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

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

Turnover from the sale of finished goods is recognized when control of the products transfers to the buyer, which typically occurs at the physical point of sale for in-store retail, upon delivery or dispatch for e-commerce orders, or in accordance with agreed incoterms for wholesale shipments. Measured at the fair value of consideration received net of value-added taxes, trade discounts, and estimated returns, revenue recognition is deferred for gift cards and vouchers until they are redeemed for merchandise or expire, ensuring that income is only recorded when the primary performance obligation to the customer has been fully satisfied.

Other intangible assets are Trademark. It is amortised to the profit and loss account over its estimated economic life of 10 years.

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.