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Registered number: SC507923
Sophia Grace Couture Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2025
Paterson Accountancy Ltd
15 Mushet Road
Kirkton Campus
Livingston
EH54 7GF
Sophia Grace Couture Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Sophia Grace Couture Ltd
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: SC507923

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 3 |  | 1,037 |  | 1,383
|  |  | 1,037 |  | 1,383
CURRENT ASSETS
Debtors | 4 | 9,383 |  | 9,383 |
Cash at bank and in hand |  | 265,872 |  | 233,543 |
|  | 275,255 |  | 242,926 |
Creditors: Amounts Falling Due Within One Year |  | (314,929 ) |  | (305,548 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (39,674 ) |  | (62,622 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (38,637 ) |  | (61,239 )
Creditors: Amounts Falling Due After More Than One Year | 5 |  | (3,184 ) |  | (8,629 )
NET LIABILITIES |  |  | (41,821 ) |  | (69,868 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 2 |  | 2
Profit and Loss Account |  |  | (41,823 ) |  | (69,870 )
SHAREHOLDERS' FUNDS |  |  | (41,821) |  | (69,868)

Page 1
Page 2
Sophia Grace Couture Ltd
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
The financial statements were approved by the board of directors on 5 February 2026 and were signed on its behalf by:

Ms Naydene Jardine Director
05/02/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Sophia Grace Couture Ltd
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
1.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 18% reducing
Fixtures & Fittings | 20% reducing

2. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 1 |  | 1
Sales, marketing and distribution | 5 |  | 5
| 6 |  | 6

3. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 July 2024 | 2,161
As at 30 June 2025 | 2,161
Depreciation
As at 1 July 2024 | 778
Provided during the period | 346
As at 30 June 2025 | 1,124
Net Book Value
As at 30 June 2025 | 1,037
As at 1 July 2024 | 1,383

Page 3
Page 4
Sophia Grace Couture Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Called up share capital not paid | 2 |  | 2
Due after more than one year
Directors loan account | 9,381 |  | 9,381
| 9,383 |  | 9,383

5. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 3,184 |  | 8,629

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Called Up Share Capital not Paid | 2 |  | 2
Amount of Allotted, Called Up Share Capital | 2 |  | 2

7. Ultimate Controlling Party
The company's ultimate controlling party is Mrs. N. Commins by virtue of his ownership of 100% of the issued share capital in the company.
Page 4