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Registration number: 11264366

One Fine Day Fashion Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

One Fine Day Fashion Limited

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 6

One Fine Day Fashion Limited

(Registration number: 11264366)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 637 | 718
Current assets |  |  |
Stocks | 6 | 3,800 | 3,900
Debtors | 7 | 207 | -
Cash at bank and in hand |  | 13,985 | 11,927
|  | 17,992 | 15,827
Creditors: Amounts falling due within one year | 8 | (3,607) | (6,595)
Net current assets |  | 14,385 | 9,232
Net assets |  | 15,022 | 9,950
Capital and reserves |  |  |
Called up share capital | 9 | 100 | 100
Retained earnings |  | 14,922 | 9,850
Shareholders' funds |  | 15,022 | 9,950

For the financial year ending 31 December 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 members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 3 April 2026

......................................... Ms I Wiles Director

One Fine Day Fashion Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
124 City Road
London
EC1V 2NX

These financial statements were authorised for issue by the director on 3 April 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration receivable for the sale of goods in the ordinary course of the company’s activities. Turnover is shown net of value added tax.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

One Fine Day Fashion Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 33.33% straight line

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets

Goodwill relates to the purchase of a sole trader business on 1 January 2019 and is amortised over five years on a straight-line basis.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | 20% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold in the ordinary course of business.
Trade debtors are recognised at the transaction price.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price.

One Fine Day Fashion Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

One Fine Day Fashion Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 January 2025 | 11,700 | 11,700
At 31 December 2025 | 11,700 | 11,700
Amortisation
At 1 January 2025 | 11,700 | 11,700
At 31 December 2025 | 11,700 | 11,700
Carrying amount
At 31 December 2025 | - | -

5 | Tangible assets

| Office equipment £ | Total £
Cost or valuation
At 1 January 2025 | 2,808 | 2,808
Additions | 414 | 414
At 31 December 2025 | 3,222 | 3,222
Depreciation
At 1 January 2025 | 2,090 | 2,090
Charge for the year | 495 | 495
At 31 December 2025 | 2,585 | 2,585
Carrying amount
At 31 December 2025 | 637 | 637
At 31 December 2024 | 718 | 718

6 | Stocks

| 2025 £ | 2024 £
Other inventories | 3,800 | 3,900

One Fine Day Fashion Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

7 | Debtors

Current | 2025 £ | 2024 £
Other debtors | 207 | -
| 207 | -

8 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 1,515 | 3,019
Accruals and deferred income | 1,474 | 1,440
Other creditors | 618 | 2,136
| 3,607 | 6,595

9 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100