ACCOUNTS - Final Accounts preparation

Registered number: 13391756

A GIRL OF MY WORD LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MAY 2025

A GIRL OF MY WORD LIMITED

REGISTERED NUMBER: 13391756

STATEMENT OF FINANCIAL POSITION

AS AT 31 MAY 2025

		2025		2024
Note		£		£

Fixed assets
Investments	4		5		5
			5		5
Current assets
Debtors: amounts falling due within one year	5	33,791		58,730
		33,791		58,730
Creditors: amounts falling due within one year	6	(33,573)		(58,452)
Net current assets			218		278
Total assets less current liabilities			223		283

Net assets			223		283

Capital and reserves
Called up share capital	7	1	1
Profit and loss account	8	222	282
		223	283

Page 1

A GIRL OF MY WORD LIMITED

REGISTERED NUMBER: 13391756

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 MAY 2025

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 year 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 7 October 2025.

A M S Cooke

Director

The notes on pages 4 to 7 form part of these financial statements.

Page 2

A GIRL OF MY WORD LIMITED

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 MAY 2025

	Called up share capital	Profit and loss account	Total equity
	£	£	£
At 1 June 2023	1	242	243
Comprehensive income for the year
Profit for the year	-	9,040	9,040
Total comprehensive income for the year	-	9,040	9,040
Contributions by and distributions to owners
Dividends: Equity capital	-	(9,000)	(9,000)
Total transactions with owners	-	(9,000)	(9,000)

At 1 June 2024	1	282	283
Comprehensive income for the year
Profit for the year	-	13,440	13,440
Total comprehensive income for the year	-	13,440	13,440
Contributions by and distributions to owners
Dividends: Equity capital	-	(13,500)	(13,500)
Total transactions with owners	-	(13,500)	(13,500)
At 31 May 2025	1	222	223

The notes on pages 4 to 7 form part of these financial statements.

Page 3

A GIRL OF MY WORD LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

1.Accounting policies

1.1

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:

1.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

1.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

1.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 4

A GIRL OF MY WORD LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

1.Accounting policies (continued)

1.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

1.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

1.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

1.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2.	Judgments in applying accounting policies and key sources of estimation uncertainty

In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily ascertainable from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates.
The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised.
The key areas of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below:
Prepayments & Accrued Expenditure
The company includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers. These provisions are estimated based upon the expected values of the invoices which are issued and services received following the period end.

Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

Page 5

A GIRL OF MY WORD LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	At 1 June 2024	5
	At 31 May 2025	5

Debtors

					2025	2024
					£	£


Other debtors	33,791	58,730
	33,791	58,730

Included within other debtors due within one year is a loan to A Cooke, a director, amounting to £18,973 (2024 - £43,911). Amounts repaid during the year totalled £24,938. The main conditions were as follows:

The loan is repayable on demand
Interest is charged at 2.25%

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	3,160	3,360
Amounts owed to group undertakings	14,769	36,269
Corporation tax	13,244	16,323
Accruals and deferred income	2,400	2,500
	33,573	58,452

Page 6

A GIRL OF MY WORD LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

7.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

1 (2024 - 1) Ordinary share of £1.00	1	1

Reserves

Profit and loss account

The profit and loss reserve is fully distributable.

Page 7