From You to Me Limited - Filleted accounts

Company registration number

06106502

From You to Me Limited

Report and Accounts

31 December 2025

From You to Me Limited
Company registration number: 06106502
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		67,944			69,186
Tangible assets	4		11,120			5,999
			79,064			75,185

Current assets
Stocks		399,667			320,093
Debtors	5	333,107			510,494
Cash at bank and in hand		667,029			776,943
		1,399,803			1,607,530

Creditors: amounts falling due within one year	6	(149,752)			(303,183)

Net current assets			1,250,051			1,304,347

Total assets less current liabilities			1,329,115			1,379,532


Provisions for liabilities			(14,356)			(14,437)


Net assets			1,314,759			1,365,095

Capital and reserves
Called up share capital			100			100
Profit and loss account			1,314,659			1,364,995

Shareholders' funds			1,314,759			1,365,095

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr A N Coxon
Director
Approved by the board on 8 July 2026

From You to Me Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland.

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Office equipment	33% straight line
	Computer equipment	33% straight line

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.


	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
	Pensions
	The company operates a defined contribution pension scheme for employees. The assets of the scheme are held seperately from those of the company. The annual contributions are expensed in the period to which they relate.
2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			5		5

3	Intangible fixed assets
Website			Brand and
Development			Trademark		Total
£			£		£
	Cost
	At 1 January 2025	159,321		4,900		164,221
	Additions	40,040		-		40,040
	At 31 December 2025	199,361		4,900		204,261

	Amortisation
	At 1 January 2025	90,135		4,900		95,035
	Provided during the year	41,282		-		41,282
	At 31 December 2025	131,417		4,900		136,317

	Net book value
	At 31 December 2025	67,944		-		67,944
	At 31 December 2024	69,186		-		69,186

	Website developments costs are being written off on a straight line basis over 3 years.


4	Tangible fixed assets
		Office equipment		Computer equipment		Total
£			£		£
	Cost
	At 1 January 2025	8,244		134,684		142,928
	Additions	1,099		7,893		8,992
	At 31 December 2025	9,343		142,577		151,920

	Depreciation
	At 1 January 2025	7,942		128,987		136,929
	Charge for the year	623		3,248		3,871
	At 31 December 2025	8,565		132,235		140,800

	Net book value
	At 31 December 2025	778		10,342		11,120
	At 31 December 2024	302		5,697		5,999




5	Debtors			2025		2024
£					£

	Trade debtors			323,562		467,980
	Prepayments and accrued income			6,851		7,514
	Other debtors			2,694		35,000
				333,107		510,494


6	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			103,649		172,208
	Corporation tax			28,500		84,776
	Other taxes and social security costs			17,603		46,199
				149,752		303,183


7	Related party transactions

	During the period, dividends of £147,056 (2024: £154,901) were paid to the directors.
	During the period, advances were made to the directors totalling £Nil (2024:£35,000).


8	Controlling party

	The company is controlled by N Coxon, a director, who owns 51% of the issued share capital.


9	Other information

	From You to Me Limited is a private company limited by shares and incorporated in England. Its registered office is:

	Studio 106, Glove Factory Studios
	Leather Factory
	Holt
	Wiltshire
	BA14 6RJ