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Registration number: 11860740

The Seraphina Collection Ltd

Unaudited Filleted Abridged Financial Statements

for the Period from 1 April 2024 to 28 February 2025

 

The Seraphina Collection Ltd

Contents

Company Information

1

Abridged Balance Sheet

2 to 3

Notes to the Unaudited Abridged Financial Statements

4 to 6

 

The Seraphina Collection Ltd

Company Information

Director

Miss Rosie Hore

Registered office

Old Fire Station Enterprise Centre
2 Salt Lane
Salisbury
Wiltshire
SP1 1DU

Accountants

Howdenwhite LLP
Chartered Certified AccountantsUnits 16-18, The Boscombe Centre
Mills Way
Amesbury
Salisbury
Wiltshire
SP4 7SD

 

The Seraphina Collection Ltd

(Registration number: 11860740)
Abridged Balance Sheet as at 28 February 2025

Note

2025
£

2024
£

Current assets

 

Stocks

4

-

5,000

Debtors

1,305

4,572

Cash at bank and in hand

 

342,438

355,180

 

343,743

364,752

Prepayments and accrued income

 

-

8,366

Creditors: Amounts falling due within one year

(17,066)

(41,113)

Total assets less current liabilities

 

326,677

332,005

Accruals and deferred income

 

(2,020)

(3,434)

Net assets

 

324,657

328,571

Capital and reserves

 

Called up share capital

5

1

1

Retained earnings

324,656

328,570

Shareholders' funds

 

324,657

328,571

For the financial period ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

 

The Seraphina Collection Ltd

(Registration number: 11860740)
Abridged Balance Sheet as at 28 February 2025

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 14 March 2025
 

.........................................
Miss Rosie Hore
Director

 

The Seraphina Collection Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 1 April 2024 to 28 February 2025

1

General information

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

The address of its registered office is:
Old Fire Station Enterprise Centre
2 Salt Lane
Salisbury
Wiltshire
SP1 1DU

These financial statements were authorised for issue by the director on 14 March 2025.

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 abridged 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 abridged 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.

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.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

The Seraphina Collection Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 1 April 2024 to 28 February 2025

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.

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.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1 (2024 - 4).

4

Stocks

2025
£

2024
£

Other inventories

-

5,000

5

Share capital

Allotted, called up and fully paid shares

2025

2024

No.

£

No.

£

Ordinary shares of £1 each

1

1

1

1

       
 

The Seraphina Collection Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 1 April 2024 to 28 February 2025

6

Related party transactions

Transactions with the director

2025

At 1 April 2024
£

Repayments by director
£

At 28 February 2025
£

Miss Rosie Hore

Director Loan

(175)

175

-

2024

At 1 April 2023
£

Repayments by director
£

At 31 March 2024
£

Miss Rosie Hore

Director Loan

137

(312)

(175)

Director's remuneration

The director's remuneration for the period was as follows:

2025
£

2024
£

Remuneration

-

6,285