Registered Number
Micro-entity Accounts
31 December 2025
| Notes | 2025 | 2024 | |
|---|---|---|---|
| £ | £ | ||
| Current Assets |
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| Creditors: amounts falling due within one year |
(
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(
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| Net current assets (liabilities) |
(
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| Total assets less current liabilities |
(
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| Total net assets (liabilities) |
(
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| Capital and reserves |
(
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Approved by the Board on
And signed on their behalf by:
| 2025 | 2024 | |
|---|---|---|
| Average number of employees during the period |
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2Accounting Policies
Basis of measurement and preparation of accounts
Inventories are valued at the lower of cost and estimated selling price less selling costs. Goods received free of charge are initially valued at their fair value. Returned goods discarded by the company are written off when discarded.
Where historical records are incomplete, estimates use available Amazon inventory, storage and transaction reports, payment records and the director's recollection. In particular, inventory quantities at 31 December 2024 have been reconstructed.
The 2024 comparative figures have been restated to include inventory, Amazon balances and unpaid stock and rent liabilities omitted from the previous accounts. The restated comparative figures at 31 December 2024 are: current assets £1,014, creditors £519 and net assets £495. The employee figure has been corrected to zero.
Personal funding provided by the shareholder without a repayment obligation is treated as capital contributions, not director's loans.