DEJA_VU_CARDIFF_LIMITED_30_Apr_2026_companies_house_set_of

		2026	2025
Turnover		1,205,301		1,171,014
Cost of sales		(280,299	)	(286,275	)
Gross profit		925,002		884,739
Administrative expenses		(767,330	)	(833,177	)
Operating profit		157,672		51,562
Other interest receivable and similar income		13,217		31,562
Interest payable and similar expenses		(6,525	)	(14,606	)
Profit before tax	4	164,364		68,518
Tax on profit		(42,225	)	(15,452	)
Profit for the financial year		122,139		53,066

	2026	2025
Retained earnings at the start of the year	202,024		148,958
Profit for the financial year	122,139		53,066
Dividends declared and paid or payable during the year	(251,000	)	-
Retained earnings at the end of the year	73,163		202,024

		2026	2025
Fixed assets
Tangible assets	6	96,641		116,795
Current assets
Stocks		20,267		17,105
Debtors	7	116,864		494,881
Cash at bank and in hand		14,873		24,450
		152,004		536,436
Creditors: amounts falling due within one year	8	(154,587	)	(421,413	)
Net current (liabilities)/assets		(2,583	)	115,023
Total assets less current liabilities		94,058		231,818
Creditors: amounts falling due after more than one year	9	-		(5,556	)
Provisions for liabilities		(20,795	)	(24,138	)
Net assets		73,263		202,124
Capital and reserves
Called up share capital		100		100
Profit and loss account		73,163		202,024
Shareholders funds		73,263		202,124

Deja Vu (Cardiff) Limited

Notes to the Financial Statements

Year ended

30 April 2026

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is

Imperial House, 164a Richmond Road

Rhymney River Bridge Road

Cardiff

CF24 3BX

, Wales.

2 Statement of compliance

These

financial statements

have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and 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 assets.

The

financial statements

are prepared in sterling, which is the functional currency of the company.

Turnover

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

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Current tax

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 measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.

Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

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

Plant and machinery

25% Reducing Balance

Impairment

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 stocks to their present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.

All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured on an undiscounted basis at the tax rates that would apply in the periods in which timing differences are expected to reverse, based on tax rates and laws enacted at the statement of financial position date.

Provisions for liabilities

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.

Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4 Profit before tax

Profit before tax is stated after charging/(crediting):

	2026		2025
	£		£
Depreciation of tangible assets	30,600		33,249

5 Average number of employees

The average number of persons employed by the company during the year was

(2025:

18.00

6 Tangible assets

	Land and buildings		Plant and machinery etc.	Total
	£		£	£
Cost
At 1 May 2025	430,250		509,240	939,490
Additions	-		11,339	11,339
Transfers	(893	)	-	(893	)
At 30 April 2026	429,357		520,579	949,936
Depreciation
At 1 May 2025	371,391		451,304	822,695
Charge	14,494		16,106	30,600
At 30 April 2026	385,885		467,410	853,295
Carrying amount
At 30 April 2026	43,472		53,169	96,641
At 30 April 2025	58,859		57,936	116,795

7 Debtors

	2026	2025
	£	£
Trade debtors	3,409	2,068
Other debtors	113,455	492,813
	116,864	494,881

8 Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	5,357	26,260
Trade creditors	43,835	44,489
Taxation and social security	79,864	327,127
Other creditors	25,531	23,537
	154,587	421,413

9 Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Bank loans and overdrafts	-		5,556

Directors

Small company provisions

1 General information

2 Statement of compliance

3 Accounting policies

Basis of preparation

Turnover

Current tax

Tangible assets

Impairment

Stocks

Financial instruments

Deferred tax

Provisions for liabilities

Defined contribution pension plan

4 Profit before tax

5 Average number of employees

6 Tangible assets

7 Debtors

8 Creditors: amounts falling due within one year

9 Creditors: amounts falling due after more than one year

Accountant	BK Plus Cardiff
	Unit 2 Riverbridge Business Centre Rhymney River Bridge Road Cardiff CF23 9FP United Kingdom

		2026		2025
	Note	£		£
Turnover		1,205,301		1,171,014
Cost of sales		(280,299	)	(286,275	)
Gross profit		925,002		884,739
Administrative expenses		(767,330	)	(833,177	)
Operating profit		157,672		51,562
Other interest receivable and similar income		13,217		31,562
Interest payable and similar expenses		(6,525	)	(14,606	)
Profit before tax	4	164,364		68,518
Tax on profit		(42,225	)	(15,452	)
Profit for the financial year		122,139		53,066