Made With Love By Sophie Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 10855874 (England and Wales)

Unaudited Financial Statements

for the Year Ended

31 July 2026

for

Made With Love By Sophie Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs S V Javed

REGISTERED OFFICE:

Junction Hq

Charles Street

Horbury

Wakefield

West Yorkshire

WF4 5FH

REGISTERED NUMBER:

10855874 (England and Wales)

ACCOUNTANTS:

Equate Limited

Chartered Certified Accountants

The Hive Wakefield

142 Thornes Lane

Wakefield

West Yorkshire

WF2 7RE

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

576

1,035

576

1,035

CURRENT ASSETS

Stocks

24,846

33,479

Debtors

6

155,985

155,635

Cash at bank

44,632

44,217

225,463

233,331

CREDITORS

Amounts falling due within one year

7

164,311

163,795

NET CURRENT ASSETS

61,152

69,536

TOTAL ASSETS LESS CURRENT
LIABILITIES

61,728

70,571

CREDITORS

Amounts falling due after more than one year

8

(15,638

)

(19,091

)

PROVISIONS FOR LIABILITIES

(109

)

(197

)

NET ASSETS

45,981

51,283

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

45,979

51,281

45,981

51,283

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 August 2026 and were signed by:

Mrs S V Javed - Director

1.	STATUTORY INFORMATION

Made With Love By Sophie Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on cost

Computer equipment

-

33% on cost

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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, loans from banks and other third parties.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 August 2025

and 31 July 2026

10,000

AMORTISATION

At 1 August 2025

and 31 July 2026

10,000

NET BOOK VALUE

At 31 July 2026

-

At 31 July 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

COST

At 1 August 2025

and 31 July 2026

5,176

2,918

2,204

10,298

DEPRECIATION

At 1 August 2025

5,176

1,883

2,204

9,263

Charge for year

-

459

-

459

At 31 July 2026

5,176

2,342

2,204

9,722

NET BOOK VALUE

At 31 July 2026

-

576

-

576

At 31 July 2025

-

1,035

-

1,035

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.26

31.7.25

£

Other debtors

155,985

155,635

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.26

31.7.25

£

Bank loans and overdrafts

3,453

3,288

Taxation and social security

13,034

16,296

Other creditors

147,824

144,211

164,311

163,795

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.7.26

31.7.25

£

Bank loans

15,638

19,091

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.7.26

31.7.25

£

Within one year

4,894

8,389

Between one and five years

-

4,894

13,283

10.	RELATED PARTY DISCLOSURES

During the year the company advanced loans to a company under common control of the directors. The total value of the loans advanced was £350 making the balance due to the debtors from Made With Love By Sophie Limited at the year end date £155,985.

The loans are non interest bearing and repayable on demand.

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mrs S V Javed.