Acorah Software Products - Accounts Production 18.1.170 false true 31 August 2024 1 November 2023 false 1 September 2024 31 August 2025 31 August 2025 12981182 Mrs Pamela Jewitt Miss Kyra Jewitt Mr Dale Jewitt iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12981182 2024-08-31 12981182 2025-08-31 12981182 2024-09-01 2025-08-31 12981182 frs-core:CurrentFinancialInstruments 2025-08-31 12981182 frs-core:ComputerEquipment 2025-08-31 12981182 frs-core:ComputerEquipment 2024-09-01 2025-08-31 12981182 frs-core:ComputerEquipment 2024-08-31 12981182 frs-core:FurnitureFittings 2025-08-31 12981182 frs-core:FurnitureFittings 2024-09-01 2025-08-31 12981182 frs-core:FurnitureFittings 2024-08-31 12981182 frs-core:WithinOneYear 2025-08-31 12981182 frs-core:ShareCapital 2025-08-31 12981182 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 12981182 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 12981182 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 12981182 frs-bus:SmallEntities 2024-09-01 2025-08-31 12981182 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 12981182 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 12981182 frs-core:AcceleratedTaxDepreciationDeferredTax 2025-08-31 12981182 frs-bus:Director1 2024-09-01 2025-08-31 12981182 frs-bus:Director2 2024-09-01 2025-08-31 12981182 frs-bus:Director3 2024-09-01 2025-08-31 12981182 frs-core:CurrentFinancialInstruments 1 2025-08-31 12981182 frs-countries:EnglandWales 2024-09-01 2025-08-31 12981182 2023-10-31 12981182 2024-08-31 12981182 2023-11-01 2024-08-31 12981182 frs-core:CurrentFinancialInstruments 2024-08-31 12981182 frs-core:BetweenOneFiveYears 2024-08-31 12981182 frs-core:WithinOneYear 2024-08-31 12981182 frs-core:ShareCapital 2024-08-31 12981182 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 12981182 frs-core:AcceleratedTaxDepreciationDeferredTax 2024-08-31 12981182 frs-core:CurrentFinancialInstruments 1 2024-08-31
Registered number: 12981182
Paris Dress House Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Beach Accountants Limited
Chartered Certified Accountants
10 Blue Sky Way
Monkton Business Park South
Hebburn
South Tyneside
NE31 2EQ
Paris Dress House Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Paris Dress House Ltd
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 12981182

| 31 August 2025 | 31 August 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 10,275 |  | 11,378
|  |  | 10,275 |  | 11,378
CURRENT ASSETS
Stocks | 5 | 84,875 |  | 58,071 |
Debtors | 6 | 8,964 |  | 9,543 |
Cash at bank and in hand |  | 98,648 |  | 138,625 |
|  | 192,487 |  | 206,239 |
Creditors: Amounts Falling Due Within One Year | 7 | (67,652 ) |  | (90,361 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 124,835 |  | 115,878
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 135,110 |  | 127,256
PROVISIONS FOR LIABILITIES
Deferred Taxation | 8 |  | (1,952 ) |  | (2,844 )
NET ASSETS |  |  | 133,158 |  | 124,412
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 133,058 |  | 124,312
SHAREHOLDERS' FUNDS |  |  | 133,158 |  | 124,412

Page 1
Page 2
Paris Dress House Ltd
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 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.
On behalf of the board

Mrs Pamela Jewitt Director | Miss Kyra Jewitt Director
13/03/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Paris Dress House Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Paris Dress House Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12981182 . The registered office is 10 Blue Sky Way, Monkton Business Park, Hebburn, Tyne And Wear, NE31 2EQ.
The company was previously dormant and commenced trading on 1 November 2022.
2. Accounting Policies
2.1. 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.
The financial statements are prepared in sterling, which is the functional currency of the entity.
2.2. 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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:

Fixtures & Fittings | 20% Reducing Balance
Office Equipment | 20% Reducing Balance

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Financial Instruments
A financial asset or financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Loans are measured at their transaction price and subsequently measured at amortised cost.
Page 3
Page 4
Paris Dress House Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 13 (2024: 12)
13 12
4. Tangible Assets

| Fixtures & Fittings | Office Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 September 2024 | 4,484 | 9,411 | 13,895
Additions | 581 | 952 | 1,533
Disposals | - | (215 ) | (215 )
As at 31 August 2025 | 5,065 | 10,148 | 15,213
Depreciation
As at 1 September 2024 | 920 | 1,597 | 2,517
Provided during the period | 813 | 1,612 | 2,425
Disposals | - | (4 ) | (4 )
As at 31 August 2025 | 1,733 | 3,205 | 4,938
Net Book Value
As at 31 August 2025 | 3,332 | 6,943 | 10,275
As at 1 September 2024 | 3,564 | 7,814 | 11,378

5. Stocks

| 31 August 2025 |  | 31 August 2024
--- | --- | --- | ---
| £ |  | £
Stock | 84,875 |  | 58,071

Page 4
Page 5
Paris Dress House Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
6. Debtors

| 31 August 2025 |  | 31 August 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 8,964 |  | 8,597
VAT | - |  | 946
| 8,964 |  | 9,543

7. Creditors: Amounts Falling Due Within One Year

| 31 August 2025 |  | 31 August 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 23,723 |  | 29,976
Corporation tax | 23,146 |  | 34,250
PAYE payable | 2,396 |  | 1,790
VAT | 857 |  | -
Net wages | 16,020 |  | 9,657
Pensions payable | 452 |  | 392
Accruals and deferred income | 471 |  | -
Directors' loan accounts | 587 |  | 14,296
| 67,652 |  | 90,361

The above Director's loan is unsecured, interest free and repayable on demand.
8. Deferred Taxation
The provision for deferred tax is made up as follows:

| 31 August 2025 |  | 31 August 2024
--- | --- | --- | ---
| £ |  | £
Accelerated capital allowances | 1,952 |  | 2,844

9. Share Capital

| 31 August 2025 |  | 31 August 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 31 August 2025 |  | 31 August 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 53,425 |  | 94,658
Later than one year and not later than five years | - |  | 53,425
| 53,425 |  | 148,083

Page 5
Page 6
Paris Dress House Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
11. Directors Advances, Credits and Guarantees
Dividends paid to directors

| 31 August 2025 | 31 August 2024
--- | --- | ---
| £ | £
Mrs Pamela Jewitt | 24,415 | 1,000
Miss Kyra Jewitt | 16,110 | 1,000

Page 6