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Registered number: 07546279
Dressing Room 5 Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Dressing Room 5 Limited
Contents
Contents

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

Page 1
Dressing Room 5 Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 07546279

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 2,303 |  | 1,244
|  |  | 2,303 |  | 1,244
CURRENT ASSETS
Debtors | 6 | 40,471 |  | 29,154 |
Cash at bank and in hand |  | 222,452 |  | 195,648 |
|  | 262,923 |  | 224,802 |
Creditors: Amounts Falling Due Within One Year | 7 | (45,154 ) |  | (42,234 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 217,769 |  | 182,568
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 220,072 |  | 183,812
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (606 ) |  | (311 )
NET ASSETS |  |  | 219,466 |  | 183,501
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Profit and Loss Account |  |  | 219,465 |  | 183,500
SHAREHOLDERS' FUNDS |  |  | 219,466 |  | 183,501

Page 1
Page 2
Dressing Room 5 Limited
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.
The financial statements were approved by the board of directors on 6 May 2026 and were signed on its behalf by:

Miss Shereden Mathews Director
6th May 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Dressing Room 5 Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Dressing Room 5 Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07546279 . The registered office is 139-141 Watling Street, Gillingham, Kent, ME7 2YY.
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 rendering of services.
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 evenly over ts estimated economic life of ten years.
2.4. Tangible Fixed Assets and Depreciation
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.
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 value amount and are recognised in the Income Statement.

Plant & Machinery | 25% on cost
Computer Equipment | 33% on cost

2.5. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.6. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors.
2.7. 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
Dressing Room 5 Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.7. 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.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
2.9. Debtors
Short term debtors are measured at transaction price, less any impairments for bad and doubtful debts.
2.10. Creditors
Short term creditors are measured at the transaction price.
2.11. Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2025 | 50,000
As at 31 March 2026 | 50,000
Amortisation
As at 1 April 2025 | 50,000
As at 31 March 2026 | 50,000
Net Book Value
As at 31 March 2026 | -
As at 1 April 2025 | -

Page 4
Page 5
Dressing Room 5 Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
5. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2025 | 3,668 | 8,796 | 12,464
Additions | - | 2,605 | 2,605
As at 31 March 2026 | 3,668 | 11,401 | 15,069
Depreciation
As at 1 April 2025 | 3,668 | 7,552 | 11,220
Provided during the period | - | 1,546 | 1,546
As at 31 March 2026 | 3,668 | 9,098 | 12,766
Net Book Value
As at 31 March 2026 | - | 2,303 | 2,303
As at 1 April 2025 | - | 1,244 | 1,244

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 27,549 |  | 17,585
Other debtors | 12,922 |  | 11,569
| 40,471 |  | 29,154

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 45 |  | 1,444
Other creditors | 3,437 |  | 2,929
Taxation and social security | 41,672 |  | 37,861
| 45,154 |  | 42,234

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

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