Contents

Balance Sheet

As at 31 July 2026

Balance Sheet Continued

For the period ended 31 July 2026 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The directors have elected not to deliver a copy of the profit and loss account to the registrar, in accordance with section 444(5A) of the Companies Act 2006.

Directors' 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 of the Companies Act 2006.
• 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 accounts have been prepared and delivered in accordance with the provisions of the small companies regime applicable to micro-entities.

The accounts were approved by the Board of Directors and authorised for issue on 29 October 2026.

Notes to the Financial Statements

For the period 1 August 2025 to 31 July 2026

1. Accounting Policies

Turnover

Turnover is recognised when goods are delivered or services are provided.

Taxation

Corporation tax is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Debtors

Debtors are recognised at the settlement amount due.

Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments.

Creditors

Creditors are recognised when there is an obligation at the balance sheet date as a result of a past event.

Principal activity

The principal activity of the company during the period was Retail sale of clothing in specialised stores.

Notes to the Financial Statements (continued)

2. Basis of Preparation

These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime.

Notes to the Financial Statements (continued)

3. Employee Information

The average number of employees during the period was: 2 (previous period: 2)

Advances and credits to directors

Included within creditors falling due within one year is £35,192 owed to the directors (previous period: £33,998).

Notes to the Financial Statements (continued)

4. Going concern

The accounts have been prepared on a going concern basis. At 31 July 2026 the company had net current liabilities of £49 and net assets of £449, and it is funded by a revenue-based finance facility and by a loan from the director. The director has reviewed the company's cash flow forecast for at least 12 months from the date of approval of these accounts, taking into account the finance facility, the corporation tax repayment arising from the carry back of this year's trading loss and the director's written undertaking to continue supporting the company and not to seek repayment of her loan where this would leave the company unable to pay its other creditors. On this basis the director considers it appropriate to prepare the accounts on a going concern basis.