Company No: 07942078 (England and Wales)

Contents

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

DIRECTOR

A C Williams

SECRETARY

E A Williams

REGISTERED OFFICE	Ground Floor Keble House
	Southernhay Gardens
	Exeter
	EX1 1NT
	United Kingdom

BUSINESS ADDRESS

The Old Farm, Gully Lane, Luppitt, Honiton, Devon EX14 4RZ

COMPANY NUMBER

07942078 (England and Wales)

ACCOUNTANT	Gravita Western Limited
	Keble House
	Southernhay Gardens
	Exeter
	EX1 1NT
	United Kingdom

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	4	2,745		3,083
		2,745		3,083
Current assets
Debtors	5	11,978		10,952
Cash at bank and in hand		120,468		137,598
		132,446		148,550
Creditors: amounts falling due within one year	6	( 20,578)		( 15,342)
Net current assets		111,868		133,208
Total assets less current liabilities		114,613		136,291
Provision for liabilities		( 521)		( 586)
Net assets		114,092		135,705
Capital and reserves
Called-up share capital		100		100
Profit and loss account		113,992		135,605
Total shareholders' funds		114,092		135,705

For the financial year ending 31 March 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 Pootle Technology Limited (registered number: 07942078) were approved and authorised for issue by the Director on 02 November 2026. They were signed on its behalf by:

A C Williams 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

Pootle Technology 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 Ground Floor Keble House, Southernhay Gardens, Exeter, EX1 1NT, 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 represents amounts chargeable in respect of the sale of goods and services to customers falling within the company's ordinary activities.

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.

The carrying amount of deferred tax assets is reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill

10 years straight line

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of ten years.

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:

Fixtures and fittings

20 % 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.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Long term contracts

Amounts recoverable on long term contracts, which are included in debtors are stated at the net sales value of the work done after provisions for contingencies and anticipated future losses on contracts, less amounts received as progress payments on account. Excess progress payments are included in creditors as payments received on account.

Operating leases

Rentals payable under operating leases are charged in the profit and loss account on a straight line basis over the lease term

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	2		3

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 April 2025	10,000		10,000
At 31 March 2026	10,000		10,000
Accumulated amortisation
At 01 April 2025	10,000		10,000
At 31 March 2026	10,000		10,000
Net book value
At 31 March 2026	0		0
At 31 March 2025	0		0

4. Tangible assets

	Fixtures and fittings		Total
	£		£
Cost
At 01 April 2025	18,434		18,434
Additions	288		288
At 31 March 2026	18,722		18,722
Accumulated depreciation
At 01 April 2025	15,351		15,351
Charge for the financial year	626		626
At 31 March 2026	15,977		15,977
Net book value
At 31 March 2026	2,745		2,745
At 31 March 2025	3,083		3,083

5. Debtors

	2026		2025
	£		£
Trade debtors	11,906		9,466
Corporation tax	0		561
Other debtors	72		925
	11,978		10,952

6. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	7,518		5,483
Taxation and social security	9,229		7,988
Other creditors	3,831		1,871
	20,578		15,342

7. Financial commitments

Commitments

	2026		2025
	£		£
Total future minimum lease payments under non-cancellable operating leases	18,529		4,934