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Registered number: 13120272 LOVE TO DREAM LIMITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 27 JUNE 2025
LOVE TO DREAM LIMITED CONTENTS
| Page
Company information | 1
Balance sheet | 2
Notes to the financial statements | 3 - 11
LOVE TO DREAM LIMITED COMPANY INFORMATION
Directors | P Ward
| M C Matthews
Registered number | 13120272
Registered office | 16 Great Queen Street
| Covent Garden
| London
| WC2B 5AH
Independent auditor | Grant Thornton UK LLP
| Chartered Accountants & Statutory Auditor
| Waterloo House
| 71 Princess Road West
| Leicester
| LE1 6TR
Page 1
|  | REGISTERED NUMBER:13120272
LOVE TO DREAM LIMITED BALANCE SHEET AS AT 27 JUNE 2025
|  | 27 June |  | 28 June
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible fixed assets | 4 |  | - |  | -
Tangible assets | 5 |  | 2,810 |  | 4,474
|  |  | 2,810 |  | 4,474
Current assets |  |  |  |  |
Stocks |  | 1,365,906 |  | 824,515 |
Debtors: amounts falling due within one year | 6 | 2,818,040 |  | 998,892 |
Cash at bank and in hand |  | 2,298,244 |  | 1,330,738 |
|  | 6,482,190 |  | 3,154,145 |
Creditors: amounts falling due within one year | 7 | (6,065,073) |  | (3,164,810) |
Net current assets/(liabilities) |  |  | 417,117 |  | (10,665)
Total assets less current liabilities |  |  | 419,927 |  | (6,191)
Net assets/(liabilities) |  |  | 419,927 |  | (6,191)
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 100 |  | 100
Profit and loss account |  |  | 419,827 |  | (6,291)
Total equity/(deficit) |  |  | 419,927 |  | (6,191)
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
P Ward
Director
Date: 25 March 2026
The notes on pages 3 to 11 form part of these financial statements. Page 2
LOVE TO DREAM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 27 JUNE 2025
1. | General information
Love to Dream Limited is a private company limited by shares incorporated in England and Wales. The address of its registered office is 16 Great Queen Street, Covent Garden, London, WC2B 5AH. The financial statements are presented in Sterling (£), which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates and key judgments. Management is required to exercise judgment in applying the company’s accounting policies. The most significant areas of judgment and estimation uncertainty are as follows: Stock Provisions and Write-Offs – Provisions are made for slow-moving or obsolete stock based on management’s assessment of inventory levels, historical sales trends, and expected future demand. Significant judgment is required in estimating the net realisable value of stock. Depreciation and Useful Economic Lives of Fixed Assets – The company reviews the estimated useful economic lives and residual values of fixed assets annually to determine if adjustments are required. Recoverability of Debtors – Provisions for bad and doubtful debts are based on management’s assessment of the recoverability of outstanding balances, taking into account past experience, customer creditworthiness, and market conditions. The following principal accounting policies have been applied:
| 2.2 | Going concern
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company’s ability to continue as a going concern. The directors believe the company will continue to be profitable and will have sufficient cash resources and financial support from the parent company to continue in operational existence for the foreseeable future as a going concern. Therefore, the directors have adopted the going concern basis of preparation of these financial statements, which assumes that liabilities will be discharged in the normal course of business, and that the company will continue as a going concern for a period of 12 months from the date of signing these financial statements. Page 3
LOVE TO DREAM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 27 JUNE 2025 2.Accounting policies (continued)
| 2.3 | Revenue
Revenue is recognised at the point of dispatch and to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates and value added tax. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the company has transferred the significant risks and rewards of ownership to the buyer; ∙the company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.4 | Pensions
Defined contribution pension plan The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the company in independently administered funds.
| 2.5 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. The estimated useful life is as follows: Website - 3 years Computer software - 3 years
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 4
LOVE TO DREAM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 27 JUNE 2025 2.Accounting policies (continued)
| 2.6 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 2-4 years
|  |  |  | Computer equipment | - | 2-4 years
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.7 | Stocks
Stocks are stated at the lower of cost and net realisable value. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss. Page 5
LOVE TO DREAM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 27 JUNE 2025 2.Accounting policies (continued)
| 2.8 | Financial instruments
The company has elected to apply Sections 11 and 12 of FRS 102 in respect of financial instruments. Financial assets and financial liabilities are recognised when the company becomes 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. The company’s policies for its major classes of financial assets and financial liabilities are set out below. Financial assets Basic financial assets, including trade and other debtors, cash and bank balances and intercompany working capital balances, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest for a similar debt instrument. Financing transactions are those in which payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment. Financial liabilities Basic financial liabilities, including trade and other creditors and loans from fellow group companies are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Financing transactions are those in which payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Impairment of financial assets Financial assets measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the profit and loss account. For financial assets measured at cost less impairment, the impairment loss is measured as the difference between the asset's carrying amount and the best estimate of the amount the company would receive for the asset if it were to be sold at the reporting date. For financial assets measured at amortised cost, the impairment loss is measured as the difference between the asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If the financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract. If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been Page 6
LOVE TO DREAM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 27 JUNE 2025 2.Accounting policies (continued) Financial instruments (continued) recognised. The impairment reversal is recognised in profit or loss. Derecognition of financial assets and financial liabilities Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) despite having retained some significant risks and rewards of ownership, control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions. Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires. Offsetting of financial assets and financial liabilities Financial assets and liabilities are offset and the net amount reported in the balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
| 2.9 | Cash
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.10 | Share capital
Ordinary shares are classified as equity.
