Registered number
07937088
Temptation Gifts (UK) Ltd
Filleted Accounts
31 December 2024

Temptation Gifts (UK) Ltd
Registered number: | 07937088
Balance Sheet
as at 31 December 2024
Notes |  |  | 2024 |  |  | 2023
£ | £
Current assets
Stocks |  |  | 9,000 |  |  | 8,000
Debtors | 3 |  | 6,500 |  |  | 8,108
Cash at bank and in hand |  |  | 580 |  |  | 11,696
|  |  | 16,080 |  |  | 27,804
Creditors: amounts falling due within one year | 4 |  | (45,658) |  |  | (29,784)
Net current liabilities |  |  |  | (29,578) |  |  | (1,980)
Total assets less current liabilities |  |  |  | (29,578) |  |  | (1,980)
Creditors: amounts falling due after more than one year | 5 |  |  | - |  |  | (25,070)
Net liabilities |  |  |  | (29,578) |  |  | (27,050)
Capital and reserves
Called up share capital |  |  |  | 2 |  |  | 2
Profit and loss account |  |  |  | (29,580) |  |  | (27,052)
Shareholders' funds |  |  |  | (29,578) |  |  | (27,050)
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Ms. L Paterson
Director
Approved by the board on 25 March 2026

Temptation Gifts (UK) Ltd
Notes to the Accounts
for the year ended 31 December 2024
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods, which is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Current tax assets and liabilities are not discounted.
2 | Employees | 2024 |  | 2023
Number | Number
| Average number of persons employed by the company | 2 |  | 3
3 | Debtors | 2024 |  | 2023
£ | £
| Other debtors | 6,500 |  | 8,108
4 | Creditors: amounts falling due within one year | 2024 |  | 2023
£ | £
| Bank loans and overdrafts | 5,664 |  | 9,000
| Trade creditors | 3,407 |  | 6,000
| Taxation and social security costs | 2,459 |  | 3,584
| Other creditors | 34,128 |  | 11,200
|  |  |  |  |  | 45,658 |  | 29,784
5 | Creditors: amounts falling due after one year | 2024 |  | 2023
£ | £
| Bank loans | - |  | 25,070
| Included in Other creditors is £20,617 (2023: £(1,277)) owing to one of the directors. The loan is interest-free and there is no fixed date of repayment. The director has confirmed that the loan will only be repaid as and when cash flow permits.
6 | Going concern
| The company is dependent on the support of the directors and creditors to enable the company to continue trading.
7 | Loans to directors
| Description and conditions | B/fwd | Paid | Repaid | C/fwd
£ | £ | £ | £
| Ms. L Paterson
| Current account | 1,277 |  | 30,619 |  | (52,513) |  | (20,617)
|  | 1,277 |  | 30,619 |  | (52,513) |  | (20,617)
8 | Controlling party
| The company is controlled by the director, who with her son, owns the entire share capital of the company.
9 | Other information
| Temptation Gifts (UK) Ltd is a private company limited by shares and incorporated in England. Its registered office is:
| Devonshire House
| Manor Way
| Borehamwood
| Hertfordshire
| WD6 1QQ

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