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REGISTERED NUMBER: 09409094 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2023

FOR

DENBY DALE SHIRT CO. (HOLDINGS) LIMITED

DENBY DALE SHIRT CO. (HOLDINGS) LIMITED (REGISTERED NUMBER: 09409094)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DENBY DALE SHIRT CO. (HOLDINGS) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2023







DIRECTORS: Mr C R W Mallinson
Mrs E L Mallinson





REGISTERED OFFICE: Unit J
Zenith Park
Whaley Road
Barnsley
South Yorkshire
S75 1HT





REGISTERED NUMBER: 09409094 (England and Wales)





ACCOUNTANTS: Gibson Booth Limited
12 Victoria Road
Barnsley
South Yorkshire
S70 2BB

DENBY DALE SHIRT CO. (HOLDINGS) LIMITED (REGISTERED NUMBER: 09409094)

BALANCE SHEET
30 NOVEMBER 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Investments 4 985,552 1,302,103

CURRENT ASSETS
Debtors 5 1,345,127 1,203,539
Cash at bank 131,948 144,973
1,477,075 1,348,512
CREDITORS
Amounts falling due within one year 6 3,987 315
NET CURRENT ASSETS 1,473,088 1,348,197
TOTAL ASSETS LESS CURRENT LIABILITIES 2,458,640 2,650,300

CAPITAL AND RESERVES
Called up share capital 7 301 301
Share premium 1,766,615 1,766,615
Other reserves 42,502 42,502
Retained earnings 649,222 840,882
SHAREHOLDERS' FUNDS 2,458,640 2,650,300

DENBY DALE SHIRT CO. (HOLDINGS) LIMITED (REGISTERED NUMBER: 09409094)

BALANCE SHEET - continued
30 NOVEMBER 2023


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 August 2024 and were signed on its behalf by:





Mr C R W Mallinson - Director


DENBY DALE SHIRT CO. (HOLDINGS) LIMITED (REGISTERED NUMBER: 09409094)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1. STATUTORY INFORMATION

Denby Dale Shirt Co. (Holdings) Limited 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 financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

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 as modified by the revaluation of certain assets.

Preparation of consolidated financial statements
The financial statements contain information about Denby Dale Shirt Co. (Holdings) Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Significant judgements and estimates
No judgements have been made in the process of applying the below accounting policies that have had the most significant effect on amounts recognised in the financial statements.

There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Investments in subsidiary undertakings are recognised at historic cost. The fair value of investments in subsidiary undertakings, in the opinion of the directors, cannot be measured reliably without undue cost or effort.

As such, investments in subsidiary undertakings are accounted for using the cost model.

Regular impairment reviews are undertaken by the directors.


DENBY DALE SHIRT CO. (HOLDINGS) LIMITED (REGISTERED NUMBER: 09409094)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Investments
Listed fixed asset investments are stated at their market value.

Unlisted fixed asset investments are initially recognised at cost. Provision is made for any permanent diminution in value of unlisted investments.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

DENBY DALE SHIRT CO. (HOLDINGS) LIMITED (REGISTERED NUMBER: 09409094)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

4. FIXED ASSET INVESTMENTS
Shares in
group Other
undertakings investments Totals
£    £    £   
COST OR VALUATION
At 1 December 2022 975,482 326,621 1,302,103
Disposals - (316,551 ) (316,551 )
At 30 November 2023 975,482 10,070 985,552
NET BOOK VALUE
At 30 November 2023 975,482 10,070 985,552
At 30 November 2022 975,482 326,621 1,302,103

Cost or valuation at 30 November 2023 is represented by:

Shares in
group Other
undertakings investments Totals
£    £    £   
Valuation in 2022 - 326,621 326,621
Valuation in 2018 - (316,551 ) (316,551 )
Cost 975,482 - 975,482
975,482 10,070 985,552

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Amounts owed by group undertakings 1,345,127 1,203,539

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Corporation tax 3,674 -
Accruals and deferred income 313 315
3,987 315

DENBY DALE SHIRT CO. (HOLDINGS) LIMITED (REGISTERED NUMBER: 09409094)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.11.23 30.11.22
value: £    £   
30,000 Ordinary 1p 300 300
18 Ordinary A 1p 1 1
301 301

8. RELATED PARTY DISCLOSURES

Entities over which the entity has control

30.11.23 30.11.22
£ £

Dividends received from related parties

150,000


260,000
Net interest free loans from/(repaid to) related
parties

321,589


41,922

Amount owed from related parties

1,345,128


1,203,539