REGISTERED NUMBER: 14882218 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

FOR

RESUS FASHION LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A R Wragg

Ms S L Hurst

SECRETARY:

Ms S L Hurst

REGISTERED OFFICE:

M H A Macintyre Hudson

11 Merus Court

Meriden Business Park

Leicestershire

LE19 1RJ

REGISTERED NUMBER:

14882218 (England and Wales)

ACCOUNTANTS:

Walker Thompson Ltd

Accountants and Registered Auditors

Empress House

43A Binley Road

Coventry

CV3 1HU

CURRENT ASSETS

Stocks

54,093

20,040

Debtors

4

24,601

83,127

Cash at bank

6,107

14,865

84,801

118,032

CREDITORS

Amounts falling due within one year

5

66,418

37,717

NET CURRENT ASSETS

18,383

80,315

TOTAL ASSETS LESS CURRENT LIABILITIES

18,383

80,315

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

18,382

80,314

18,383

80,315

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 15 December 2025 and were signed on its behalf by:

A R Wragg - Director

1.	STATUTORY INFORMATION

RESUS FASHION LTD 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

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

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 Statement of Income and Retained Earnings, 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 6 (2024 - 2 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

662

-

Other debtors

23,161

1

Directors' loan

-

80,879

VAT

778

2,247

24,601

83,127

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

30,330

-

Tax

31,382

23,673

Social security and other taxes

2,796

-

Other creditors

134

11,544

Directors' loan

176

-

Accruals and deferred income

1,600

2,500

66,418

37,717

6.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the year ended 31 May 2025 and the period ended 31 May 2024:

2025

2024

£

£

A R Wragg and Ms S L Hurst

Balance outstanding at start of year

80,879

-

Amounts advanced

9,824

80,879

Amounts repaid

(90,879

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(176

)

80,879

Interest was charged at 2.25% at any overdrawn balances and the loan is repayable by demand.