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Hectors Clothing Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11280017
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 13,120 15,427
13,120 15,427
CURRENT ASSETS
Stocks 5 165,726 139,696
Debtors 6 33,968 31,628
Cash at bank and in hand 2,470 944
202,164 172,268
Creditors: Amounts Falling Due Within One Year 7 (213,011 ) (180,936 )
NET CURRENT ASSETS (LIABILITIES) (10,847 ) (8,668 )
TOTAL ASSETS LESS CURRENT LIABILITIES 2,273 6,759
PROVISIONS FOR LIABILITIES
Deferred Taxation (377 ) (102 )
NET ASSETS 1,896 6,657
CAPITAL AND RESERVES
Called up share capital 8 20 20
Profit and Loss Account 1,876 6,637
SHAREHOLDERS' FUNDS 1,896 6,657
Page 1
Page 2
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr J S Bicknell
Director
28 August 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Hectors Clothing Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11280017 . The registered office is 21 Forest Road, Liss, GU33 7BH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised on a point of sale basis.

2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold Straight line over lifetime of lease
Fixtures & Fittings Straight line over 5 years
Computer Equipment Straight line over 3 years
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Financial Instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares, which are measured at fair value, with changes recognised in profit or loss.

Derivative financial instruments, where applicable, are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
3. Average Number of Employees
The average number of employees, including directors, during the year was as follows: 4 (2024: 3)
4 3
4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 18,265 2,826 2,000 23,091
Additions - 317 274 591
As at 31 March 2025 18,265 3,143 2,274 23,682
Depreciation
As at 1 April 2024 3,962 1,702 2,000 7,664
Provided during the period 2,284 576 38 2,898
As at 31 March 2025 6,246 2,278 2,038 10,562
Net Book Value
As at 31 March 2025 12,019 865 236 13,120
As at 1 April 2024 14,303 1,124 - 15,427
5. Stocks
2025 2024
£ £
Stock 165,726 139,696
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 33,968 31,628
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 6,519 10,311
Other creditors 168,450 144,444
Taxation and social security 38,042 26,181
213,011 180,936
Included within Other creditors above are unsecured loans from the director(s) of £167,201 (2024 - £118,309 ). 
These loans are repayable on demand, and interest is charged at a rate of up to 20% per annum, at the discretion of the director(s). 
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 20 20
Page 4
Page 5
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 30,250 30,250
Later than one year and not later than five years 121,000 121,000
Later than five years - 30,250
151,250 181,500
Page 5