

303,714

298,858

NET CURRENT LIABILITIES

(41,558

)

(41,558

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(8,225

)

(5,446

)

CAPITAL AND RESERVES

Called up share capital

110

110

Retained earnings

(8,335

)

(5,556

)

(8,225

)

(5,446

)

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 31 October 2026 and were signed on its behalf by:

E Hassan - Director

1.	STATUTORY INFORMATION

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

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements have been prepared on a going concern basis as the directors are satisfied that the company will have adequate resources to meet it's liabilities to third parties as and when they fall due. Also, the directors will continue to support the company when required.

Significant judgements and estimates

In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period. or in the period of the revision and future periods where the revision affects both current and future periods.

There are no significant judgements or estimates involved in the preparation of the financial statements.

Revenue

Revenue represents the value of rental income chargeable in respect of the company's investment property. Revenue is recognised evenly over the period of the rental agreement, net of value added tax.

Where rental income is received in advance of the period to which it relates, it is recognised as deferred income. Where rental income is due but not yet received and relates to a current or past period, it is recognised as accrued income.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold - Depreciated on straight line basis over it's useful life of 15 years.

Financial instruments

Basic financial assets and liabilities, which include debtors, creditors, cash and bank balances, are initially

measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Short

leasehold

£

COST

At 1 November 2024

and 31 October 2025

41,668

DEPRECIATION

At 1 November 2024

5,556

Charge for year

2,779

At 31 October 2025

8,335

NET BOOK VALUE

At 31 October 2025

33,333

At 31 October 2024

36,112

5.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Other debtors

75,021

70,165

Amounts falling due after more than one year:

Other debtors

187,025

187,025

Aggregate amounts

262,046

257,190

Rent deposits recoverable at the end of the lease term, previously included within debtors falling due within one year, are now presented within debtors falling due after more than one year to reflect the expected timing of recovery. The comparative amounts have been reclassified on the same basis. The reclassification has no effect on total debtors, net assets or the result for the prior year.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

38,968

40,168

Other creditors

264,746

258,690

303,714

298,858

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

376,000

373,500

Between one and five years

1,504,000

1,504,000

In more than five years

2,407,500

2,783,500

4,287,500

4,661,000

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Bradley Kelly BA BFP ACA FCCA (Senior Statutory Auditor)

for and on behalf of Xeinadin Audit Limited

9.	RELATED PARTY DISCLOSURES

Include in creditors, amount falling due within one year, is an amount of £38,968 (2024: £40,168) owed to the group undertakings. This loan is interest free and repayable on demand.

10.	POST BALANCE SHEET EVENTS

No significant events have occurred between the reporting date, 31 October 2025, and the date the financial statements were authorized for issue that would require adjustment to or disclosure in the financial statements.

11.	ULTIMATE CONTROLLING PARTY

The company's immediate parent is Maden Group Ltd, incorporated in England and Wales. The ultimate controlling parties are the shareholders of Maden Group Ltd by virtue of their holding in the parent company.

The largest and smallest group in which the results of the company are consolidated is that headed by Maden Group Ltd which is incorporated in the United Kingdom. The consolidated financial statements of this company are available to the public and may be obtained from the company's registered office being 1 Kings Avenue, London, United Kingdom, N21 3NA.

12.	COMPARATIVES

The balances presented for the prior year in the comparative financial statements are unaudited, as the company was not required to have its financial statements audited for that year.