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Company Registration No. 12595357 (England and Wales)
Evie Black Occasion Wear Ltd Unaudited accounts for the year ended 31 May 2024
Evie Black Occasion Wear Ltd Unaudited accounts Contents
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Evie Black Occasion Wear Ltd Company Information for the year ended 31 May 2024
Directors
Sharon Turnbull Charlotte Graham
Company Number
12595357 (England and Wales)
Registered Office
14 WEST TERRACE COXHOE DURHAM DH6 4HP ENGLAND
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Evie Black Occasion Wear Ltd Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
125,968 
128,871 
Current assets
Inventories
91,700 
70,421 
Debtors
4,774 
5,754 
Cash at bank and in hand
12,891 
20,929 
109,365 
97,104 
Creditors: amounts falling due within one year
(45,725)
(43,309)
Net current assets
63,640 
53,795 
Total assets less current liabilities
189,608 
182,666 
Creditors: amounts falling due after more than one year
(70,581)
(66,733)
Net assets
119,027 
115,933 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
119,025 
115,931 
Shareholders' funds
119,027 
115,933 
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 directors acknowledge their 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 of Directors and authorised for issue on 26 February 2025 and were signed on its behalf by
Sharon Turnbull Director Company Registration No. 12595357
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Evie Black Occasion Wear Ltd Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
Evie Black Occasion Wear Ltd is a private company, limited by shares, registered in England and Wales, registration number 12595357. The registered office is 14 WEST TERRACE, COXHOE, DURHAM, DH6 4HP, ENGLAND.
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:
Land & buildings
50 years
Fixtures & fittings
5 years
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
4
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 June 2023
128,823 
1,270 
130,093 
At 31 May 2024
128,823 
1,270 
130,093 
Depreciation
At 1 June 2023
1,074 
148 
1,222 
Charge for the year
2,609 
294 
2,903 
At 31 May 2024
3,683 
442 
4,125 
Net book value
At 31 May 2024
125,140 
828 
125,968 
At 31 May 2023
127,749 
1,122 
128,871 
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Evie Black Occasion Wear Ltd Notes to the Accounts for the year ended 31 May 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
4,241 
3,615 
Accrued income and prepayments
400 
400 
Other debtors
133 
1,739 
4,774 
5,754 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
3,724 
8,772 
VAT
3,670 
1,462 
Trade creditors
22,066 
3,725 
Taxes and social security
3,256 
8,506 
Other creditors
2,217 
9,552 
Loans from directors
10,124 
10,624 
Accruals
668 
668 
45,725 
43,309 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
70,581 
66,733 
8
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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