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REGISTERED NUMBER: 14289234 (England and Wales)






Eva Joyce Bridal Limited

Financial Statements

for the period

10 August 2022 to 31 August 2023






Eva Joyce Bridal Limited (Registered number: 14289234)

Contents of the Financial Statements
for the period 10 August 2022 to 31 August 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Eva Joyce Bridal Limited

Company Information
for the period 10 August 2022 to 31 August 2023







DIRECTOR: Miss R L Thompson





REGISTERED OFFICE: 10 Horton Street
Halifax
West Yorkshire
HX1 1PU





REGISTERED NUMBER: 14289234 (England and Wales)





ACCOUNTANTS: SMH Jolliffe Cork Ltd
Chartered Accountants
33 George Street
Wakefield
West Yorkshire
WF1 1LX

Eva Joyce Bridal Limited (Registered number: 14289234)

Balance Sheet
31 August 2023

Notes £ £
FIXED ASSETS
Tangible assets 4 9,961

CURRENT ASSETS
Stocks 14,627
Debtors 5 19,342
Cash at bank and in hand 3,709
37,678
CREDITORS
Amounts falling due within one year 6 41,979
NET CURRENT LIABILITIES (4,301 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

5,660

PROVISIONS FOR LIABILITIES 1,892
NET ASSETS 3,768

Eva Joyce Bridal Limited (Registered number: 14289234)

Balance Sheet - continued
31 August 2023

Notes £ £

CAPITAL AND RESERVES
Called up share capital 8 100
Retained earnings 3,668
SHAREHOLDERS' FUNDS 3,768

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 director and authorised for issue on 12 February 2024 and were signed by:





Miss R L Thompson - Director


Eva Joyce Bridal Limited (Registered number: 14289234)

Notes to the Financial Statements
for the period 10 August 2022 to 31 August 2023


1. STATUTORY INFORMATION

Eva Joyce Bridal Limited 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 functional and presentational currency for the company is the pound sterling (£). All financial information presented has been rounded to the nearest (£), unless otherwise stated.

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 - 20% on cost
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Computer equipment - 33% on cost

Fixed assets are initially recorded at cost.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
The company has chosen to adopt Sections 11 and 12 of FRS 102 in respect of financial instruments.

All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Financial assets and liabilities are only offset in the balance sheet when and only when there exists a legally enforceable right to set off the recognised amounts and the company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Financial assets are derecognised when and only when; a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or, c) the company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.


Eva Joyce Bridal Limited (Registered number: 14289234)

Notes to the Financial Statements - continued
for the period 10 August 2022 to 31 August 2023


2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the period 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 period 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.

Operating lease commitments
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

4. TANGIBLE FIXED ASSETS
Fixtures
Short Plant and and Computer
leasehold machinery fittings equipment Totals
£ £ £ £ £
COST
Additions 8,887 175 2,501 401 11,964
At 31 August 2023 8,887 175 2,501 401 11,964
DEPRECIATION
Charge for period 1,164 46 653 140 2,003
At 31 August 2023 1,164 46 653 140 2,003
NET BOOK VALUE
At 31 August 2023 7,723 129 1,848 261 9,961

Eva Joyce Bridal Limited (Registered number: 14289234)

Notes to the Financial Statements - continued
for the period 10 August 2022 to 31 August 2023


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£
Trade debtors 15,413
Other debtors 2,795
Prepayments and accrued income 1,134
19,342

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£
VAT 1,545
Directors' current accounts 31,433
Accruals and deferred income 9,001
41,979

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
£
Within one year 12,400
Between one and five years 51,150
63,550

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal
value: £
100 Ordinary 1 100