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REGISTERED NUMBER: 08206172 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

UNIFORMITY CLOTHING LIMITED

UNIFORMITY CLOTHING LIMITED (REGISTERED NUMBER: 08206172)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 7

UNIFORMITY CLOTHING LIMITED

Company Information
for the Year Ended 31 December 2023







DIRECTOR: T J Pace





REGISTERED OFFICE: 22-26 Handbridge
Chester
Cheshire
CH4 7JE





REGISTERED NUMBER: 08206172 (England and Wales)





ACCOUNTANTS: LBW Chartered Accountants
Enterprise House
The Courtyard
Old Courthouse Road
Bromborough
Merseyside
CH62 4UE

UNIFORMITY CLOTHING LIMITED (REGISTERED NUMBER: 08206172)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 28,500 37,500
Tangible assets 5 92,849 108,913
121,349 146,413

CURRENT ASSETS
Stocks 175,284 316,977
Debtors 6 101,507 70,414
Cash in hand 3,582 3,582
280,373 390,973
CREDITORS
Amounts falling due within one year 7 151,865 286,383
NET CURRENT ASSETS 128,508 104,590
TOTAL ASSETS LESS CURRENT LIABILITIES 249,857 251,003

CREDITORS
Amounts falling due after more than one year 8 44,144 55,064
NET ASSETS 205,713 195,939

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 11 205,613 195,839
SHAREHOLDERS' FUNDS 205,713 195,939

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 26 August 2024 and were signed by:




T J Pace - Director


UNIFORMITY CLOTHING LIMITED (REGISTERED NUMBER: 08206172)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

UNIFORMITY CLOTHING 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.

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.

The accounts have been prepared on the going concern basis despite trading while insolvent as it has the support of the creditors.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 25% on reducing balance, 10% on reducing balance pro rata and 10% on reducing balance

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

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.

UNIFORMITY CLOTHING LIMITED (REGISTERED NUMBER: 08206172)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2022 - 23 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
Goodwill assets Totals
£    £    £   
COST
At 1 January 2023
and 31 December 2023 180,000 2,650 182,650
AMORTISATION
At 1 January 2023 142,500 2,650 145,150
Charge for year 9,000 - 9,000
At 31 December 2023 151,500 2,650 154,150
NET BOOK VALUE
At 31 December 2023 28,500 - 28,500
At 31 December 2022 37,500 - 37,500

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023 219,752
Additions 1,723
At 31 December 2023 221,475
DEPRECIATION
At 1 January 2023 110,839
Charge for year 17,787
At 31 December 2023 128,626
NET BOOK VALUE
At 31 December 2023 92,849
At 31 December 2022 108,913

UNIFORMITY CLOTHING LIMITED (REGISTERED NUMBER: 08206172)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 January 2023 124,507
Transfer to ownership (39,299 )
At 31 December 2023 85,208
DEPRECIATION
At 1 January 2023 49,916
Charge for year 13,135
Transfer to ownership (33,505 )
At 31 December 2023 29,546
NET BOOK VALUE
At 31 December 2023 55,662
At 31 December 2022 74,591

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 75,506 70,414
Other debtors 26,001 -
101,507 70,414

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans and overdrafts 33,844 33,356
Hire purchase contracts 8,019 17,564
Trade creditors 50,210 75,490
Taxation and social security 53,792 54,751
Other creditors 6,000 105,222
151,865 286,383

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans 33,115 35,648
Hire purchase contracts 11,029 19,416
44,144 55,064

UNIFORMITY CLOTHING LIMITED (REGISTERED NUMBER: 08206172)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

9. SECURED DEBTS

The following secured debts are included within creditors:

31.12.23 31.12.22
£    £   
Bank loans 38,671 41,204
Hire purchase contracts 19,048 36,980
Other creditors - 46,321
57,719 124,505

The debts are secured by a floating charge covering all property or undertaking of the company.

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.23 31.12.22
value: £    £   
100 Ordinary £1 100 100

11. RESERVES
Retained
earnings
£   

At 1 January 2023 195,839
Profit for the year 9,774
At 31 December 2023 205,613

12. ULTIMATE CONTROLLING PARTY

The controlling party is T J Pace.

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
UNIFORMITY CLOTHING LIMITED

The following reproduces the text of the report prepared for the director 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 Director 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 UNIFORMITY CLOTHING LIMITED for the year ended 31 December 2023 which comprise the Income Statement, 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 director of UNIFORMITY CLOTHING LIMITED in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of UNIFORMITY CLOTHING LIMITED and state those matters that we have agreed to state to the director of UNIFORMITY CLOTHING LIMITED 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 UNIFORMITY CLOTHING LIMITED and its director for our work or for this report.

It is your duty to ensure that UNIFORMITY CLOTHING LIMITED 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 profit of UNIFORMITY CLOTHING LIMITED. You consider that UNIFORMITY CLOTHING LIMITED 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 UNIFORMITY CLOTHING LIMITED. 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.






LBW Chartered Accountants
Enterprise House
The Courtyard
Old Courthouse Road
Bromborough
Merseyside
CH62 4UE


26 August 2024