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Registered number: 14002335
Glitterati Prom Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Glitterati Prom Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Glitterati Prom Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 14002335

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 7,380 |  | 8,610
Tangible Assets | 5 |  | 4,048 |  | 3,916
|  |  | 11,428 |  | 12,526
CURRENT ASSETS
Stocks | 6 | 5,375 |  | 9,875 |
Cash at bank and in hand |  | 139,537 |  | 95,835 |
|  | 144,912 |  | 105,710 |
Creditors: Amounts Falling Due Within One Year | 7 | (17,360 ) |  | (18,385 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 127,552 |  | 87,325
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 138,980 |  | 99,851
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,012 ) |  | (979 )
NET ASSETS |  |  | 137,968 |  | 98,872
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 137,868 |  | 98,772
SHAREHOLDERS' FUNDS |  |  | 137,968 |  | 98,872

Page 1
Page 2
Glitterati Prom Ltd
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 A E Lloyd-James Director
21 May 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Glitterati Prom Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Glitterati Prom Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14002335 . The registered office is Gowran House, 56 Broad Street, Chipping Sodbury, Bristol, BS37 6AG.
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
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 and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. 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% on cost
Computer Equipment | 20% on cost

2.5. 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.
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.
...CONTINUED
Page 3
Page 4
Glitterati Prom Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.6. Taxation - continued
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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 1 (2025: 1)
1 1
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2025 | 12,300
As at 31 March 2026 | 12,300
Amortisation
As at 1 April 2025 | 3,690
Provided during the period | 1,230
As at 31 March 2026 | 4,920
Net Book Value
As at 31 March 2026 | 7,380
As at 1 April 2025 | 8,610

Goodwill of £12,300 relates to the purchase of Glitterati Prom on 06/04/2022, from Mrs A E Lloyd-James, valued by R A Leslie & Co LLP, Chartered Accountants.
5. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2025 | 3,617 | 1,827 | 5,444
Additions | 1,527 | - | 1,527
As at 31 March 2026 | 5,144 | 1,827 | 6,971

...CONTINUED
Page 4
Page 5
Glitterati Prom Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026

Depreciation
As at 1 April 2025 | 803 | 725 | 1,528
Provided during the period | 1,029 | 366 | 1,395
As at 31 March 2026 | 1,832 | 1,091 | 2,923
Net Book Value
As at 31 March 2026 | 3,312 | 736 | 4,048
As at 1 April 2025 | 2,814 | 1,102 | 3,916

6. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 5,375 |  | 9,875

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Corporation tax | 9,665 |  | 9,738
VAT | 5,696 |  | 6,460
Accruals and deferred income | 1,375 |  | 1,375
Director's loan account | 624 |  | 812
| 17,360 |  | 18,385

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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