Caseware UK (AP4) 2025.0.111 2025.0.111 2024-12-31 2024-12-31 2026-05-05 2026-05-05 The principal activity of the company during the year was the wholesale distribution of ladies' lingerie.false 2024-01-01 false 4 4 true true 06865191 2024-01-01 2024-12-31 06865191 2024-12-31 06865191 2023-01-01 2023-12-31 06865191 2023-12-31 06865191 c:Director1 2024-01-01 2024-12-31 06865191 d:OfficeEquipment 2024-01-01 2024-12-31 06865191 d:OfficeEquipment 2024-12-31 06865191 d:OfficeEquipment 2023-12-31 06865191 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 06865191 d:CurrentFinancialInstruments 2024-12-31 06865191 d:CurrentFinancialInstruments 2023-12-31 06865191 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 06865191 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 06865191 d:ShareCapital 2024-12-31 06865191 d:ShareCapital 2023-12-31 06865191 d:RetainedEarningsAccumulatedLosses 2024-12-31 06865191 d:RetainedEarningsAccumulatedLosses 2023-12-31 06865191 d:TaxLossesCarry-forwardsDeferredTax 2024-12-31 06865191 d:TaxLossesCarry-forwardsDeferredTax 2023-12-31 06865191 d:RetirementBenefitObligationsDeferredTax 2024-12-31 06865191 d:RetirementBenefitObligationsDeferredTax 2023-12-31 06865191 d:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2024-01-01 2024-12-31 06865191 d:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2024-12-31 06865191 d:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-12-31 06865191 c:FRS102 2024-01-01 2024-12-31 06865191 c:Audited 2024-01-01 2024-12-31 06865191 c:FullAccounts 2024-01-01 2024-12-31 06865191 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 06865191 d:WithinOneYear 2024-12-31 06865191 d:WithinOneYear 2023-12-31 06865191 d:BetweenOneFiveYears 2024-12-31 06865191 d:BetweenOneFiveYears 2023-12-31 06865191 c:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 06865191 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 06865191 EMPREINTE (UK) LIMITED AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
EMPREINTE (UK) LIMITED REGISTERED NUMBER: 06865191 BALANCE SHEET AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | - |  | 225
|  |  | - |  | 225
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 513,359 |  | 394,321 |
Cash at bank and in hand | 6 | 208,137 |  | 516,910 |
|  | 721,496 |  | 911,231 |
Creditors: amounts falling due within one year | 7 | (343,029) |  | (625,937) |
Net current assets |  |  | 378,467 |  | 285,294
Total assets less current liabilities |  |  | 378,467 |  | 285,519
Provisions for liabilities |  |  |  |  |
Other provisions | 9 | (32,489) |  | (37,735) |
|  |  | (32,489) |  | (37,735)
Net assets |  |  | 345,978 |  | 247,784
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 345,878 |  | 247,684
|  |  | 345,978 |  | 247,784
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EMPREINTE (UK) LIMITED REGISTERED NUMBER: 06865191 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2024 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 statement of income and retained earnings 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:
................................................ A F Tredwell
Director
Date: 5 May 2026
The notes on pages 3 to 9 form part of these financial statements. Page 2
EMPREINTE (UK) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | General information
Empreinte (UK) Limited is a limited company. The Company is incorporated in England and Wales with registration number 06865191. The registered office is Becket House, 1 Lambeth Palace Road, London, England, SE1 7EU. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and 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 following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised 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, value added tax and other sales taxes. 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.
| 2.3 | Pensions
Defined contribution pension plan The Company contributes into 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. Page 3
EMPREINTE (UK) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.4 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss 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. 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. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.5 | 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. 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 | - | 33% | Straight-line
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. Page 4
EMPREINTE (UK) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.8 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.9 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
3. | Employees
| The average monthly number of employees, including directors, during the year was 4 (2023 - 4).
Page 5
EMPREINTE (UK) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
4. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| At 1 January 2024 | 735
| At 31 December 2024 | 735
| Depreciation |
| At 1 January 2024 | 510
| Charge for the year on owned assets | 225
| At 31 December 2024 | 735
| Net book value |
| At 31 December 2024 | -
| At 31 December 2023 | 225
5. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade debtors | 419,886 | 374,383
| Other debtors | 9,418 | 9,417
| Prepayments and accrued income | 82,119 | 5,243
| Deferred taxation | 1,936 | 5,278
|  | 513,359 | 394,321
6. | Cash and cash equivalents
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | 208,137 | 516,910
|  | 208,137 | 516,910
Page 6
EMPREINTE (UK) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade creditors | 85,147 | 4,818
| Amounts owed to group undertakings | 104,231 | 322,086
| Corporation tax | 29,964 | -
| Other taxation and social security | 57,578 | 183,419
| Accruals and deferred income | 66,109 | 115,614
|  | 343,029 | 625,937
8. | Deferred taxation
|  | 2024
|  | £
| At beginning of year | 5,278
| Charged to profit or loss | (3,342)
| At end of year | 1,936
| The deferred tax asset is made up as follows:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Tax losses carried forward | - | 2,234
| General provisions | 1,936 | 3,044
|  | 1,936 | 5,278
Page 7
EMPREINTE (UK) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
9. | Provisions
|  | Customer rebates
|  | £
| At 1 January 2024 | 37,735
| Charged to profit or loss | 13,220
| Utilised in year | (18,466)
| At 31 December 2024 | 32,489
| Provisions for customer rebates represent estimated liabilities to customers based on sales made during the reporting period.
10. | Pension commitments
The Company contributes into a defined contributions pension scheme. The assets of the scheme are held seperately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £25 (2023 - £223). Contributions totalling £Nil (2023 - £Nil) were payable to the fund at the balance sheet date and are included in creditors.
11. | Commitments under operating leases
| At 31 December 2024 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Not later than 1 year | 11,068 | 12,649
| Later than 1 year and not later than 5 years | 527 | 11,595
|  | 11,595 | 24,244
12. | Related party transactions
| The company has made use of the exemption in FRS102 paragraph 33.1A not to disclose transactions with 100% group companies.
13. | Controlling party
The parent undertaking is Empreinte SAS. The ultimate parent undertaking is Eurofashion SAS. Both of these company's are registered in France. There is no ultimate controlling party. Page 8
EMPREINTE (UK) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
14. | Auditors' information
The auditors' report on the financial statements for the year ended 31 December 2024 was unqualified. The audit report was signed on 5 May 2026 by Benjamin Matthew Brookes (Senior statutory auditor) on behalf of Wellers.
Page 9