Daisy Finer Ltd


Directors	Daisy Finer
	Peter Finer


Registered Address	2 Wellesley Cottages Wells Road
	Bisley
	Stroud
	GL6 7AF


Registered Number	10578665 (England and Wales)

Statement of Financial Position
31 January 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		94		142
Investments	4		16,500		19,220
			16,594		19,362
Current assets
Debtors	5	10,890		8,650
Cash at bank and on hand		11,393		41,709
		22,283		50,359
Creditors amounts falling due within one year	6	(584)		(10,326)
Net current assets (liabilities)			21,699		40,033
Total assets less current liabilities			38,293		59,395
Provisions for liabilities	7		(18)		(27)
Net assets			38,275		59,368
Capital and reserves
Called up share capital			1		1
Profit and loss account			38,274		59,367
Shareholders' funds			38,275		59,368

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 29 October 2026, and are signed on its behalf by:

Daisy Finer
Director
Registered Company No. 10578665

Daisy Finer Ltd

Notes to the Financial Statements
for the year ended 31 January 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by share capital, incorporated in England and Wales. The company's registered office is: 2 Wellesley Cottages Wells Road BISLEY Gloucestershire GL6 7AF

	Statement of compliance
	The financial statements have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	The turnover shown in the income statement represents amounts invoiced during the year for the sale of goods and the provision of services in the ordinary course of the company's activities. Turnover is shown exclusive of value added tax and other sales taxes.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments.

	Tangible fixed assets and depreciation
	Tangible fixed assets are initially recorded at cost. Depreciation is provided at the following rates in order to write off each asset over its estimated useful life:

	Investments
	Investments in subsidiary undertakings are recorded at cost.

2.	Average number of employees
	The average number of persons employed by the company (including the director) during the year, was as follows


		2026		2025
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Fixtures & fittings	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 February 25	1,119	2,754	3,873
At 31 January 26	1,119	2,754	3,873
Depreciation and impairment
At 01 February 25	977	2,754	3,731
Charge for year	48	-	48
At 31 January 26	1,025	2,754	3,779
Net book value
At 31 January 26	94	-	94
At 31 January 25	142	-	142

4.	Fixed asset investments
	The amount of impairment loss included in profit or loss is £2,720 (2025 - £360). The original capital investment in Finer Daze LLP (joint venture) of 2,070,000 INR has be revalued at the exchange rate applicable at period end.

	Notes
	¹Investments in group undertakings and participating interests

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	540	-
Amounts owed by associates and joint ventures / participating interests	8,028	4,915
Other debtors	1,013	-
Prepayments and accrued income	1,309	3,735
Total	10,890	8,650


	Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business, less any impairment losses for bad and doubtful debts.

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	-	707
Taxation and social security	-	8,980
Other creditors	151	47
Accrued liabilities and deferred income	433	592
Total	584	10,326


	Trade creditors are measured at the initial transaction price (which is usually the invoice price).

7.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	18	27
Total	18	27

8.	Related party transactions
	Included within creditors is a director's current account. The account is unsecured, interest free and carries no fixed date of repayment.