REGISTERED NUMBER: 07235198 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2024

FOR

WEDDINGSTAR SHOP EUROPE LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs H Brink

R Brink

REGISTERED OFFICE:

207 Knutsford Road

Grappenhall

Warrington

Cheshire

WA4 2QL

REGISTERED NUMBER:

07235198 (England and Wales)

AUDITORS:

Walker Begley UK Limited

207 Knutsford Road

Grappenhall

Warrington

Cheshire

WA4 2QL

FIXED ASSETS

Tangible assets

4

-

30,776

CURRENT ASSETS

Stocks

880

19,961

Debtors

36,468

4,286

Cash at bank

1,482

75,059

38,830

99,306

CREDITORS

Amounts falling due within one year

15,072

18,619

NET CURRENT ASSETS

23,758

80,687

TOTAL ASSETS LESS CURRENT LIABILITIES

23,758

111,463

CREDITORS

Amounts falling due after more than one year

1,123,199

1,123,199

NET LIABILITIES

(1,099,441

)

(1,011,736

)

CAPITAL AND RESERVES

Called up share capital

1,333

1,333

Share premium

122,578

122,578

Retained earnings

(1,223,352

)

(1,135,647

)

SHAREHOLDERS' FUNDS

(1,099,441

)

(1,011,736

)

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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 October 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 12 August 2025 and were signed on its behalf by:

R Brink - Director

1.	STATUTORY INFORMATION

Weddingstar Shop Europe 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery etc

-

30% on reducing balance, 20% on reducing balance and 10% on reducing balance

The company has a policy of performing an annual impairment review, to be carried out by the Directors.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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 NIL (2023 - 8 ).

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 November 2023

246,798

Disposals

(246,798

)

At 31 October 2024

-

DEPRECIATION

At 1 November 2023

216,022

Eliminated on disposal

(216,022

)

At 31 October 2024

-

NET BOOK VALUE

At 31 October 2024

-

At 31 October 2023

30,776

5.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Mr K Walker (Senior Statutory Auditor)

for and on behalf of Walker Begley UK Limited

6.	ULTIMATE CONTROLLING PARTY

Weddingstar Shop Europe Limited was controlled by Weddingstar Europe Limited , due to their interest in 100% of the issued share capital during the period. The company is ultimately controlled by Mr R and Mrs H Brink.

7.	GOING CONCERN

It is the view of the directors that the company continues to be a going concern. The group will continue to provide support to ensure that it's commitments and liabilities are met.