Company Registration No. 03520824 (England and Wales)
Izabelle Hammon Ltd
Unaudited accounts
for the year ended 31 March 2025
Izabelle Hammon Ltd
Company Information
for the year ended 31 March 2025
Directors
Izabelle Barbara Hammon
Nicola Hammon-Molloy
Company Number
03520824 (England and Wales)
Registered Office
Izabelle Hammon Ltd
Unit 35 Goulds Close
Bletchley
Milton Keynes
Buckinghamshire
MK1 1EQ
England
Izabelle Hammon Ltd
Accountants' report
Accountants' report to the board of directors of Izabelle Hammon Ltd on the preparation of the unaudited statutory accounts for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
Izabelle Hammon Ltd for the year ended
31 March 2025 as set out on pages
5 -
8 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Izabelle Hammon Ltd, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Izabelle Hammon Ltd and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Izabelle Hammon Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Izabelle Hammon Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Izabelle Hammon Ltd. You consider that Izabelle Hammon Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Izabelle Hammon Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Izabelle Hammon Ltd
Statement of financial position
as at 31 March 2025
Intangible assets
2,552
3,402
Tangible assets
706
20,408
Inventories
353,325
330,047
Cash at bank and in hand
162,911
281,326
Creditors: amounts falling due within one year
(146,570)
(256,856)
Net current assets
582,137
593,308
Total assets less current liabilities
585,395
617,118
Creditors: amounts falling due after more than one year
(2,431)
(12,431)
Provisions for liabilities
Net assets
582,567
600,163
Called up share capital
60
60
Capital redemption reserve
40
40
Profit and loss account
582,467
600,063
Shareholders' funds
582,567
600,163
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 3 September 2025 and were signed on its behalf by
Izabelle Barbara Hammon
Director
Company Registration No. 03520824
Izabelle Hammon Ltd
Notes to the Accounts
for the year ended 31 March 2025
Izabelle Hammon Ltd is a private company, limited by shares, registered in England and Wales, registration number 03520824. The registered office is Izabelle Hammon Ltd, Unit 35 Goulds Close, Bletchley, Milton Keynes, Buckinghamshire, MK1 1EQ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets. These financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
The accounts are presented in £ sterling.
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Leasehold - over 10 years
Motor vehicles
25% straight line
Fixtures & fittings
25% straight line
Other tangible fixed assets
Website - not depreciated
Izabelle Hammon Ltd
Notes to the Accounts
for the year ended 31 March 2025
Analysis of turnover by country of destination:
2025
United Kingdom £795,804
Rest of Europe £35,766
Rest of World £5,752
Total £837,322
2024
United Kingdom £801,551
Rest of Europe £43,692
Rest of World £6,779
Total £852,022
4
Intangible fixed assets
Goodwill
Other
Total
At 1 April 2024
7,000
37,743
44,743
At 31 March 2025
7,000
37,743
44,743
At 1 April 2024
7,000
34,341
41,341
Charge for the year
-
850
850
At 31 March 2025
7,000
35,191
42,191
At 31 March 2025
-
2,552
2,552
At 31 March 2024
-
3,402
3,402
5
Tangible fixed assets
Land & buildings
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 April 2024
96,234
129,284
225,518
Disposals
(42,804)
-
(42,804)
At 31 March 2025
53,430
129,775
183,205
At 1 April 2024
78,385
126,725
205,110
Charge for the year
-
2,344
2,344
On disposals
(24,955)
-
(24,955)
At 31 March 2025
53,430
129,069
182,499
At 31 March 2025
-
706
706
At 31 March 2024
17,849
2,559
20,408
Izabelle Hammon Ltd
Notes to the Accounts
for the year ended 31 March 2025
Amounts falling due within one year
Accrued income and prepayments
11,388
35,234
Other debtors
126,872
203,557
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
10,069
10,069
Trade creditors
50,766
156,116
Taxes and social security
7,501
6,313
Other creditors
47,571
57,525
8
Creditors: amounts falling due after more than one year
2025
2024
Included within other debtors are loans due from the Directors amounting to £94,258 (2024 £105,590). Interest is charged at 2% and the loan is repayable on demand.
10
Transactions with related parties
The Directors are also Directors and Shareholders of Beauty ID Manufacturers Limited. At the balance sheet date Beauty ID Manufacturers Limited owed £36,976 (2024 £104,742) to Izabelle Hammon Limited.
11
Average number of employees
During the year the average number of employees was 11 (2024: 11).