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Company Registration No. 12595357 (England and Wales)
Evie Black Occasion Wear Ltd Unaudited accounts for the year ended 31 May 2025
Evie Black Occasion Wear Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Evie Black Occasion Wear Ltd Company Information for the year ended 31 May 2025
Directors
Sharon Turnbull Charlotte Graham
Company Number
12595357 (England and Wales)
Registered Office
14 WEST TERRACE COXHOE DURHAM DH6 4HP ENGLAND
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Evie Black Occasion Wear Ltd Statement of financial position as at 31 May 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
123,137
125,968
Current assets
Inventories
91,437
91,700
Debtors
5
4,945
4,774
Cash at bank and in hand
36,654
12,891
133,036
109,365
Creditors: amounts falling due within one year
6
(46,359)
(45,725)
Net current assets
86,677
63,640
Total assets less current liabilities
209,814
189,608
Creditors: amounts falling due after more than one year
7
(66,590)
(70,581)
Net assets
143,224
119,027
Capital and reserves
Called up share capital
2
2
Profit and loss account
143,222
119,025
Shareholders' funds
143,224
119,027
For the year ending 31 May 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 18 September 2025 and were signed on its behalf by
Sharon Turnbull Director Company Registration No. 12595357
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Evie Black Occasion Wear Ltd Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
Evie Black Occasion Wear Ltd is a private company, limited by shares, registered in England and Wales, registration number 12595357. The registered office is 14 WEST TERRACE, COXHOE, DURHAM, DH6 4HP, 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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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
50 years
Fixtures & fittings
5 years
Turnover
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.
4
Tangible fixed assets
Land & buildings
Fixtures & fittings
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 June 2024
128,823
1,270
130,093
At 31 May 2025
128,823
1,270
130,093
Depreciation
At 1 June 2024
3,683
442
4,125
Charge for the year
2,577
254
2,831
At 31 May 2025
6,260
696
6,956
Net book value
At 31 May 2025
122,563
574
123,137
At 31 May 2024
125,140
828
125,968
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Evie Black Occasion Wear Ltd Notes to the Accounts for the year ended 31 May 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
4,945
4,241
Accrued income and prepayments
-
400
Other debtors
-
133
4,945
4,774
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
3,992
3,724
VAT
5,928
3,670
Trade creditors
14,351
22,066
Taxes and social security
11,502
3,256
Other creditors
-
2,217
Loans from directors
10,586
10,124
Accruals
-
668
46,359
45,725
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
66,590
70,581
8
Average number of employees
During the year the average number of employees was 3 (2024: 2).
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