Hermia Bridal Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 14038633

Hermia Bridal Limited

Filleted Unaudited Financial Statements

31 October 2025

Hermia Bridal Limited

Financial Statements

Period from 1 May 2024 to 31 October 2025

Contents	Page

Officers and professional advisers	1

Chartered accountant's report to the director on the preparation of the unaudited statutory financial statements	2

Statement of financial position	3

Notes to the financial statements	5

Hermia Bridal Limited

Officers and Professional Advisers

Director	Miss G Creaner

Registered office	5 Buckton Close
	Whittle-Le-Woods
	Chorley
	England
	PR6 7GY

Accountants	Riverside Accountancy Lancaster Limited
	Chartered accountants
	Suite 2, 2 Mannin Way
	Lancaster Business Park
	Caton Road
	Lancaster
	LA1 3SU

Hermia Bridal Limited

Chartered Accountant's Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of Hermia Bridal Limited

Period from 1 May 2024 to 31 October 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Hermia Bridal Limited for the Period ended 31 October 2025, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the director of Hermia Bridal Limited in accordance with the terms of our engagement letter dated 8 June 2023. Our work has been undertaken solely to prepare for your approval the financial statements of Hermia Bridal Limited and state those matters that we have agreed to state to you in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hermia Bridal Limited and its director for our work or for this report.

It is your duty to ensure that Hermia Bridal Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Hermia Bridal Limited. You consider that Hermia Bridal Limited is exempt from the statutory audit requirement for the Period. We have not been instructed to carry out an audit or a review of the financial statements of Hermia Bridal Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Riverside Accountancy Lancaster Limited Chartered accountants

Suite 2, 2 Mannin Way Lancaster Business Park Caton Road Lancaster LA1 3SU

30 September 2026

Hermia Bridal Limited

Statement of Financial Position

31 October 2025

	31 Oct 25	30 Apr 24
Note	£	£

Fixed assets

Tangible assets	5	7,325	10,409

Current assets

Stocks		31,000	70,586
Debtors	6	5,976	7,070
Cash at bank and in hand		–	4,506
		--------	--------
		36,976	82,162

Creditors: amounts falling due within one year	7	240,181	182,382
		---------	---------
Net current liabilities		203,205	100,220
		---------	---------
Total assets less current liabilities		( 195,880)	( 89,811)

Creditors: amounts falling due after more than one year	8	1,455	710

Provisions	1,392	1,959
	---------	--------
Net liabilities	( 198,727)	( 92,480)
	---------	--------

Capital and reserves

Called up share capital	9	1	1
Profit and loss account		( 198,728)	( 92,481)
		---------	--------
Shareholder deficit		( 198,727)	( 92,480)
		---------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the Period ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the Period in question in accordance with section 476 ;

- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Hermia Bridal Limited

Statement of Financial Position (continued)

31 October 2025

These financial statements were approved by the board of directors and authorised for issue on 30 September 2026 , and are signed on behalf of the board by:

Miss G Creaner
Director

Company registration number: 14038633

Hermia Bridal Limited

Notes to the Financial Statements

Period from 1 May 2024 to 31 October 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 5 Buckton Close, Whittle-Le-Woods, Chorley, PR6 7GY, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the 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 financial assets and liabilities and investment properties measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity. The financial statements are rounded to the nearest £1.

Going concern

The company has a deficit of assets of £194,717 however, included within creditors is an amount owed to the director of £229,078 which will not be called upon and the company has the continued support of the director, therefore the going concern basis is appropriate.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods 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. When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period. When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 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.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts 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 equity, except to the extent 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 equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

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

Fixtures and fittings	-	20% straight line
Equipment	-	33% straight line

Impairment of fixed assets

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. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

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 stock to its present location and condition.

Provisions

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 as a finance cost in profit or loss in the period it arises.

4. Employee numbers

The average number of persons employed by the company during the Period amounted to 1 (2024: 1 ).

5. Tangible assets

	Fixtures and fittings	Equipment	Total
	£	£	£
Cost
At 1 May 2024	16,057	1,273	17,330
Additions	2,138	440	2,578
	--------	-------	--------
At 31 October 2025	18,195	1,713	19,908
	--------	-------	--------
Depreciation
At 1 May 2024	6,104	817	6,921
Charge for the period	5,104	558	5,662
	--------	-------	--------
At 31 October 2025	11,208	1,375	12,583
	--------	-------	--------
Carrying amount
At 31 October 2025	6,987	338	7,325
	--------	-------	--------
At 30 April 2024	9,953	456	10,409
	--------	-------	--------

6. Debtors

	31 Oct 25	30 Apr 24
	£	£
Trade debtors	5,976	5,948
Other debtors	–	1,122
	-------	-------
	5,976	7,070
	-------	-------

7. Creditors: amounts falling due within one year

	31 Oct 25	30 Apr 24
	£	£
Bank loans and overdrafts	2,539	2,523
Trade creditors	–	362
Other creditors	237,642	179,497
	---------	---------
	240,181	182,382
	---------	---------

8. Creditors: amounts falling due after more than one year

	31 Oct 25	30 Apr 24
	£	£
Bank loans and overdrafts	1,455	710
	-------	----

9. Called up share capital

Issued, called up and fully paid

	31 Oct 25		30 Apr 24
	No.	£	No.	£
Ordinary shares of £ 1 each	1	1	1	1
	----	----	----	----

10. Controlling party

The company is controlled by its director.