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Company Registration No. 13410358 (England and Wales)
Sophie Darling Limited Unaudited accounts for the year ended 31 May 2024
Sophie Darling Limited Unaudited accounts Contents
Page
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Sophie Darling Limited Company Information for the year ended 31 May 2024
Director
Sophie Saunders
Company Number
13410358 (England and Wales)
Registered Office
Studio 11 Beaconsfield Workshops 25 Ditchling Rise Brighton East Sussex BN1 4QL United Kingdom
Accountants
Afresh Accountants Ltd 3 Wilbury Villas Hove East Sussex BN3 6GB
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Sophie Darling Limited Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4,937 
7,097 
Current assets
Inventories
16,003 
22,329 
Debtors
8,356 
10,726 
Cash at bank and in hand
8,559 
11,472 
32,918 
44,527 
Creditors: amounts falling due within one year
(26,626)
(53,050)
Net current assets/(liabilities)
6,292 
(8,523)
Total assets less current liabilities
11,229 
(1,426)
Creditors: amounts falling due after more than one year
(14,000)
- 
Net liabilities
(2,771)
(1,426)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(2,772)
(1,427)
Shareholders' funds
(2,771)
(1,426)
For the year ending 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 24 February 2025 and were signed on its behalf by
Sophie Saunders Director Company Registration No. 13410358
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Sophie Darling Limited Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
Sophie Darling Limited is a private company, limited by shares, registered in England and Wales, registration number 13410358. The registered office is Studio 11 Beaconsfield Workshops, 25 Ditchling Rise, Brighton, East Sussex, BN1 4QL, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
Depreciated over 4 years
Computer equipment
Depreciated over 4 years
Going concern
With the continuing support of the director and sole shareholder and the additional support provided by a friend, the company expects to be able to continue to trade and return to profitability as it focuses on magins and overheads. The loan provided to support the business by a friend during the year of £20,000 has been reduced but no interest is being charged on this loan and further repayments have been paused whilst the company focuses on profitability.
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 June 2023
6,100 
4,962 
11,062 
At 31 May 2024
6,100 
4,962 
11,062 
Depreciation
At 1 June 2023
2,440 
1,525 
3,965 
Charge for the year
912 
1,248 
2,160 
At 31 May 2024
3,352 
2,773 
6,125 
Net book value
At 31 May 2024
2,748 
2,189 
4,937 
At 31 May 2023
3,660 
3,437 
7,097 
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Sophie Darling Limited Notes to the Accounts for the year ended 31 May 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
3,856 
5,528 
Accrued income and prepayments
- 
698 
Other debtors
4,500 
- 
8,356 
6,226 
Amounts falling due after more than one year
Other debtors
- 
4,500 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
4,819 
6,280 
Trade creditors
1,087 
9,978 
Taxes and social security
374 
295 
Other creditors
3,760 
1,047 
Loans from directors
12,999 
33,963 
Accruals
3,587 
1,487 
26,626 
53,050 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Other creditors
14,000 
- 
8
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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