REGISTERED NUMBER: 13859191 (England and Wales)

Unaudited Financial Statements

for the Period 1 February 2025 to 31 July 2026

for

We Are Proper Good Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

1,699

3,154

CURRENT ASSETS

Debtors

5

28,202

15,240

Cash at bank

938

5,682

29,140

20,922

CREDITORS

Amounts falling due within one year

6

30,411

22,908

NET CURRENT LIABILITIES

(1,271

)

(1,986

)

TOTAL ASSETS LESS CURRENT LIABILITIES

428

1,168

CREDITORS

Amounts falling due after more than one year

7

-

(464

)

PROVISIONS FOR LIABILITIES

8

(323

)

(599

)

NET ASSETS

105

105

CAPITAL AND RESERVES

Called up share capital

9

101

101

Retained earnings

4

4

SHAREHOLDERS' FUNDS

105

105

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

The members have not required the company to obtain an audit of its financial statements for the period 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 September 2026 and were signed by:

Miss A N Franks - Director

1.	STATUTORY INFORMATION

We Are Proper Good Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

13859191

Registered office:

Proper Good

7b/11b Park Street

Lytham

FY8 5LU

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.

Tangible fixed assets

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

Fixtures and fittings

-

20% on cost

Computer equipment

-

25% on cost

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 2 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 February 2025

429

3,829

4,258

Additions

-

174

174

At 31 July 2026

429

4,003

4,432

DEPRECIATION

At 1 February 2025

172

932

1,104

Charge for period

128

1,501

1,629

At 31 July 2026

300

2,433

2,733

NET BOOK VALUE

At 31 July 2026

129

1,570

1,699

At 31 January 2025

257

2,897

3,154

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.26

31.1.25

£

£

Trade debtors

9,848

12,541

Other debtors

358

-

Directors' current accounts

1,000

2,699

Accrued income

16,996

-

28,202

15,240

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.26

31.1.25

£

£

Hire purchase contracts

116

696

Tax

12,489

6,463

Social security and other taxes

-

72

VAT

2,554

3,520

Credit card

14,602

11,507

Accrued expenses

650

650

30,411

22,908

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.26

31.1.25

£

£

Hire purchase contracts

-

464

8.	PROVISIONS FOR LIABILITIES

31.7.26

31.1.25

£

£

Deferred tax

323

599

Deferred

tax

£

Balance at 1 February 2025

599

Utilised during period

(276

)

Balance at 31 July 2026

323

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.26

31.1.25

value:

£

£

100

Ordinary A

1

100

100

1

Ordinary B

1

1

1

101

101

On incorporation 100 Ordinary A shares and 1 Ordinary B share each of £1 were allotted, called

up and fully paid at par.

Ordinary A Shares confer on the holders the right to vote upon any resolution proposed at

any general meeting of the company.

Ordinary B Shares do not confer on the holders the right to vote upon any resolution

proposed at any general meeting of the company.

The A and B shares rank pari passu in terms of dividend and capital distribution rights.

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31 July 2026 and the year ended 31 January 2025:

31.7.26

31.1.25

£

£

Miss A N Franks

Balance outstanding at start of period

2,699

(1

)

Amounts advanced

92,892

54,027

Amounts repaid

(94,591

)

(51,327

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

1,000

2,699

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Miss A N Franks.

The ultimate controlling party is Miss A N Franks.