Alida Herbst Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08376953

Alida Herbst Ltd

Filleted Unaudited Financial Statements

31 January 2026

Alida Herbst Ltd

Financial Statements

Year ended 31 January 2026

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

Alida Herbst Ltd

Statement of Financial Position

31 January 2026

	2026		2025
Note	£	£	£

Fixed assets

Tangible assets	5		531	985

Current assets

Stocks		11,541	10,900
Debtors	6	9,736	16,492
Cash at bank and in hand		36,800	32,685
		--------	--------
		58,077	60,077

Creditors: amounts falling due within one year	7	24,565		49,849
		--------		--------
Net current assets			33,512	10,228
			--------	--------
Total assets less current liabilities			34,043	11,213

Creditors: amounts falling due after more than one year	8		–	2,299

Provisions

Taxation including deferred tax	359	246
	--------	--------
Net assets	33,684	8,668
	--------	--------

Capital and reserves

Called up share capital	1	1
Profit and loss account	33,683	8,667
	--------	-------
Shareholder funds	33,684	8,668
	--------	-------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Alida Herbst Ltd

Statement of Financial Position (continued)

31 January 2026

These financial statements were approved by the board of directors and authorised for issue on 2 July 2026 , and are signed on behalf of the board by:

A Herbst
Director

Company registration number: 08376953

Alida Herbst Ltd

Notes to the Financial Statements

Year ended 31 January 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 4d Park End, London, NW3 2SE.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	25% straight line
Fixtures and fittings	-	25% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2025: 1 ).

5. Tangible assets

	Plant and machinery	Fixtures and fittings	Total
	£	£	£
Cost
At 1 February 2025 and 31 January 2026	14,002	1,628	15,630
	--------	-------	--------
Depreciation
At 1 February 2025	13,045	1,600	14,645
Charge for the year	443	11	454
	--------	-------	--------
At 31 January 2026	13,488	1,611	15,099
	--------	-------	--------
Carrying amount
At 31 January 2026	514	17	531
	--------	-------	--------
At 31 January 2025	957	28	985
	--------	-------	--------

6. Debtors

	2026	2025
	£	£
Trade debtors	8,800	16,492
Other debtors	936	–
	-------	--------
	9,736	16,492
	-------	--------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	–	5,201
Trade creditors	6,939	8,313
Corporation tax	9,907	3,731
Social security and other taxes	2,916	18,082
Other creditors	4,803	14,522
	--------	--------
	24,565	49,849
	--------	--------

8. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	–	2,299
	----	-------

9. Related party transactions

At the year end the company owed the director £1,000 (2025: £1,542).