| 2.11 | Foreign currency translation
Functional and presentation currency The company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss. Page 7
LOVE TO DREAM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 27 JUNE 2025 2.Accounting policies (continued)
| 2.12 | Taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in the profit and loss account, except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. Current tax is the amount of income tax payable in respect of taxable profit for the year or prior years. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.
3. | Employees
| The average monthly number of employees, including directors, during the period was 6 (2024 - 3).
4. | Intangible assets
|  | Website | Computer software | Total
|  | £ | £ | £
| Cost |  |  |
| At 29 June 2024 | 14,596 | 8,055 | 22,651
| At 27 June 2025 | 14,596 | 8,055 | 22,651
| Amortisation |  |  |
| At 29 June 2024 | 14,596 | 8,055 | 22,651
| At 27 June 2025 | 14,596 | 8,055 | 22,651
| Net book value |  |  |
| At 27 June 2025 | - | - | -
| At 28 June 2024 | - | - | -
Page 8
LOVE TO DREAM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 27 JUNE 2025
5. | Tangible fixed assets
|  | Office equipment | Computer equipment | Total
|  | £ | £ | £
| Cost |  |  |
| At 29 June 2024 | 452 | 10,677 | 11,129
| Additions | - | 3,771 | 3,771
| At 27 June 2025 | 452 | 14,448 | 14,900
| Depreciation |  |  |
| At 29 June 2024 | 452 | 6,203 | 6,655
| Charge for the period on owned assets | - | 5,435 | 5,435
| At 27 June 2025 | 452 | 11,638 | 12,090
| Net book value |  |  |
| At 27 June 2025 | - | 2,810 | 2,810
| At 28 June 2024 | - | 4,474 | 4,474
6. | Debtors
|  |  |  |  | 27 June | 28 June
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 369,758 | 102,173
| Amounts owed by group undertakings | 2,359,052 | 792,320
| Other debtors | 65,934 | 95,889
| Prepayments | 23,296 | 8,510
|  | 2,818,040 | 998,892
| Amounts owed by group undertakings are interest free, have no fixed repayment date and are repayable on demand. As at the reporting date, the composition of "Other debtors" is as follows: ∙Net VAT on Purchases and Sales ∙Supplier and Security Deposits ∙Undeposited Funds
Page 9
LOVE TO DREAM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 27 JUNE 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 27 June | 28 June
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 104,488 | 139,800
| Amounts owed to group undertakings | 5,207,896 | 2,969,891
| Corporation tax | 93,828 | 336
| Other taxation and social security | 19,402 | 4,832
| Other creditors | 1,936 | 256
| Accruals | 637,523 | 49,695
|  | 6,065,073 | 3,164,810
| Amounts owed to group undertakings are interest free, have no fixed repayment date and are repayable on demand.
8. | Share capital
|  |  |  |  | 27 June | 28 June
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
9. | Related party transactions
| The company has taken advantage of the exemption contained in FRS 102 section 33 "Related Party Disclosures" from disclosing transactions with entities which are a wholly owned part of the group.
10. | Ultimate parent company and parent company of larger group
At 27 June 2025, the company's ultimate parent company was Como Topco Pty Ltd, a company registered in Australia. The immediate parent company at 27 June 2025 was Como Bidco Pty Ltd, a company registered in Australia. The smallest and largest group in which the results of the company are consolidated is that headed by Como Topco Pty Ltd, incorporated in Australia. The consolidated accounts of this group are available to the public and may be obtained from: Como Topco Pty Ltd Level 30 126-130 Phillip Street Sydney NSW 2000 Australia Page 10
LOVE TO DREAM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 27 JUNE 2025
11. | Auditor's information
The auditor's report on the financial statements for the period ended 27 June 2025 was unqualified. The audit report was signed on 27 March 2026 by Alexander Butterfield (Senior statutory auditor) on behalf of Grant Thornton UK LLP.
Page 11