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REGISTERED NUMBER: 00862857 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH NOVEMBER 2024

FOR

DENBY DALE SHIRT CO., LIMITED

DENBY DALE SHIRT CO., LIMITED (REGISTERED NUMBER: 00862857)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH NOVEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DENBY DALE SHIRT CO., LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH NOVEMBER 2024







DIRECTORS: Mr C R W Mallinson
Mrs E L Mallinson



SECRETARY: Mrs E L Mallinson



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



REGISTERED NUMBER: 00862857 (England and Wales)



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



BANKERS: Virgin Money
1A Peel Square
Barnsley
South Yorkshire
S70 2PL

DENBY DALE SHIRT CO., LIMITED (REGISTERED NUMBER: 00862857)

BALANCE SHEET
30TH NOVEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 489,044 512,782
489,044 512,782

CURRENT ASSETS
Stocks 6 6,320 10,865
Debtors 7 34,300 51,353
Cash at bank 45,772 10,745
86,392 72,963
CREDITORS
Amounts falling due within one year 8 349,201 201,538
NET CURRENT LIABILITIES (262,809 ) (128,575 )
TOTAL ASSETS LESS CURRENT LIABILITIES 226,235 384,207

PROVISIONS FOR LIABILITIES - 638
NET ASSETS 226,235 383,569

CAPITAL AND RESERVES
Called up share capital 9 30,018 30,018
Other reserves 45,076 45,076
Retained earnings 151,141 308,475
SHAREHOLDERS' FUNDS 226,235 383,569

DENBY DALE SHIRT CO., LIMITED (REGISTERED NUMBER: 00862857)

BALANCE SHEET - continued
30TH NOVEMBER 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 2024 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 and authorised for issue by the Board of Directors and authorised for issue on 18th July 2025 and were signed on its behalf by:





Mr C R W Mallinson - Director


DENBY DALE SHIRT CO., LIMITED (REGISTERED NUMBER: 00862857)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH NOVEMBER 2024

1. STATUTORY INFORMATION

Denby Dale Shirt Co., 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.

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts.

Turnover from the sale of clothing is recognised to the extent that the company has obtained the right to consideration through the performance of its contractual obligations. Where the substance is that the company's contractual obligations are performed over time, turnover is recognised as contract activity progresses to reflect the company's partial performance of its contractual obligations. The amount recognised represents the right consideration by reference to the value of the work performed.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of five years.

Goodwill is initially measured at cost. After initial recognition, goodwill assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

DENBY DALE SHIRT CO., LIMITED (REGISTERED NUMBER: 00862857)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH NOVEMBER 2024

2. ACCOUNTING POLICIES - continued

Tangible fixed assets
Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:


Plant and machinery- 20% on cost
Motor vehicles- 25% on cost
Freehold & Leasehold Property- 2% on cost
Office equipment- 25% & 50% on cost
Leasehold Property Improvements- 2% on cost

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport and handling costs in bringing stocks to their present location and condition.

Work in progress
Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.

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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

DENBY DALE SHIRT CO., LIMITED (REGISTERED NUMBER: 00862857)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH NOVEMBER 2024

2. ACCOUNTING POLICIES - continued

Pension costs
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company. The annual contributions payable are charged to the profit and loss account.

The company also make employer contributions into employees private pension schemes. The annual contributions payable are charged to the profit and loss account.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2023 - 10 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st December 2023
and 30th November 2024 41,000
AMORTISATION
At 1st December 2023
and 30th November 2024 41,000
NET BOOK VALUE
At 30th November 2024 -
At 30th November 2023 -

DENBY DALE SHIRT CO., LIMITED (REGISTERED NUMBER: 00862857)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH NOVEMBER 2024

5. TANGIBLE FIXED ASSETS
Improvements
Long to Plant and
leasehold property machinery
£    £    £   
COST
At 1st December 2023 545,772 70,978 92,449
Disposals - - (50,059 )
At 30th November 2024 545,772 70,978 42,390
DEPRECIATION
At 1st December 2023 111,885 21,476 91,254
Charge for year 10,916 1,419 443
Eliminated on disposal - - (50,059 )
At 30th November 2024 122,801 22,895 41,638
NET BOOK VALUE
At 30th November 2024 422,971 48,083 752
At 30th November 2023 433,887 49,502 1,195

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1st December 2023 43,103 10,323 762,625
Disposals - - (50,059 )
At 30th November 2024 43,103 10,323 712,566
DEPRECIATION
At 1st December 2023 15,422 9,806 249,843
Charge for year 10,776 184 23,738
Eliminated on disposal - - (50,059 )
At 30th November 2024 26,198 9,990 223,522
NET BOOK VALUE
At 30th November 2024 16,905 333 489,044
At 30th November 2023 27,681 517 512,782

DENBY DALE SHIRT CO., LIMITED (REGISTERED NUMBER: 00862857)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH NOVEMBER 2024

6. STOCKS
2024 2023
£    £   
Raw materials 6,320 8,145
Finished goods - 2,720
6,320 10,865

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 31,682 47,369
Prepayments and accrued income 2,618 3,984
34,300 51,353

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 14,955 39,914
Amounts owed to group undertakings 120,317 23,044
Corporation tax 40,068 11,797
Social security and other taxes - 8
VAT 3,869 6,454
Other creditors 24,898 24,898
Directors' current accounts 124,631 75,166
Accruals and deferred income 20,463 20,257
349,201 201,538

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
30,000 Ordinary £1 30,000 30,000
18 'A' Ordinary £1 18 18
30,018 30,018

DENBY DALE SHIRT CO., LIMITED (REGISTERED NUMBER: 00862857)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH NOVEMBER 2024

10. RELATED PARTY DISCLOSURES

Entities with control over the entity

30.11.24 30.11.23
£    £   
Dividends paid to related party 256,000 150,000
Net interest free loans to/from related party 2,730 (334,339 )
Amount owed from related party 120,316 23,044


11. ULTIMATE PARENT UNDERTAKING

The ultimate parent undertaking is Denby Dale Shirt Co. (Holdings) Limited.

The parent company's registered office address is;

Unit J
Zenith Park
Whaley Road
Barnsley
S75 1HT