Sonya Winner Studio Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 03166803

Sonya Winner Studio Ltd

Filleted Unaudited Financial Statements

31 March 2026

Sonya Winner Studio Ltd

Financial Statements

Year ended 31 March 2026

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

Sonya Winner Studio Ltd

Statement of Financial Position

31 March 2026

	2026		2025
Note	£	£	£

Fixed assets

Intangible assets	5	14,216	25,269
Tangible assets	6	126,874	130,801
		---------	---------
		141,090	156,070

Current assets

Stocks		20,066	21,769
Debtors	7	3,860	18,007
Cash at bank and in hand		114,895	84,495
		---------	---------
		138,821	124,271

Creditors: amounts falling due within one year	8	289,817		323,139
		---------		---------
Net current liabilities			150,996	198,868
			---------	---------
Total assets less current liabilities			( 9,906)	( 42,798)
			-------	--------
Net liabilities			( 9,906)	( 42,798)
			-------	--------

Capital and reserves

Called up share capital	100	100
Profit and loss account	( 10,006)	( 42,898)
	--------	--------
Shareholder deficit	( 9,906)	( 42,798)
	--------	--------

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 income and retained earnings has not been delivered.

For the year ending 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 member has not required the company to obtain an audit of its financial statements for the year 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 .

Sonya Winner Studio Ltd

Statement of Financial Position (continued)

31 March 2026

These financial statements were approved by the board of directors and authorised for issue on 27 October 2026 , and are signed on behalf of the board by:

S Winner
Director

Company registration number: 03166803

Sonya Winner Studio Ltd

Notes to the Financial Statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Camburgh House, 27 New Dover Road, Canterbury, Kent, CT1 3DN, United Kingdom.

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.

Going concern

The director has pledged to support the trading activities of the company for the next twelve months.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

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

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses.

Amortisation

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

Development costs	-	20% straight line
Patents, trademarks and licences	-	20% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

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:

Leasehold property	-	4% straight line
Equipment	-	25% 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.

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.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

Defined contribution plans

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. Employee numbers

The average number of persons employed by the company during the year amounted to 3 (2025: 3 ).

5. Intangible assets

	Development costs	Patents, trademarks and licences	Total
	£	£	£
Cost
At 1 April 2025 and 31 March 2026	88,484	12,020	100,504
	--------	--------	---------
Amortisation
At 1 April 2025	67,474	7,761	75,235
Charge for the year	8,662	2,391	11,053
	--------	--------	---------
At 31 March 2026	76,136	10,152	86,288
	--------	--------	---------
Carrying amount
At 31 March 2026	12,348	1,868	14,216
	--------	--------	---------
At 31 March 2025	21,010	4,259	25,269
	--------	--------	---------

6. Tangible assets

	Leasehold property	Equipment	Total
	£	£	£
Cost
At 1 April 2025	176,004	122,050	298,054
Additions	–	4,899	4,899
	---------	---------	---------
At 31 March 2026	176,004	126,949	302,953
	---------	---------	---------
Depreciation
At 1 April 2025	48,099	119,154	167,253
Charge for the year	6,476	2,350	8,826
	---------	---------	---------
At 31 March 2026	54,575	121,504	176,079
	---------	---------	---------
Carrying amount
At 31 March 2026	121,429	5,445	126,874
	---------	---------	---------
At 31 March 2025	127,905	2,896	130,801
	---------	---------	---------

7. Debtors

	2026	2025
	£	£
Trade debtors	3,350	17,582
Other debtors	510	425
	-------	--------
	3,860	18,007
	-------	--------

8. Creditors: amounts falling due within one year

	2026	2025
	£	£
Credit cards and overdrafts	4,029	1,243
Trade creditors	10,800	9,742
Social security and other taxes	6,183	1,930
Other creditors	268,805	310,224
	---------	---------
	289,817	323,139
	---------	---------

9. Related party transactions

At the year end, the company owed the director £214,404 (2025: £245,203).