REGISTERED NUMBER: 13728120 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

DCCM FASHION LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs L Zhu

REGISTERED OFFICE:

Apartment 7

1 Goodge Street

London

W1T 2PA

REGISTERED NUMBER:

13728120 (England and Wales)

ACCOUNTANTS:

Jamieson Stone LLP

Windsor House

40/41 Great Castle Street

London

W1W 8LU

FIXED ASSETS

Tangible assets

4

3,610,308

3,197,492

Investments

5

150,000

-

3,760,308

3,197,492

CURRENT ASSETS

Debtors

6

32,123

5,578

Cash at bank and in hand

3,525,572

3,362,866

3,557,695

3,368,444

CREDITORS

Amounts falling due within one year

7

(6,039,349

)

(6,039,647

)

NET CURRENT LIABILITIES

(2,481,654

)

(2,671,203

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,278,654

526,289

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

1,278,653

526,288

SHAREHOLDERS' FUNDS

1,278,654

526,289

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 September 2025 and were signed by:

Mrs L Zhu - Director

1.	STATUTORY INFORMATION

DCCM Fashion Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is the total amount receivable by the company excluding value added tax, in the ordinary course of its business for goods supplied and services provided.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2% on cost

Reference materials

-

33% on cost

Computer equipment

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Foreign currencies

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 rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Reference

Computer

property

materials

equipment

Totals

£

£

£

£

COST

At 1 January 2024

3,187,928

73,761

3,525

3,265,214

Additions

453,319

-

2,332

455,651

At 31 December 2024

3,641,247

73,761

5,857

3,720,865

DEPRECIATION

At 1 January 2024

16,785

49,174

1,763

67,722

Charge for year

16,784

24,587

1,464

42,835

At 31 December 2024

33,569

73,761

3,227

110,557

NET BOOK VALUE

At 31 December 2024

3,607,678

-

2,630

3,610,308

At 31 December 2023

3,171,143

24,587

1,762

3,197,492

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

Additions

150,000

At 31 December 2024

150,000

NET BOOK VALUE

At 31 December 2024

150,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Amounts owed by group undertakings

22,850

-

VAT

9,273

5,578

32,123

5,578

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Other loans

5,050,000

5,060,000

Trade creditors

99,755

15,287

Corporation tax

191,404

94,212

Social security and other taxes

-

2,125

Other creditors

650

649

Director's current accounts

638,174

830,508

Accrued expenses

59,366

36,866

6,039,349

6,039,647

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

1

Ordinary

£1

1

1