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REGISTERED NUMBER: 06008895 (England and Wales)










Amanda Jayne Fashions Ltd

Unaudited Financial Statements

for the Period 1 January 2023 to 30 June 2024






Amanda Jayne Fashions Ltd (Registered number: 06008895)






Contents of the Financial Statements
for the Period 1 January 2023 to 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Amanda Jayne Fashions Ltd

Company Information
for the Period 1 January 2023 to 30 June 2024







DIRECTORS: Mrs Florence Shirley Williams
Mrs Amanda Jayne Hodson





REGISTERED OFFICE: 10 Hop Terrace
Lostock Hall


Preston
Lancashire
PR5 5RU





REGISTERED NUMBER: 06008895 (England and Wales)






Amanda Jayne Fashions Ltd (Registered number: 06008895)

Balance Sheet
30 June 2024

2024 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 - 291

CURRENT ASSETS
Stocks 5 - 10,000
Cash at bank - 3,364
- 13,364
CREDITORS
Amounts falling due within one year 6 (5,009 ) (11,014 )
NET CURRENT (LIABILITIES)/ASSETS (5,009 ) 2,350
TOTAL ASSETS LESS CURRENT
LIABILITIES

(5,009

)

2,641

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (5,109 ) 2,541
(5,009 ) 2,641

Amanda Jayne Fashions Ltd (Registered number: 06008895)

Balance Sheet - continued
30 June 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 and Statement of Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 January 2025 and were signed on its behalf by:





Mrs Florence Shirley Williams - Director


Amanda Jayne Fashions Ltd (Registered number: 06008895)

Notes to the Financial Statements
for the Period 1 January 2023 to 30 June 2024

1. GENERAL INFORMATION

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
10 Hope Terrace
Lostock Hall
Preston
Lancashire
PR5 5RU
Great Britain

2. ACCOUNTING POLICIES

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND KEY ACCOUNTING ESTIMATES
The principal accounting policies applied in the preparation of these financial statements are set out below.These policies have been consistently applied to all the years presented, unless otherwise stated.

STATEMENT OF COMPLIANCE
These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

BASIS OF PREPARATION
These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

GOING CONCERN
The financial statements have been prepared on a going concern basis.

REVENUE RECOGNITION
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax,returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Office equipment - 25% on reducing balance

TAXATION
Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and Loss Account and Statement of Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Amanda Jayne Fashions Ltd (Registered number: 06008895)

Notes to the Financial Statements - continued
for the Period 1 January 2023 to 30 June 2024

2. ACCOUNTING POLICIES - continued
DEFERRED TAX
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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.

CASH AND CASH EQUIVALENTS
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

STOCKS
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

TRADE CREDITORS
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Amanda Jayne Fashions Ltd (Registered number: 06008895)

Notes to the Financial Statements - continued
for the Period 1 January 2023 to 30 June 2024

2. ACCOUNTING POLICIES - continued

SHARE CAPITAL
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

BORROWING
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.


DIVIDENDS
Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Office
fittings equipment Totals
£    £    £   
COST
At 1 January 2023
and 30 June 2024 7,002 428 7,430
DEPRECIATION
At 1 January 2023 6,711 428 7,139
Charge for period 291 - 291
At 30 June 2024 7,002 428 7,430
NET BOOK VALUE
At 30 June 2024 - - -
At 31 December 2022 291 - 291

5. STOCKS
2024 2022
£    £   
Stocks - 10,000

Amanda Jayne Fashions Ltd (Registered number: 06008895)

Notes to the Financial Statements - continued
for the Period 1 January 2023 to 30 June 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2022
£    £   
Corporation tax - 1,578
PAYE & NI - 338
Credit card account - 350
Directors' current accounts 5,009 6,065
Accrued expenses - 2,683
5,009 11,014