Registered number
11296672
Pretty White Dress Ltd
Filleted Accounts
30 April 2024
Pretty White Dress Ltd
Registered number: 11296672
Balance Sheet
as at 30 April 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 38,235 21,959
Current assets
Stocks 15,167 39,069
Debtors 4 79,891 91,490
Cash at bank and in hand 40,460 43,264
135,518 173,823
Creditors: amounts falling due within one year 5 (106,125) (115,538)
Net current assets 29,393 58,285
Total assets less current liabilities 67,628 80,244
Creditors: amounts falling due after more than one year 6 (6,024) (10,995)
Net assets 61,604 69,249
Capital and reserves
Called up share capital 100 100
Profit and loss account 61,504 69,149
Shareholder's funds 61,604 69,249
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mrs S Hassan
Director
Approved by the board on 25 November 2024
Pretty White Dress Ltd
Notes to the Accounts
for the year ended 30 April 2024
1 Accounting policies
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).
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 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Dresses 50% straight line
Computer Equipment over 5 years
Fixtures, fittings, tools and equipment 25% reducing balance
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Current tax assets and liabilities are not discounted.
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.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 4 4
3 Tangible fixed assets
Dresses Furniture & Fixtures Computer Expenses Total
£ £ £ £
Cost
At 1 May 2023 105,560 6,275 3,304 115,139
Additions 69,465 - 916 70,381
Disposals (29,778) - - (29,778)
At 30 April 2024 145,247 6,275 4,220 155,742
Depreciation
At 1 May 2023 87,672 3,986 1,522 93,180
Charge for the year 52,620 641 844 54,105
On disposals (29,778) - - (29,778)
At 30 April 2024 110,514 4,627 2,366 117,507
Net book value
At 30 April 2024 34,733 1,648 1,854 38,235
At 30 April 2023 17,888 2,289 1,782 21,959
4 Debtors 2024 2023
£ £
Trade debtors 74,891 86,490
Other debtors 5,000 5,000
79,891 91,490
5 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 4,728 4,728
Trade creditors 8,210 2,506
Taxation and social security costs 2,677 5,796
Other creditors 90,510 102,508
106,125 115,538
6 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 6,024 10,995
7 Other information
Pretty White Dress Ltd is a private company limited by shares and incorporated in England. Its registered office is:
7 Colebrook Road
Timperley
Altrincham
Greater Manchester
WA15 6NW
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