1 March 2024 false Taxfiler 2024.6 true 07163080business:PrivateLimitedCompanyLtd2024-03-012025-02-28 071630802024-02-29 071630802024-03-012025-02-28 07163080business:AuditExemptWithAccountantsReport2024-03-012025-02-28 07163080business:AbridgedAccounts2024-03-012025-02-28 071630802025-02-28 07163080business:Director12024-03-012025-02-28 07163080business:Director22024-03-012025-02-28 07163080business:CompanySecretary12024-03-012025-02-28 07163080business:RegisteredOffice2024-03-012025-02-28 071630802024-02-29 07163080core:WithinOneYear2025-02-28 07163080core:WithinOneYear2024-02-29 07163080core:ShareCapitalcore:PreviouslyStatedAmount2025-02-28 07163080core:ShareCapitalcore:PreviouslyStatedAmount2024-02-29 07163080core:SharePremiumcore:PreviouslyStatedAmount2025-02-28 07163080core:SharePremiumcore:PreviouslyStatedAmount2024-02-29 07163080core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-02-28 07163080core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-02-29 07163080core:PreviouslyStatedAmount2025-02-28 07163080core:PreviouslyStatedAmount2024-02-29 07163080business:SmallEntities2024-03-012025-02-28 07163080countries:EnglandWales2024-03-012025-02-28 07163080business:OrdinaryShareClass12024-03-012025-02-28 07163080business:OrdinaryShareClass12023-03-012024-02-29 071630802023-03-012024-02-29 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 07163080 (England and Wales)
Hotshoe International Limited Unaudited Financial Statements for the year ended 28 February 2025
Hotshoe International Limited Unaudited Financial Statements Contents
Page
- 2 -
Hotshoe International Limited Company Information for the year ended 28 February 2025
Directors
Melissa DeWitt Wendy Ehst
Secretary
M De Witt
Company Number
07163080 (England and Wales)
Registered Office
First Floor 131 ST. Marks Road LONDON W10 6NP
Accountants
Finovium & Co 7 Bell Yard London WC2A 2JR
- 3 -
Hotshoe International Limited Statement of financial position as at 28 February 2025
2025 
2024 
Notes
£ 
£ 
Current assets
Inventories
5,000 
5,000 
Debtors
4,792 
28,916 
Cash at bank and in hand
25,754 
9,141 
35,546 
43,057 
Creditors: amounts falling due within one year
(7,316)
(9,693)
Net current assets
28,230 
33,364 
Net assets
28,230 
33,364 
Capital and reserves
Called up share capital
800 
800 
Share premium
224,300 
224,300 
Profit and loss account
(196,870)
(191,736)
Shareholders' funds
28,230 
33,364 
For the year ending 28 February 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.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 30 November 2025 and were signed on its behalf by
Melissa DeWitt Director Company Registration No. 07163080
- 4 -
Hotshoe International Limited Notes to the Accounts for the year ended 28 February 2025
1
Statutory information
Hotshoe International Limited is a private company, limited by shares, registered in England and Wales, registration number 07163080. The registered office is First Floor, 131 ST. Marks Road, LONDON, W10 6NP.
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.
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.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Going concern
These financial statements have been prepared on the assumption that the Company is a going concern. When assessing the foreseeable future, the Director has looked at a period of at least twelve months from the date of approval of this report and has looked at the adequacy of funds required as well as working capital requirements of the Company. After her review, the Director firmly believe that the Company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, she continues to adopt the going concern basis in preparing the financial statements.
4
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
800 Ordinary shares of £1 each
800 
800 
- 5 -
Hotshoe International Limited Notes to the Accounts for the year ended 28 February 2025
5
Average number of employees
During the year the average number of employees was 0 (2024: 0).
- 6 -