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Registered number: 11103837









A DAY'S MARCH SHIRTS & STAPLES LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

 
A DAY'S MARCH SHIRTS & STAPLES LIMITED
REGISTERED NUMBER: 11103837

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
632,542
715,522

  
632,542
715,522

Current assets
  

Stocks
 5 
146,358
155,121

Debtors: amounts falling due within one year
 6 
117,151
147,569

Cash at bank and in hand
 7 
202,802
145,816

  
466,311
448,506

Creditors: amounts falling due within one year
 8 
(1,317,285)
(1,383,076)

Net current liabilities
  
 
 
(850,974)
 
 
(934,570)

Total assets less current liabilities
  
(218,432)
(219,048)

  

Net liabilities
  
(218,432)
(219,048)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(218,532)
(219,148)

  
(218,432)
(219,048)


Page 1

 
A DAY'S MARCH SHIRTS & STAPLES LIMITED
REGISTERED NUMBER: 11103837
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 8 April 2025.




L G J J Hobohm
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
A DAY'S MARCH SHIRTS & STAPLES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

A Day's March Shirts and Staples Limited is a private company limited by shares, incorporated in England & Wales (registered number: 11103837). The registered office address is C/O Freeths Llp Routeco Office Park, Davy Avenue, Knowlhill, Milton Keynes, England, MK5 8HJ.
The financial statements are presented in Sterling, which is the functional currency of the company.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

In assessing the ability of the company to operate as a going concern, management have evaluated current and forecasted operational results, and the solvency of the company. The director has obtained assurances from the shareholders to continue to provide adequate funds to meet its obligations, and not to demand repayment of any funds due to them, until the company is in a financial position to do so. As a result, the director considers it appropriate to prepare the financial statements on a going concern basis.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 
A DAY'S MARCH SHIRTS & STAPLES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures and fittings
-
25%
Reducing balance method
Office equipment
-
25%
Reducing balance method
Leasehold improvements
-
10%
Straight-line method

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the year was 4 (2023 - 14).

Page 4

 
A DAY'S MARCH SHIRTS & STAPLES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Tangible fixed assets





Fixtures and fittings
Office equipment
Computer equipment
Leasehold improvements
Total

£
£
£
£
£



Cost or valuation


At 1 January 2024
143,778
150
4,526
727,317
875,771


Additions
-
-
149
-
149



At 31 December 2024

143,778
150
4,675
727,317
875,920



Depreciation


At 1 January 2024
104,802
118
3,335
51,994
160,249


Charge for the year on owned assets
9,744
8
645
72,732
83,129



At 31 December 2024

114,546
126
3,980
124,726
243,378



Net book value



At 31 December 2024
29,232
24
695
602,591
632,542



At 31 December 2023
38,976
32
1,191
675,323
715,522

Page 5

 
A DAY'S MARCH SHIRTS & STAPLES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

5.


Stocks

2024
2023
£
£

Finished goods and goods for resale
146,358
155,121

146,358
155,121



6.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
-
23,545

Other debtors
103,371
123,333

Prepayments and accrued income
13,780
691

117,151
147,569



7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
202,802
145,816

202,802
145,816



8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
15,083
37,220

Amounts owed to group undertakings
1,137,124
1,133,948

Other taxation and social security
43,951
71,946

Other creditors
2,507
4,942

Accruals and deferred income
118,620
135,020

1,317,285
1,383,076


Page 6

 
A DAY'S MARCH SHIRTS & STAPLES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

9.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100


 
Page 7