Contents of the Financial Statements

for the Period Ended 31 January 2025

Profit And Loss Account

for the Period Ended 31 January 2025

Balance sheet

As at 31 January 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 January 2025 the company was entitled to exemption 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.

The notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 31 January 2025

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover represents the value of shoes sold during the year, excluding Value Added Tax. Revenue is recognised when the shoes have been delivered to the customer and the significant risks and rewards of ownership have transferred.

  Valuation information and policy

  Stocks are valued at the lower of cost and net realisable value. Cost includes the purchase price and any directly attributable costs of bringing the stocks to their present location and condition.

Notes to the Financial Statements

for the Period Ended 31 January 2025

• 2. Employees

  	2025
  Average number of employees during the period	1