2023-09-012024-08-312024-08-31false11526636HOUSEOFDOTCOM 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HOUSEOFDOTCOM LTD

Registered Number
11526636
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

HOUSEOFDOTCOM LTD
Company Information
for the year from 1 September 2023 to 31 August 2024

Directors

JONES, Michael
WHITE, Helen

Registered Address

Burnham House Splash Lane
Wyton
Huntingdon
PE28 2AF

Registered Number

11526636 (England and Wales)
HOUSEOFDOTCOM LTD
Statement of Financial Position
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets32,8471,112
2,8471,112
Current assets
Stocks4138,782254,227
Debtors5103,30785,779
Cash at bank and on hand7,6891,026
249,778341,032
Creditors amounts falling due within one year6(391,804)(419,954)
Net current assets (liabilities)(142,026)(78,922)
Total assets less current liabilities(139,179)(77,810)
Creditors amounts falling due after one year7(1,461,395)(983,598)
Net assets(1,600,574)(1,061,408)
Capital and reserves
Called up share capital11
Share premium422,405422,405
Profit and loss account(2,022,980)(1,483,814)
Shareholders' funds(1,600,574)(1,061,408)
The financial statements were approved and authorised for issue by the Board of Directors on 9 April 2025, and are signed on its behalf by:
WHITE, Helen
Director
Registered Company No. 11526636
HOUSEOFDOTCOM LTD
Notes to the Financial Statements
for the year ended 31 August 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
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).
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Defined contribution pension plan
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
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.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Plant and machinery2
Office Equipment4
Stocks and work in progress
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, deposits with banks, loans to related parties and investments in non-puttable ordinary shares.
2.Average number of employees

20242023
Average number of employees during the year76
3.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 01 September 237,4877,487
Additions3,8733,873
At 31 August 2411,36011,360
Depreciation and impairment
At 01 September 236,3756,375
Charge for year2,1382,138
At 31 August 248,5138,513
Net book value
At 31 August 242,8472,847
At 31 August 231,1121,112
4.Stocks

2024

2023

££
Other stocks138,782254,227
Total138,782254,227
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables27,55913,258
Other debtors75,74872,521
Total103,30785,779
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables141,706117,775
Bank borrowings and overdrafts51,993116,155
Taxation and social security63,86429,474
Other creditors134,241156,550
Total391,804419,954
7.Creditors: amounts due after one year

2024

2023

££
Other creditors1,461,395983,598
Total1,461,395983,598
8.Provisions for liabilities
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that woul be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
9.Related party transactions
During the year the company entered into the following transactions with related parties: 2024 2023 £ £ Directors loans 112,663 117,015 Other creditors includes loans made to the Company from the directors totalling £112,663 (2023: £117,015). The expectation is this will not be repaid within the next 12 months so the loans are disclosed within creditors due in more than one year.