Mousehouse Gifts Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 08326842 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

MOUSEHOUSE GIFTS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTORS:

N E Perkin

D Perkin

REGISTERED OFFICE:

Unit B

(Marshalls of Evesham Transport Site)

Pershore Airfield, Long Lane

Throckmorton, Pershore

Worcestershire

WR10 2JH

REGISTERED NUMBER:

08326842 (England and Wales)

ACCOUNTANTS:

Randall & Payne LLP

Chartered Accountants

Chargrove House

Shurdington Road

Cheltenham

Gloucestershire

GL51 4GA

CURRENT ASSETS

Stocks

197,798

778,466

Debtors

5

6,019

18,355

Cash at bank

233,228

218,164

437,045

1,014,985

CREDITORS

Amounts falling due within one year

6

1,081,887

1,011,083

NET CURRENT (LIABILITIES)/ASSETS

(644,842

)

3,902

TOTAL ASSETS LESS CURRENT
LIABILITIES

(644,842

)

3,902

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

(644,844

)

3,900

(644,842

)

3,902

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 October 2026 and were signed on its behalf by:

D Perkin - Director

N E Perkin - Director

1.	STATUTORY INFORMATION

Mousehouse Gifts Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue is recognised upon completion of a sale.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

25% straight line

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Financial Instruments are classified by the directors as basic or advanced following the conditions in FRS 102 Section 11. Basic financial instruments are recognised at amortised cost using the effective interest method.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Going concern

At 31 January 2026, the company had accumulated net losses of £644,844 (2025: net profit of £3,900) and is reliant on the continued financial support of its parent undertaking, Regency Hampers Limited, to enable it to meet its liabilities as they fall due.

Regency Hampers Limited has confirmed its intention to continue to provide financial support to the company for the foreseeable future. On this basis, the directors have a reasonable expectation that the company will have adequate resources to continue in operational existence for the foreseeable future and, accordingly, continue to adopt the going concern basis in preparing these financial statements.

Provisions

Provisions are recognised only where a present obligation exists as a result of a past transaction or event at or prior to the balance sheet date. In addition, a provision is only recognised where the amounts involved can be reliably estimated. Where material, provisions are calculated on a discounted basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 February 2025

and 31 January 2026

1,668

DEPRECIATION

At 1 February 2025

and 31 January 2026

1,668

NET BOOK VALUE

At 31 January 2026

-

At 31 January 2025

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

5,786

3,716

Prepayments and accrued income

233

14,639

6,019

18,355

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade creditors

3,794

724

VAT

4,896

6,228

Other creditors

1,070,847

1,002,056

Accruals and deferred income

2,350

2,075

1,081,887

1,011,083

7.	SECURED DEBTS

Barclays bank PLC have fixed and floating charges over all of the property or undertakings of the company.

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the year end there was no balance due or owed from the directors (2025: £nil) and there were no transactions with the directors during the year.

9.	ULTIMATE PARENT COMPANY

On 26th October 2017, the shares in the company were acquired by Regency Hampers Limited such that Mousehouse Gifts Limited is a fully owned subsidiary of the company.

Regency Hampers Ltd - 04246038

Registered office- Unit B, (Marshalls Of Evesham Transport Site) Pershore Airfield, Long Lane, Throckmorton, Pershore, Worcestershire, England, WR10 2JH

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Mousehouse Gifts Ltd for the year ended 31 January 2026 which comprise the Statement of Income and Retained Earnings, Balance Sheet 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Mousehouse Gifts Ltd, as a body, in accordance with the terms of our engagement letter dated 5 April 2019. Our work has been undertaken solely to prepare for your approval the financial statements of Mousehouse Gifts Ltd and state those matters that we have agreed to state to the Board of Directors of Mousehouse Gifts Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Mousehouse Gifts Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Mousehouse Gifts Ltd 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 Mousehouse Gifts Ltd. You consider that Mousehouse Gifts Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Mousehouse Gifts Ltd. 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.

Randall & Payne LLP

Chartered Accountants

Chargrove House

Shurdington Road

Cheltenham

Gloucestershire

GL51 4GA

30 October 2026