2023-04-012024-03-312024-03-31false10084224Emilydeina 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Emilydeina Limited

Registered Number
10084224
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

Emilydeina Limited
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

Mirzac, Mariana Adriana

Registered Address

Grove House
2 Woodberry Grove
London
N12 0DR

Registered Number

10084224 (England and Wales)
Emilydeina Limited
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets346,53845,546
46,53845,546
Current assets
Stocks47,8814,892
Debtors525,12115,167
Cash at bank and on hand48,111101,588
81,113121,647
Creditors amounts falling due within one year6(37,492)(72,397)
Net current assets (liabilities)43,62149,250
Total assets less current liabilities90,15994,796
Creditors amounts falling due after one year7(15,116)(20,456)
Net assets75,04374,340
Capital and reserves
Called up share capital100100
Profit and loss account74,94374,240
Shareholders' funds75,04374,340
The financial statements were approved and authorised for issue by the Director on 8 November 2024, and are signed on its behalf by:
Mirzac, Mariana Adriana
Director
Registered Company No. 10084224
Emilydeina Limited
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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Fixtures and fittings20
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 year56
3.Tangible fixed assets

Land & buildings

Fixtures & fittings

Total

£££
Cost or valuation
At 01 April 2340,00010,83250,832
Additions-2,4192,419
At 31 March 2440,00013,25153,251
Depreciation and impairment
At 01 April 23-5,2865,286
Charge for year-1,4271,427
At 31 March 24-6,7136,713
Net book value
At 31 March 2440,0006,53846,538
At 31 March 2340,0005,54645,546
4.Stocks

2024

2023

££
Other stocks7,8814,892
Total7,8814,892
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables7,423-
Other debtors17,69815,167
Total25,12115,167
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables13,23513,959
Taxation and social security21,84241,547
Other creditors2,41516,891
Total37,49272,397
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts15,11620,456
Total15,11620,456
8.Provisions for liabilities