1 false false false false false false false false false false true false false false false false false No description of principal activity 2024-02-01 Sage Accounts Production Advanced 2024 - FRS102_2024 xbrli:pure xbrli:shares iso4217:GBP 08376953 2024-02-01 2025-01-31 08376953 2025-01-31 08376953 2024-01-31 08376953 2023-02-01 2024-01-31 08376953 2024-01-31 08376953 2023-01-31 08376953 core:PlantMachinery 2024-02-01 2025-01-31 08376953 core:FurnitureFittings 2024-02-01 2025-01-31 08376953 bus:Director1 2024-02-01 2025-01-31 08376953 core:PlantMachinery 2024-01-31 08376953 core:FurnitureFittings 2024-01-31 08376953 core:PlantMachinery 2025-01-31 08376953 core:FurnitureFittings 2025-01-31 08376953 core:WithinOneYear 2025-01-31 08376953 core:WithinOneYear 2024-01-31 08376953 core:AfterOneYear 2025-01-31 08376953 core:AfterOneYear 2024-01-31 08376953 core:ShareCapital 2025-01-31 08376953 core:ShareCapital 2024-01-31 08376953 core:RetainedEarningsAccumulatedLosses 2025-01-31 08376953 core:RetainedEarningsAccumulatedLosses 2024-01-31 08376953 core:PlantMachinery 2024-01-31 08376953 core:FurnitureFittings 2024-01-31 08376953 bus:SmallEntities 2024-02-01 2025-01-31 08376953 bus:AuditExemptWithAccountantsReport 2024-02-01 2025-01-31 08376953 bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 08376953 bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 08376953 bus:FullAccounts 2024-02-01 2025-01-31 08376953 core:KeyManagementPersonnel 2024-02-01 2025-01-31
COMPANY REGISTRATION NUMBER: 08376953
Alida Herbst Ltd
Filleted Unaudited Financial Statements
31 January 2025
Alida Herbst Ltd
Financial Statements
Year ended 31 January 2025
Contents
Page
Statement of financial position
1
Notes to the financial statements
3
Alida Herbst Ltd
Statement of Financial Position
31 January 2025
2025
2024
Note
£
£
£
Fixed assets
Tangible assets
5
985
1,439
Current assets
Stocks
10,900
11,793
Debtors
6
16,492
29,064
Cash at bank and in hand
32,685
18,262
--------
--------
60,077
59,119
Creditors: amounts falling due within one year
7
49,849
41,561
--------
--------
Net current assets
10,228
17,558
--------
--------
Total assets less current liabilities
11,213
18,997
Creditors: amounts falling due after more than one year
8
2,299
7,426
Provisions
Taxation including deferred tax
246
360
--------
--------
Net assets
8,668
11,211
--------
--------
Capital and reserves
Called up share capital
1
1
Profit and loss account
8,667
11,210
-------
--------
Shareholder funds
8,668
11,211
-------
--------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 January 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 member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
Alida Herbst Ltd
Statement of Financial Position (continued)
31 January 2025
These financial statements were approved by the board of directors and authorised for issue on 12 August 2025 , and are signed on behalf of the board by:
A Herbst
Director
Company registration number: 08376953
Alida Herbst Ltd
Notes to the Financial Statements
Year ended 31 January 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 4d Park End, London, NW3 2SE.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Plant and machinery
-
25% straight line
Fixtures and fittings
-
25% straight line
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Stocks
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 stock to its present location and condition.
Provisions
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.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).
5. Tangible assets
Plant and machinery
Fixtures and fittings
Total
£
£
£
Cost
At 1 February 2024 and 31 January 2025
14,002
1,628
15,630
--------
-------
--------
Depreciation
At 1 February 2024
12,602
1,589
14,191
Charge for the year
443
11
454
--------
-------
--------
At 31 January 2025
13,045
1,600
14,645
--------
-------
--------
Carrying amount
At 31 January 2025
957
28
985
--------
-------
--------
At 31 January 2024
1,400
39
1,439
--------
-------
--------
6. Debtors
2025
2024
£
£
Trade debtors
16,492
29,064
--------
--------
7. Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
5,201
5,074
Trade creditors
8,313
694
Corporation tax
3,731
7,093
Social security and other taxes
18,082
13,112
Other creditors
14,522
15,588
--------
--------
49,849
41,561
--------
--------
8. Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
2,299
7,426
-------
-------
9. Related party transactions
At the year end the company owed the director £1,542 (2024: £171).