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Registered Number: 05795118
England and Wales

 

 

 

MOTH STYLE LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 November 2022

End date: 31 October 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 167    241 
167    241 
Current assets      
Stocks 13,019    19,528 
Debtors 31,416    32,719 
Cash at bank and in hand 22,245    67,883 
66,680    120,130 
Creditors: amount falling due within one year (7,125)   (19,680)
Net current assets 59,555    100,450 
 
Total assets less current liabilities 59,722    100,691 
Creditors: amount falling due after more than one year (27,548)   (37,160)
Provisions for liabilities (96)   (43)
Net assets 32,078    63,488 
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 32,077    63,487 
Shareholders' funds 32,078    63,488 
 


For the year ended 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 profit and loss account has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 29 July 2024 and were signed by:


-------------------------------
Hazel Marchant
Director
1
General Information
Moth Style Limited is a private company, limited by shares, registered in England and Wales, registration number 05795118, registration address C/O Burton Varley Ltd, Suite 3, 2nd Floor Didsbury House, 748-754 Wilmslow Road, Manchester, M20 2DW.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102-1A The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared on the going concern basis and under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the balance sheet date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the profit and loss account.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.
Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Deprecation is recognized so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computer Equipment 33% Straight Line
Fixtures and Fittings 33% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees


Average number of employees during the year was 5 (2022 : 5).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 November 2022 8,604    2,132    10,736 
Additions   250    250 
Disposals    
At 31 October 2023 8,604    2,382    10,986 
Depreciation
At 01 November 2022 8,604    1,891    10,495 
Charge for year   324    324 
On disposals    
At 31 October 2023 8,604    2,215    10,819 
Net book values
Closing balance as at 31 October 2023   167    167 
Opening balance as at 01 November 2022   241    241 


2