Silverfin false false 30/04/2025 06/04/2024 30/04/2025 S A Humphries 06/04/2024 21 January 2026 The principal activity of the Company during the financial period was that of a fashion retailer. 15622960 2025-04-30 15622960 bus:Director1 2025-04-30 15622960 core:CurrentFinancialInstruments 2025-04-30 15622960 core:ShareCapital 2025-04-30 15622960 core:RetainedEarningsAccumulatedLosses 2025-04-30 15622960 bus:OrdinaryShareClass1 2025-04-30 15622960 2024-04-06 2025-04-30 15622960 bus:FilletedAccounts 2024-04-06 2025-04-30 15622960 bus:SmallEntities 2024-04-06 2025-04-30 15622960 bus:AuditExemptWithAccountantsReport 2024-04-06 2025-04-30 15622960 bus:PrivateLimitedCompanyLtd 2024-04-06 2025-04-30 15622960 bus:Director1 2024-04-06 2025-04-30 15622960 bus:OrdinaryShareClass1 2024-04-06 2025-04-30 iso4217:GBP xbrli:pure xbrli:shares

Company No: 15622960 (England and Wales)

# SOPHIE AIMEE HUMPHRIES LTD

### Unaudited Financial Statements
For the financial period from 06 April 2024 to 30 April 2025
Pages for filing with the registrar

SOPHIE AIMEE HUMPHRIES LTD

## Unaudited Financial Statements

For the financial period from 06 April 2024 to 30 April 2025

Contents

SOPHIE AIMEE HUMPHRIES LTD

## BALANCE SHEET

As at 30 April 2025
SOPHIE AIMEE HUMPHRIES LTD

## BALANCE SHEET (continued)

As at 30 April 2025

| Note | 30.04.2025
|  | £
Current assets |  |
Stocks |  | 750
Debtors | 3 | 1,546
Cash at bank and in hand |  | 189
|  | 2,485
Creditors: amounts falling due within one year | 4 | ( 1,196)
Net current assets |  | 1,289
Total assets less current liabilities |  | 1,289
Net assets |  | 1,289
Capital and reserves |  |
Called-up share capital | 5 | 1
Profit and loss account |  | 1,288
Total shareholder's funds |  | 1,289

For the financial period ending 30 April 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Sophie Aimee Humphries Ltd (registered number: 15622960) were approved and authorised for issue by the Director on 21 January 2026. They were signed on its behalf by:

S A Humphries Director |

SOPHIE AIMEE HUMPHRIES LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 06 April 2024 to 30 April 2025
SOPHIE AIMEE HUMPHRIES LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 06 April 2024 to 30 April 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

##### General information and basis of accounting

Sophie Aimee Humphries Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 74 Sherford Road, Plymouth, PL9 8BG, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer.
Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
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 financial statements. 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 tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.
Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.
Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

#### 2. Employees

| Period from 06.04.2024 to 30.04.2025
| Number
Monthly average number of persons employed by the Company during the period, including the director | 0

#### 3. Debtors

| 30.04.2025
| £
Other debtors | 1,546

#### 4. Creditors: amounts falling due within one year

| 30.04.2025
| £
Taxation and social security | 332
Other creditors | 864
| 1,196

#### 5. Called-up share capital

| 30.04.2025
| £
Allotted, called-up and fully-paid |
1 Ordinary share of £ 1.00 | 1

Upon incorporation, one Ordinary share was issued at par.

#### 6. Related party transactions

Transactions with the entity's director

| 30.04.2025
| £
Director loan | 1,545

During the year the company advanced £5,597 to the director and received £4,052 of repayments. Interest was charged at a market rate where applicable.