Caseware UK (AP4) 2024.0.164 2024.0.164 2023-12-312023-12-312025-05-222025-05-22false42023-01-01falseThe principal activity of the company during the year was the wholesale distribution of ladies' lingerie.5truetrue 06865191 2023-01-01 2023-12-31 06865191 2022-01-01 2022-12-31 06865191 2023-12-31 06865191 2022-12-31 06865191 c:Director1 2023-01-01 2023-12-31 06865191 d:OfficeEquipment 2023-01-01 2023-12-31 06865191 d:OfficeEquipment 2023-12-31 06865191 d:OfficeEquipment 2022-12-31 06865191 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 06865191 d:CurrentFinancialInstruments 2023-12-31 06865191 d:CurrentFinancialInstruments 2022-12-31 06865191 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 06865191 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 06865191 d:ShareCapital 2023-12-31 06865191 d:ShareCapital 2022-12-31 06865191 d:RetainedEarningsAccumulatedLosses 2023-12-31 06865191 d:RetainedEarningsAccumulatedLosses 2022-12-31 06865191 d:TaxLossesCarry-forwardsDeferredTax 2023-12-31 06865191 d:TaxLossesCarry-forwardsDeferredTax 2022-12-31 06865191 d:RetirementBenefitObligationsDeferredTax 2023-12-31 06865191 d:RetirementBenefitObligationsDeferredTax 2022-12-31 06865191 d:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-01-01 2023-12-31 06865191 d:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-12-31 06865191 d:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-31 06865191 c:FRS102 2023-01-01 2023-12-31 06865191 c:Audited 2023-01-01 2023-12-31 06865191 c:FullAccounts 2023-01-01 2023-12-31 06865191 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 06865191 d:WithinOneYear 2023-12-31 06865191 d:WithinOneYear 2022-12-31 06865191 d:BetweenOneFiveYears 2023-12-31 06865191 d:BetweenOneFiveYears 2022-12-31 06865191 c:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 06865191 4 2023-01-01 2023-12-31 06865191 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure

Registered number: 06865191










EMPREINTE (UK) LIMITED










FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

 
EMPREINTE (UK) LIMITED
REGISTERED NUMBER: 06865191

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
225
470

  
225
470

Current assets
  

Debtors: amounts falling due within one year
 5 
394,321
414,389

Cash at bank and in hand
 6 
516,910
195,607

  
911,231
609,996

Creditors: amounts falling due within one year
 7 
(625,937)
(415,287)

Net current assets
  
 
 
285,294
 
 
194,709

Total assets less current liabilities
  
285,519
195,179

Provisions for liabilities
  

Other provisions
 9 
(37,735)
(32,811)

  
 
 
(37,735)
 
 
(32,811)

Net assets
  
247,784
162,368


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
247,684
162,268

  
247,784
162,368


Page 1

 
EMPREINTE (UK) LIMITED
REGISTERED NUMBER: 06865191
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2023

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
A F Tredwell
Director

Date: 22 May 2025

The notes on pages 3 to 9 form part of these financial statements.

Page 2

 
EMPREINTE (UK) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Empreinte (UK) Limited is a limited company. The Company is incorporated in England and Wales with registration number 06865191. The registered office is Becket House, 1 Lambeth Palace Road, London, England, SE1 7EU.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.3

Pensions

Defined contribution pension plan

The Company contributes into a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 
EMPREINTE (UK) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.4

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


 
2.5

Exceptional items

Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
33%
Straight-line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 4

 
EMPREINTE (UK) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.10

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.


3.


Employees

The average monthly number of employees, including directors, during the year was 4 (2022 - 5).

Page 5

 
EMPREINTE (UK) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 January 2023
735



At 31 December 2023

735



Depreciation


At 1 January 2023
265


Charge for the year on owned assets
245



At 31 December 2023

510



Net book value



At 31 December 2023
225


5.


Debtors

2023
2022
£
£


Trade debtors
374,383
365,296

Other debtors
9,417
8,942

Prepayments and accrued income
5,243
6,319

Deferred taxation
5,278
33,832

394,321
414,389



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
516,910
195,607

516,910
195,607


Page 6

 
EMPREINTE (UK) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
4,818
18,950

Amounts owed to group undertakings
322,086
60,363

Other taxation and social security
183,419
197,361

Accruals and deferred income
115,614
138,613

625,937
415,287



8.


Deferred taxation




2023


£






At beginning of year
33,832


Charged to profit or loss
(28,554)



At end of year
5,278

The deferred tax asset is made up as follows:

2023
2022
£
£


Tax losses carried forward
2,234
33,832

General provisions
3,044
-

5,278
33,832

Page 7

 
EMPREINTE (UK) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

9.


Provisions




Customer rebates

£





At 1 January 2023
32,811


Charged to profit or loss
33,302


Utilised in year
(28,378)



At 31 December 2023
37,735

Provisions for customer rebates represent estimated liabilities to customers based on sales made during the reporting period. 


10.


Pension commitments

The Company contributes into a defined contributions pension scheme. The assets of the scheme are held seperately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £223 (2022 - £196). Contributions totalling £Nil (2022 - £Nil) were payable to the fund at the balance sheet date and are included in creditors.


11.


Commitments under operating leases

At 31 December 2023 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2023
2022
£
£


Not later than 1 year
12,649
-

Later than 1 year and not later than 5 years
11,595
-

24,244
-


12.


Related party transactions

The company has made use of the exemption in FRS102 paragraph 33.1A not to disclose transactions with 100% group companies.


13.


Controlling party

The parent undertaking is Empreinte SAS. The ultimate parent undertaking is Eurofashion SAS. Both of these company's are registered in France. There is no ultimate controlling party.

Page 8

 
EMPREINTE (UK) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

14.


Auditors' information

The auditors' report on the financial statements for the year ended 31 December 2023 was unqualified.

The audit report was signed on 22 May 2025 by Benjamin Brookes (Senior statutory auditor) on behalf of Wellers.

 
Page 9