2024-01-092025-01-312025-01-31false15399168SUGA BOMB BOUTIQUE 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SUGA BOMB BOUTIQUE LTD

Registered Number
15399168
(England and Wales)

Unaudited Financial Statements for the Period ended
31 January 2025

SUGA BOMB BOUTIQUE LTD
Company Information
for the period from 9 January 2024 to 31 January 2025

Director

GRAHAM, Chloe

Registered Address

47-53 Lister Street
Hull
HU1 2RZ

Registered Number

15399168 (England and Wales)
SUGA BOMB BOUTIQUE LTD
Balance Sheet as at
31 January 2025

Notes

2025

£

£

Fixed assets
Tangible assets3804
804
Current assets
Stocks42,500
Cash at bank and on hand1,706
4,206
Creditors amounts falling due within one year6(5,734)
Net current assets (liabilities)(1,528)
Total assets less current liabilities(724)
Net assets(724)
Capital and reserves
Called up share capital1
Profit and loss account(725)
Shareholders' funds(724)
The financial statements were approved and authorised for issue by the Director on 6 May 2025, and are signed on its behalf by:
GRAHAM, Chloe
Director
Registered Company No. 15399168
SUGA BOMB BOUTIQUE LTD
Notes to the Financial Statements
for the period ended 31 January 2025

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.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
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:

Reducing balance (%)
Fixtures and fittings20
Office Equipment20
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

2025
Average number of employees during the year1
3.Tangible fixed assets

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
Additions456514970
At 31 January 25456514970
Depreciation and impairment
Charge for year7294166
At 31 January 257294166
Net book value
At 31 January 25384420804
At 08 January 24---
4.Stocks

2025

£
Finished goods2,500
Total2,500
5.Debtors: amounts due within one year
6.Creditors: amounts due within one year

2025

£
Bank borrowings and overdrafts5,734
Total5,734
7.Share capital
1 ordinary share