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Registered number: 14188906 Deckers Retail Ltd Financial statements Information for filing with the registrar For the year ended 30 September 2024
Deckers Retail Ltd Registered number: 14188906 Balance Sheet As at 30 September 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 5,400 |  | 7,152
Tangible assets | 5 |  | 41,801 |  | 50,748
|  |  | 47,201 |  | 57,900
Current assets |  |  |  |  |
Stocks | 6 | 9,986 |  | 8,900 |
Debtors: amounts falling due within one year | 7 | 4,846 |  | 12,065 |
Cash at bank and in hand | 8 | 16,457 |  | 16,424 |
|  | 31,289 |  | 37,389 |
Creditors: amounts falling due within one year | 9 | (76,008) |  | (106,758) |
Net current liabilities |  |  | (44,719) |  | (69,369)
Total assets less current liabilities |  |  | 2,482 |  | (11,469)
Provisions for liabilities |  |  |  |  |
Deferred tax | 10 | (5,282) |  | - |
|  |  | (5,282) |  | -
Net liabilities |  |  | (2,800) |  | (11,469)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | (2,801) |  | (11,470)
|  |  | (2,800) |  | (11,469)
The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. 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 income and retained earnings 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 by:
V Cosgrove
Director
Date: 13 June 2025
The notes on pages 5 to 12 form part of these financial statements. Page 1
Deckers Retail Ltd Registered number: 14188906 Balance Sheet (continued) As at 30 September 2024 Page 2
Deckers Retail Ltd Statement of Changes in Equity For the year ended 30 September 2024
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 October 2023 | 1 | (11,470) | (11,469)
Comprehensive income for the year |  |  |
Profit for the year | - | 8,669 | 8,669
Other comprehensive income for the year | - | - | -
Total comprehensive income for the year | - | 8,669 | 8,669
Total transactions with owners | - | - | -
At 30 September 2024 | 1 | (2,801) | (2,800)
| The notes on pages 5 to 12 form part of these financial statements.
Page 3
Deckers Retail Ltd Statement of Changes in Equity For the year ended 30 September 2023
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
Comprehensive income for the period |  |  |
Loss for the period | - | (11,470) | (11,470)
Other comprehensive income for the period | - | - | -
Total comprehensive income for the period | - | (11,470) | (11,470)
Contributions by and distributions to owners |  |  |
Shares issued during the period | 1 | - | 1
Total transactions with owners | 1 | - | 1
At 30 September 2023 | 1 | (11,470) | (11,469)
| The notes on pages 5 to 12 form part of these financial statements.
Page 4
Deckers Retail Ltd Notes to the Financial Statements For the year ended 30 September 2024
1. | General information
Deckers Retail Ltd is a private company limited by shares and incorporated in England. The registered office is Unit E-F, Royle Pennine Trading Estate, Lynroyle Way, Rochdale, OL11 3EX. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Going concern
Deckers Retail is funded as part of a group. The directors of the group have prepared cash flow forecasts and are satisfied that the company will continue to be able to pay debts as they fall due. As a result, these financial statements have been prepared on a going concern basis. The short term liabilities include intercompany loans from the group. There are no intentions for these intercompany loans to be immediately repayable.
| 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 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset. Page 5
Deckers Retail Ltd Notes to the Financial Statements For the year ended 30 September 2024 2.Accounting policies (continued)
| 2.5 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.6 | Intangible assets
Goodwill Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the statement of income and retained earnings over its useful economic life. Other intangible assets Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. Amortisation is provided on the following bases:
|  |  |  | Goodwill | - | 20% | straight line
Page 6
Deckers Retail Ltd Notes to the Financial Statements For the year ended 30 September 2024 2.Accounting policies (continued)
| 2.7 | 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. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Long-term leasehold property | - | 20% straight line
|  |  |  | Plant and machinery | - | 20% straight line
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.
| 2.8 | 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 balance sheet 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.
| 2.9 | 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.
| 2.10 | 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.
