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 total value of goods sold during the year, net value added tax, discounts and returns Revenue from online sales is recognised when the goods are dispatched to the customer, as this is the point at which significant risks snd rewards of ownership transfers. Payments for good are generally received at the time of ordering through the companies website. Delivery income ( charged seperately) is included in turnover.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are recorded at cost and depreciated evenly over their expected useful lives. Fixtures, fittings and equipment are depreciated at rates designed to write off their cost over 4 to 10 years

  Intangible fixed assets amortisation policy

  Intangible assets, such as website development costs are amortised on a straight line basis over their estimated useful lives. typically between 3-5 years

  Valuation information and policy

  The financial statements are prepared under the historical cost convention in accordance with FRS102 SECTION 1A. Assets and liabilities are stated at cost, adjusted for depreciation, amortisation and any impairment losses

  Other accounting policies

  Basis of preperation. these financial statements have been prepared under the historical cost convention and in accordance with the provisions of section 1a (small entities) of financial reporting standard 102 applicable to united kingdom and the republic of ireland. The financial statements are prepared on a going concern basis and in pound sterling which is the functional currency of the company. The accounting policies have been applied consistently in preparing these financial statemets. Turnover policy, Stock Valuation Policy,Tangible FIxed Assets and Depreciation Policy, Intangible Fixed Assets and Amortisation Policu, Taxation Policy It fully meets FRS102 SECTION1A disclosure requirements for a small company.

Notes to the Financial Statements

for the Period Ended 31 January 2025

• 2. Employees

  	2025	13 months to 31 January 2024
  Average number of employees during the period	10	0