WORKWEAR PRO DIRECT LIMITED


Directors	Karen Denise Hannaford
	Martyn Austin Perry


Company Secretary	HANNAFORD, Karen Denise


Registered Address	Thorncombe Barn Fore Street
	Thorncombe
	Chard
	TA20 4PP


Registered Number	13422418 (England and Wales)

Balance Sheet as at
30 May 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		21,255		13,165
Tangible assets	4		670		111
			21,925		13,276
Current assets
Stocks	5	7,087		3,992
Debtors	6	71,135		18,492
Cash at bank and on hand		2,774		86
		80,996		22,570
Creditors amounts falling due within one year	7	(128,065)		(119,173)
Net current assets (liabilities)			(47,069)		(96,603)
Total assets less current liabilities			(25,144)		(83,327)
Creditors amounts falling due after one year	8		(119,365)		(56,163)
Net assets			(144,509)		(139,490)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(144,609)		(139,590)
Shareholders' funds			(144,509)		(139,490)

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 27 August 2025, and are signed on its behalf by:

Karen Denise Hannaford
Director

Martyn Austin Perry
Director

Registered Company No. 13422418

WORKWEAR PRO DIRECT LIMITED

Notes to the Financial Statements
for the year ended 30 May 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


	Reducing balance (%)	Straight line (years)
Plant and machinery	20	-
Office Equipment	-	5

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	3		3

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 31 May 24	17,436	17,436
Additions	10,925	10,925
At 30 May 25	28,361	28,361
Amortisation and impairment
At 31 May 24	4,271	4,271
Charge for year	2,835	2,835
At 30 May 25	7,106	7,106
Net book value
At 30 May 25	21,255	21,255
At 30 May 24	13,165	13,165

4.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 31 May 24	160	-	66	226
Additions	-	-	590	590
At 30 May 25	160	-	656	816
Depreciation and impairment
At 31 May 24	-	76	39	115
Charge for year	-	17	14	31
At 30 May 25	-	93	53	146
Net book value
At 30 May 25	160	(93)	603	670
At 30 May 24	160	(76)	27	111

5.	Stocks

	2025	2024
	£	£
Raw materials and consumables	7,087	3,992
Total	7,087	3,992

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	48,317	17,972
Other debtors	22,818	520
Total	71,135	18,492

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	36,068	55,294
Bank borrowings and overdrafts	10,592	8,240
Taxation and social security	33,923	18,346
Other creditors	45,682	33,443
Accrued liabilities and deferred income	1,800	3,850
Total	128,065	119,173

8.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	18,889	20,333
Other creditors	100,476	35,830
Total	119,365	56,163

9.	Controlling party
	The company is controlled by its director Ms K D Hannaford by virtue of her shareholding.