| 2.11 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss. Page 7
Deckers Retail Ltd Notes to the Financial Statements For the year ended 30 September 2024 2.Accounting policies (continued)
| 2.12 | Financial Instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate. Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
3. | Employees
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Wages and salaries | - | 91,351
| Social security costs | - | 4,661
|  | - | 96,012
| The average monthly number of employees, including the directors, during the year was as follows:
|  |  | 2024 | 2023
|  |  | No. | No.
|  | Directors | 2 | 2
Page 8
Deckers Retail Ltd Notes to the Financial Statements For the year ended 30 September 2024
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 October 2023 | 8,940
| At 30 September 2024 | 8,940
| Amortisation |
| At 1 October 2023 | 1,788
| Charge for the year | 1,752
| At 30 September 2024 | 3,540
| Net book value |
| At 30 September 2024 | 5,400
| At 30 September 2023 | 7,152
Page 9
Deckers Retail Ltd Notes to the Financial Statements For the year ended 30 September 2024
5. | Tangible fixed assets
|  | Long-term leasehold property | Plant and machinery | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 October 2023 | 8,760 | 54,087 | 62,847
| Additions | - | 4,250 | 4,250
| At 30 September 2024 | 8,760 | 58,337 | 67,097
| Depreciation |  |  |
| At 1 October 2023 | 1,898 | 10,201 | 12,099
| Charge for the year | 1,890 | 11,307 | 13,197
| At 30 September 2024 | 3,788 | 21,508 | 25,296
| Net book value |  |  |
| At 30 September 2024 | 4,972 | 36,829 | 41,801
| At 30 September 2023 | 6,862 | 43,886 | 50,748
6. | Stocks
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Finished goods and goods for resale | 9,986 | 8,900
|  | 9,986 | 8,900
7. | Debtors
|  |  |  |  |  | As restated
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Other debtors | 2,237 | 3,716
| Prepayments and accrued income | 2,609 | 3,739
| Deferred taxation | - | 4,610
|  | 4,846 | 12,065
Page 10
Deckers Retail Ltd Notes to the Financial Statements For the year ended 30 September 2024
8. | Cash and cash equivalents
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | 16,457 | 16,424
|  | 16,457 | 16,424
9. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade creditors | 7,448 | 18,350
| Amounts owed to group undertakings | 52,918 | 74,106
| Corporation tax | 2,522 | -
| Other taxation and social security | 8,392 | 8,776
| Other creditors | - | 103
| Accruals and deferred income | 4,728 | 5,423
|  | 76,008 | 106,758
10. | Deferred taxation
|  | 2024
|  | £
| At beginning of year | 4,610
| Charged to profit or loss | (9,892)
| At end of year | (5,282)
| The deferred taxation balance is made up as follows:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Accelerated capital allowances | (5,282) | (10,860)
| Other short term timing differences | - | 15,470
|  | (5,282) | 4,610
Page 11
Deckers Retail Ltd Notes to the Financial Statements For the year ended 30 September 2024
11. | Financial commitments, guarantees and contingent liabilities
The company is included within a group registration for VAT purposes and is therefore jointly and severally liable for all group companies' VAT liabilities. The total potential liability for the period end was £158,928 (2023: £168,525).
12. | Controlling party
The immediate and ultimate parent company is Deckers Hospitality Group Limited, a company incorporated in England & Wales. Deckers Hospitality Group Limited is parent of the smallest and largest group for which consolidated accounts are prepared. The registered address of Deckers Hospitality Group Limited is Unit F, Royle Pennine Trading Estate, Lynroyle Way, Rochdale, OL11 3EX. The ultimate controlling parties are Mr C Brierley, Mr M Brierley and Mrs V Cosgrove.
13. | Auditors' information
The auditors' report on the financial statements for the year ended 30 September 2024 was unqualified. The audit report was signed on 15 June 2025 by Helen Besant-Roberts (Senior Statutory Auditor) on behalf of Hurst Accountants Limited.
Page 12