EXQUISITE ATTIRE LTD

EXQUISITE ATTIRE LTD
Contents Page
For the year ended 31 March 2026

Statement of Financial Position	1
Notes to the Financial Statements	2

EXQUISITE ATTIRE LTD
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Current assets
Stocks	3	45,560	15,300
Cash at bank and in hand		10,617	4,877
		56,177	20,177
Creditors: amount falling due within one year	4	(41,595)	(14,181)
Net current assets		14,582	5,996

Total assets less current liabilities		14,582	5,996
Net assets		14,582	5,996

Capital and reserves
Called up share capital		100	100
Profit and loss account		14,482	5,896
Shareholders' funds		14,582	5,996

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the director on 26 October 2026 and were signed by:

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Mohammad Yousuf Howlader
Director

1

EXQUISITE ATTIRE LTD
Notes to the Financial Statements
For the year ended 31 March 2026

General Information

EXQUISITE ATTIRE LTD is a private company, limited by shares, registered in England and Wales, registration number 14737669, registration address Flat 59 Henniker Point, Leytonstone Road, London, E15 1LQ.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the period was 2 (2025 : 1).

3.

Stocks

	2026 £		2025 £
Stocks	45,560		15,300
	45,560		15,300

4.

Creditors: amount falling due within one year

	2026 £	2025 £
Taxation and Social Security	20,807	8,380
Other Creditors	20,788	5,801
	41,595	14,181

2