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Registered number: 15485634 OUVERTURE LONDON LTD UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 FEBRUARY 2025
OUVERTURE LONDON LTD
CONTENTS
| Page
Statement of Financial Position | 1
Notes to the Financial Statements | 2 - 4
OUVERTURE LONDON LTD REGISTERED NUMBER:15485634
STATEMENT OF FINANCIAL POSITION AS AT 28 FEBRUARY 2025
|  | 2025
Note |  | £
Current assets |  |  |
Stocks |  | 15,730 |
Debtors: amounts falling due within one year | 4 | 1,515 |
Cash at bank and in hand |  | 73 |
Current liabilities |  | 17,318 |
Creditors: amounts falling due within one year | 5 | (31,555) |
Net current liabilities |  |  | (14,237)
Net liabilities |  |  | (14,237)
Capital and reserves |  |  |
Called up share capital |  |  | 1
Profit and loss account |  |  | (14,238)
|  |  | (14,237)
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. 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 comprehensive income 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 on 16 September 2025.
A Hansel
Director
The notes on pages 2 to 4 form part of these financial statements. Page 1
OUVERTURE LONDON LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 FEBRUARY 2025
1. | General information
Ouventure London Ltd is a company registered in England and Wales. Its registered office address is at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, WD6 1JD. The principal activity of the company is selling luxury fragrances, candles and home scents. The company was incorporated on 13 February 2024 and commenced trading on 28 February 2024. 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 | Going concern
The company made a loss for the period and at the reporting date has net current liabilities and net liabilities. The director has assured that funds will be made available to the company so that it will be able to carry on trading and meet its financial obligations as and when they fall due for at least twelve months from the date the accounts are approved. Based on this the accounts have been prepared on a going concern basis.
| 2.3 | Taxation
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 reporting 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 reporting 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. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date. Page 2
OUVERTURE LONDON LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 FEBRUARY 2025 2.Accounting policies (continued)
| 2.4 | Stocks
Stocks are stated at the lower of cost and net realisable value. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in Statement of Comprehensive Income.
| 2.5 | Basic financial instruments
The company only enters into transactions that result in the recognition of basic financial assets and basic financial liabilities. Basic financial assets, such as trade and other debtors, are initially recognised at the transaction price less attributable transaction costs. Basic financial liabilities, such as trade and other creditors, are initially recognised at the transaction price plus attributable transaction costs. Subsequently, they are measured at amortised cost using the effective interest method, less any impairment losses in the case of basic financial assets. Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions. Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires. Cash and cash equivalents comprise of cash in hand and bank balances.
3. | Employees
| The average monthly number of employees, including directors, during the period was 1.
4. | Debtors
|  |  |  |  | 2025
|  |  |  |  | £
| Other debtors | 1,477
| Prepayments and accrued income | 38
|  | 1,515
Page 3
OUVERTURE LONDON LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 FEBRUARY 2025
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Trade creditors | 368
| Other creditors | 28,187
| Accruals and deferred income | 3,000
|  | 31,555
6. | Share capital
|  |  |  |  | 2025
|  |  |  |  | £
|  | Allotted, called up and fully paid |
|  | 1 Ordinary share of £1 | 1
On incorporation, the company issued 1 ordinary share of £1 at par.
Page 4