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Registered Number: 02834304
England and Wales

 

 

 

ORANGE CLOTHING COMPANY LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 May 2023

End date: 30 April 2024
Director H A Denison
Registered Number 02834304
Registered Office 53 Tallon Road
Hutton
Brentwood
Essex
CM13 1TG
Accountants Bowgen Limited
274 Ipswich Road
Colchester
Essex
CO4 0ES
Secretary H A Denison
1
Director's report and financial statements
The director presents his annual report and the financial statements for the year ended 30 April 2024.
Principal activities
Principal activity of the company during the financial year was of wholesalers of children's clothing.
Director
The director who served the company throughout the year was as follows:
H A Denison
Statement of director's responsibilities
The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the director is required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.


----------------------------------
H A Denison
Director

Date approved: 30 January 2025
2
Accountants report
You consider that the company is exempt from an audit for the year ended 30 April 2024. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Bowgen Limited
30 April 2024



....................................................

Bowgen Limited

274 Ipswich Road
Colchester
Essex
CO4 0ES
30 January 2025
3
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 21,674    26,347 
21,674    26,347 
Current assets      
Stocks 4 368,022    387,016 
Debtors 5 251,799    318,279 
Cash at bank and in hand 5,213    5,191 
625,034    710,486 
Creditors: amount falling due within one year 6 (478,746)   (526,077)
Net current assets 146,288    184,409 
 
Total assets less current liabilities 167,962    210,756 
Creditors: amount falling due after more than one year 7 (167,238)   (174,650)
Net assets 724    36,106 
 

Capital and reserves
     
Called up share capital 8 2    2 
Profit and loss account 722    36,104 
Shareholders' funds 724    36,106 
 


For the year ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 30 January 2025 and were signed by:


-------------------------------
H A Denison
Director
4
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 May 2022 2  43,283  43,285 
Profit for the year (5,179) (5,179)
Total comprehensive income for the year (5,179) (5,179)
Dividends (2,000) (2,000)
Total investments by and distributions to owners (2,000) (2,000)
At 30 April 2023 2  36,104  36,106 
At 01 May 2023 2  36,104  36,106 
Profit for the year (35,382) (35,382)
Total comprehensive income for the year (35,382) (35,382)
Total investments by and distributions to owners
At 30 April 2024 2  722  724 
5
General Information
Orange Clothing Company Limited is a private company, limited by shares, registered in England and Wales, registration number 02834304, registration address 53 Tallon Road, Hutton, Brentwood, Essex, CM13 1TG.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and machinery - 25% straight line
Plant and Machinery 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 4 (2023 : 4).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Total
  £   £
At 01 May 2023 246,718    246,718 
Additions 9,294    9,294 
Disposals  
At 30 April 2024 256,012    256,012 
Depreciation
At 01 May 2023 220,371    220,371 
Charge for year 13,967    13,967 
On disposals  
At 30 April 2024 234,338    234,338 
Net book values
Closing balance as at 30 April 2024 21,674    21,674 
Opening balance as at 01 May 2023 26,347    26,347 


4.

Stocks

2024
£
  2023
£
Stocks 368,022    387,016 
368,022    387,016 

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Debtors 247,422    306,518 
Prepayments and accrued income 71    3,095 
Other debtors   2,292 
VAT 4,306    6,374 
251,799    318,279 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Creditors 264,584    292,751 
Bank loans and overdrafts (secured) 19,462    28,210 
Corporation tax   2,679 
PAYE and social security 2,550    4,709 
Accruals 8,248    27,826 
Other creditors and accruals 105,860    45,030 
Directors' current accounts 78,042    124,872 
478,746    526,077 

7.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank loans and overdrafts - secured 11,667    22,567 
Other creditors 55,571    52,083 
Directors' loan accounts 100,000    100,000 
167,238    174,650 

8.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
2 Class A shares of £1.00 each  
 

6