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Registered Number: 05385167
England and Wales
Abridged Accounts
for the year ended 31 March 2026
for
FIGARO IMPORTS LIMITED

FIGARO IMPORTS LIMITED ###### Statement of Financial Position As at 31 March 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Current assets |  |
Inventories |  | 7,866 |  | 9,254
Cash at bank and in hand |  | - |  | 23
|  | 7,866 |  | 9,277
Creditors: amount falling due within one year |  | (111,116) |  | (118,573)
Net current assets/(liabilities) |  | (103,250) |  | (109,296)
Total assets less current liabilities |  | (103,250) |  | (109,296)
Creditors: amount falling due after more than one year |  | (213,319) |  | (196,753)
Net assets/(liabilities) |  | (316,569) |  | (306,049)
Capital and reserves |  |
Called up share capital |  | 1 |  | 1
Profit and loss account |  | (316,570) |  | (306,050)
Shareholders fund |  | (316,569) |  | (306,049)
For the year ended 31 March 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 members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006. 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. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime of Part 15 of the Companies Act 2006. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A). Signed on behalf of the board of directors:
--------------------------------------------- Adam James Lees Director |  |
Date approved: 10 August 2026 1

FIGARO IMPORTS LIMITED ###### Notes to the Accounts For the year ended 31 Mar 2026
Statutory Information Figaro Imports Limited is a private limited company, limited by shares, domiciled in England and Wales, registration number 05385167, registration address 120 Westcombe Park Road, London, SE3 7RZ, England. The presentation currency is £ sterling.
1. | Accounting Policies Basis of accounting The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Financial Reporting Standard for Smaller Entities (effective January 2016). Turnover Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates and sales taxes. Turnover from the sale of goods is recognised when all of the following conditions are satisfied: • the Company has transferred the significant risks and rewards of ownership to the buyer; • the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; • the amount of revenue can be measured reliably; • it is probable that the Company will receive the consideration due under the transaction; and • the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: • the amount of revenue can be measured reliably; • it is probable that the Company will receive the consideration due under the contract. • the stage of completion of the contract at the end of the reporting period can be measured reliably; and • the costs incurred and the costs to complete the contract can be measured reliably. Where a contract has only been partially completed at the Balance Sheet date, turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year. 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. Deferred taxation Deferred tax is provided in full in respect of taxation deferred by timing differences between the treatment of certain items for taxation and accounting purposes. These differences are the ones that have originated but not reversed at the Balance Sheet date, where transactions or events that result in an obligation to pay more tax in the future or a right to pay less tax in the future have occurred. The deferred tax balance has not been discounted. 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. Finance costs Finance costs are charged to the Profit and Loss account over the term of the debt using the effective interest method, so the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. Trade and other creditors Short-term creditors are measured at the transaction price. The other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, unless the effect of discounting would be immaterial, in which case they are stated at cost. Loans and borrowings 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. Equity instruments Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of The Company.
2. | Average number of employees Average number of employees during the year was 1 (2025: 1).
2