2024-08-052025-03-312025-03-31false15877147FIERCE LEOTARDS 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FIERCE LEOTARDS LTD

Registered Number
15877147
(England and Wales)

Unaudited Financial Statements for the Period ended
31 March 2025

FIERCE LEOTARDS LTD
Company Information
for the period from 5 August 2024 to 31 March 2025

Directors

DOHERTY, Holly Jade
WHARTON, Rebecca Jane

Registered Address

26 Dunnock Grove
Birchwood
Warrington
WA3 6NW

Registered Number

15877147 (England and Wales)
FIERCE LEOTARDS LTD
Balance Sheet as at
31 March 2025

Notes

2025

£

£

Fixed assets
Tangible assets3915
915
Current assets
Stocks42,700
Debtors537
Cash at bank and on hand440
3,177
Creditors amounts falling due within one year6(5,096)
Net current assets (liabilities)(1,919)
Total assets less current liabilities(1,004)
Net assets(1,004)
Capital and reserves
Called up share capital2
Profit and loss account(1,006)
Shareholders' funds(1,004)
The financial statements were approved and authorised for issue by the Board of Directors on 13 May 2025, and are signed on its behalf by:
DOHERTY, Holly Jade
Director
WHARTON, Rebecca Jane
Director

Registered Company No. 15877147
FIERCE LEOTARDS LTD
Notes to the Financial Statements
for the period ended 31 March 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.
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).
Judgements and key sources of estimation uncertainty
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.
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.
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.
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.
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:
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.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
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 year0
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
Additions1,0981,098
At 31 March 251,0981,098
Depreciation and impairment
Charge for year183183
At 31 March 25183183
Net book value
At 31 March 25915915
At 04 August 24--
4.Stocks

2025

£
Finished goods2,700
Total2,700
5.Debtors: amounts due within one year

2025

£
Trade debtors / trade receivables37
Total37
6.Creditors: amounts due within one year

2025

£
Amounts owed to related parties5,096
Total5,096