REGISTERED NUMBER: 16154770 (England and Wales)

THE VICTORIAN CHRISTMAS SHOP LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 30 DECEMBER 2024 TO 5 JANUARY 2026

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTOR:

Mrs L Walker

REGISTERED OFFICE:

The Old Bank

High Street

Bourton-On-The-Water

Cheltenham

GL54 2AP

REGISTERED NUMBER:

16154770 (England and Wales)

ACCOUNTANTS:

William Hinton Limited

Chartered Accountants

Ross House

The Square

Stow On The Wold

Gloucestershire

GL54 1AF

FIXED ASSETS

Intangible assets

4

55,000

Tangible assets

5

40,417

95,417

CURRENT ASSETS

Stocks

26,913

Debtors

6

15,412

Cash at bank and in hand

130,085

172,410

CREDITORS

Amounts falling due within one year

7

191,200

NET CURRENT LIABILITIES

(18,790

)

TOTAL ASSETS LESS CURRENT LIABILITIES

76,627

CREDITORS

Amounts falling due after more than one year

8

5,000

NET ASSETS

71,627

CAPITAL AND RESERVES

Called up share capital

1

Retained earnings

71,626

71,627

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 5 January 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 5 January 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 9 September 2026 and were signed by:

Mrs L Walker - Director

1.	STATUTORY INFORMATION

The Victorian Christmas Shop 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 0, is being amortised evenly over its estimated useful life of nil 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 etc

-

15% on reducing balance

Stocks

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

Taxation

Taxation for the period 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 period 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 6 .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

Additions

55,000

At 5 January 2026

55,000

NET BOOK VALUE

At 5 January 2026

55,000

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

Additions

1,200

46,669

47,869

At 5 January 2026

1,200

46,669

47,869

DEPRECIATION

Charge for period

-

7,452

7,452

At 5 January 2026

-

7,452

7,452

NET BOOK VALUE

At 5 January 2026

1,200

39,217

40,417

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

31

Other debtors

15,381

15,412

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Hire purchase contracts

15,000

Trade creditors

22,955

Taxation and social security

64,635

Other creditors

88,610

191,200

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Hire purchase contracts

5,000