REGISTERED NUMBER: SC046751 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Dee & Company (Menswear) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Thereze Gorevan

SECRETARY:

Ellis Simpson

REGISTERED OFFICE:

170 Trongate

Glasgow

G1 5EL

REGISTERED NUMBER:

SC046751 (Scotland)

ACCOUNTANTS:

Stevenson & Kyles

Chartered Accountants

25 Sandyford Place

Glasgow

G3 7NG

FIXED ASSETS

Tangible assets

4

558

657

CURRENT ASSETS

Stock

69,631

68,831

Debtors

5

3,015

3,486

Cash at bank

515,962

489,028

588,608

561,345

CREDITORS

Amounts falling due within one year

6

90,238

81,479

NET CURRENT ASSETS

498,370

479,866

TOTAL ASSETS LESS CURRENT LIABILITIES

498,928

480,523

CAPITAL AND RESERVES

Called up share capital

7

15,000

15,000

Retained earnings

483,928

465,523

SHAREHOLDERS' FUNDS

498,928

480,523

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 July 2025 and were signed by:

Thereze Gorevan - Director

1.	STATUTORY INFORMATION

Dee & Company (Menswear) Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Shop fittings and equipment

-

15% on reducing balance

Stocks

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

Financial instruments

Basic financial instruments, including debtors and creditors with no stated interest rate and receivable or payable within one year, are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Shop

fittings

and

equipment

£

COST

At 1 April 2024

and 31 March 2025

16,346

DEPRECIATION

At 1 April 2024

15,689

Charge for year

99

At 31 March 2025

15,788

NET BOOK VALUE

At 31 March 2025

558

At 31 March 2024

657

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

3,015

3,486

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

8,659

7,861

Taxation and social security

10,113

4,656

Other creditors

71,466

68,962

90,238

81,479

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

15,000

Ordinary

£1

15,000

15,000

8.	RELATED PARTY DISCLOSURES

The company's trading property is owned by David Reubens and is occupied by the company on a rent free basis, the company being responsible for all overheads.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is David Reubens.