2023-04-012024-03-312024-03-31false08714985ALL THINGS ACCESSORY 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ALL THINGS ACCESSORY LTD

Registered Number
08714985
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

ALL THINGS ACCESSORY LTD
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

Mr Jonathan Green
Mr Robin Paul Mccartney

Registered Address

Oceana House First Floor
39 - 49 Commercial Road
Southampton
SO15 1GA

Registered Number

08714985 (England and Wales)
ALL THINGS ACCESSORY LTD
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets35,5107,449
5,5107,449
Current assets
Stocks4157,439115,806
Debtors527,4566,502
Cash at bank and on hand1,3353,221
186,230125,529
Creditors amounts falling due within one year6(142,040)(100,516)
Net current assets (liabilities)44,19025,013
Total assets less current liabilities49,70032,462
Net assets49,70032,462
Capital and reserves
Profit and loss account49,70032,462
Shareholders' funds49,70032,462
The financial statements were approved and authorised for issue by the Board of Directors on 7 August 2024, and are signed on its behalf by:
Mr Robin Paul Mccartney
Director
Registered Company No. 08714985
ALL THINGS ACCESSORY LTD
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Vehicles5
Office Equipment5
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Vehicles

Office Equipment

Total

£££
Cost or valuation
At 01 April 2320,0004,77224,772
Additions-2,7582,758
At 31 March 2420,0007,53027,530
Depreciation and impairment
At 01 April 2313,6673,65617,323
Charge for year4,0006974,697
At 31 March 2417,6674,35322,020
Net book value
At 31 March 242,3333,1775,510
At 31 March 236,3331,1167,449
4.Stocks

2024

2023

££
Finished goods157,439115,806
Total157,439115,806
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables24,8583,236
Other debtors7541,900
Prepayments and accrued income1,8441,366
Total27,4566,502
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables37,60414,427
Bank borrowings and overdrafts49,41154,869
Taxation and social security45,43524,141
Other creditors9,5907,079
Total142,040100,516