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Registered number: 12907089
Fashmode Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 12907089
31 March 2023 31 March 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 3 66,719 -
Tangible Assets 4 146,735 184,868
213,454 184,868
CURRENT ASSETS
Stocks 5 3,548,411 2,749,627
Debtors 6 1,178,888 752,149
Cash at bank and in hand 2,101,194 276,806
6,828,493 3,778,582
Creditors: Amounts Falling Due Within One Year 7 (4,038,908 ) (2,358,909 )
NET CURRENT ASSETS (LIABILITIES) 2,789,585 1,419,673
TOTAL ASSETS LESS CURRENT LIABILITIES 3,003,039 1,604,541
NET ASSETS 3,003,039 1,604,541
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 3,002,939 1,604,441
SHAREHOLDERS' FUNDS 3,003,039 1,604,541
Page 1
Page 2
For the year ending 31 March 2023 the company 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
U Riaz
Director
28/03/2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
1.2. Significant judgements and estimations
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 have been no judgements, estimates or assumptions made in the preparation of these financial
statements.
1.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
1.4. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight line basis over their expected useful economic lives, which is 5 years.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
1.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 20% straight line
Plant & Machinery 20% straight line
Fixtures & Fittings 20% straight line
Computer Equipment 33% straight line
1.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
1.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Page 3
Page 4
1.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 40 (2022: 33)
40 33
3. Intangible Assets
Development Costs
£
Cost
As at 1 April 2022 -
Additions 66,719
As at 31 March 2023 66,719
Net Book Value
As at 31 March 2023 66,719
As at 1 April 2022 -
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2022 90,472 11,410 117,057 26,406 245,345
Additions 31,526 - 36,302 11,295 79,123
As at 31 March 2023 121,998 11,410 153,359 37,701 324,468
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 April 2022 18,094 2,202 34,463 5,718 60,477
Provided during the period 77,874 2,281 27,331 9,770 117,256
As at 31 March 2023 95,968 4,483 61,794 15,488 177,733
Net Book Value
As at 31 March 2023 26,030 6,927 91,565 22,213 146,735
As at 1 April 2022 72,378 9,208 82,594 20,688 184,868
5. Stocks
31 March 2023 31 March 2022
£ £
Stock 3,548,411 2,749,627
3,548,411 2,749,627
6. Debtors
31 March 2023 31 March 2022
£ £
Due within one year
Trade debtors 294,696 405,604
Prepayments and accrued income 169,717 91,428
Intercompany 100 (61,457 )
Other debtors - Loan 120,000 -
VAT - 194,944
Net wages - 300
Directors' loan accounts 473,045 -
1,057,558 630,819
Due after more than one year
Other debtors 121,330 121,330
121,330 121,330
1,178,888 752,149
7. Creditors: Amounts Falling Due Within One Year
31 March 2023 31 March 2022
£ £
Trade creditors 2,072,258 1,805,151
Corporation tax 496,092 345,519
Other taxes and social security 23,787 24,633
VAT 5,767 -
Net wages 76 -
Other creditors - 12,500
AMEX 88,004 120,811
Pension control account 2,748 2,132
Accruals and deferred income 1,350,176 48,163
4,038,908 2,358,909
Page 5
Page 6
8. Share Capital
31 March 2023 31 March 2022
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2022 Amounts advanced Amounts repaid Amounts written off As at 31 March 2023
£ £ £ £ £
Mr Adeel Fiaz - 283,827 - - 283,827
Mr Usman Riaz - 189,218 - - 189,218
The above loan is unsecured, interest rate of 2% and repayable on demand.
10. Exceptional Items
During the period an amount to Ego Shoes Ltd, of which A Fiaz and U Riaz are shareholders and directors, totalled £61,457 has been written off due to Ego Shoes Ltd entering into liquidation. 
11. Comparative Period
The comparative amounts presented in the financial statements represent a shorther accounting period of 6 months. The comaparative period being 1 October 2021 to 31 March 2022.
12. General Information
Fashmode Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12907089 . The registered office is Unit A2 Longford Trading Estate, Thomas Street, Stretford, Manchester, M32 0JT.
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