Company registration number: 08661285
Annual report and unaudited financial statements
for the year ended 31 August 2025
for
PARIS COLLECTION LTD
Pages for filing with the Registrar
Company registration number: 08661285
PARIS COLLECTION LTD
Balance sheet
as at 31 August 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 1,143,462 1,170,735
1,143,462 1,170,735
Current assets
Stocks 152,670 144,700
Debtors 276,650 264,680
Cash at bank and in hand 391,120 419,945
820,440 829,325
Creditors: amounts falling due within one
year 		(341,532) (347,614)
Net current assets 478,908 481,711
Total assets less current liabilities 1,622,370 1,652,446
Creditors: Amounts falling due after more
than one year 		5 (260,246) (282,876)
NET ASSETS 1,362,124 1,369,570
Capital and reserves
Called up share capital 1 1
Profit and loss account 1,362,123 1,369,569
TOTAL EQUITY 1,362,124 1,369,570
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 August 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 08661285
PARIS COLLECTION LTD
Balance sheet - continued
as at 31 August 2025
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr A IQBAL, Director
28 May 2026
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PARIS COLLECTION LTD
Notes to the financial statements
for the year ended 31 August 2025
1 Company information
PARIS COLLECTION LTD is a private company registered in England and Wales. Its registered number is 08661285. The company is limited by shares. Its registered office is UNIT 5, CHEETWOOD ROAD, MANCHESTER, M8 8AQ.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings:
Freehold property -
Plant and machinery etc.:
Fixtures & fittings - 25% reducing balance
Motor vehicles - 25% reducing balance
Computer equipment - 25% reducing balance
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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PARIS COLLECTION LTD
Notes to the financial statements - continued
for the year ended 31 August 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.
The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.
3 Average number of employees
During the year the average number of employees was 5 (2024 - 4).
4 Tangible fixed assets
Land and
buildings 		Plant and
machinery
etc. 		Totals
£ £ £
Cost
At 1 September 2024 1,061,642 173,287 1,234,929
At 31 August 2025 1,061,642 173,287 1,234,929
Depreciation
At 1 September 2024 - 64,194 64,194
Charge for year - 27,273 27,273
At 31 August 2025 - 91,467 91,467
Net book value
At 31 August 2025 1,061,642 81,820 1,143,462
At 31 August 2024 1,061,642 109,093 1,170,735
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PARIS COLLECTION LTD
Notes to the financial statements - continued
for the year ended 31 August 2025
5 Creditors: amounts falling due after more than five years
Included within the above creditors are the following amounts falling due after more than five years:
2025 2024
£ £
Repayable by instalments
Bank loans 186,979 204,891
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