Attire EMEA Limited 08069858 false 2024-06-01 2025-05-31 2025-05-31 The principal activity of the company is Sale of workwear to the cruise and hospitality industry Digita Accounts Production Advanced 6.30.9574.0 true true 08069858 2024-06-01 2025-05-31 08069858 2025-05-31 08069858 bus:OrdinaryShareClass1 2025-05-31 08069858 core:RetainedEarningsAccumulatedLosses 2025-05-31 08069858 core:ShareCapital 2025-05-31 08069858 core:CurrentFinancialInstruments 2025-05-31 08069858 core:CurrentFinancialInstruments core:WithinOneYear 2025-05-31 08069858 core:BetweenTwoFiveYears 2025-05-31 08069858 core:WithinOneYear 2025-05-31 08069858 core:FurnitureFittingsToolsEquipment 2025-05-31 08069858 core:LandBuildings 2025-05-31 08069858 bus:SmallEntities 2024-06-01 2025-05-31 08069858 bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 08069858 bus:FilletedAccounts 2024-06-01 2025-05-31 08069858 bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 08069858 bus:RegisteredOffice 2024-06-01 2025-05-31 08069858 bus:Director1 2024-06-01 2025-05-31 08069858 bus:Director2 2024-06-01 2025-05-31 08069858 bus:OrdinaryShareClass1 2024-06-01 2025-05-31 08069858 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 08069858 core:FurnitureFittingsToolsEquipment 2024-06-01 2025-05-31 08069858 core:LandBuildings 2024-06-01 2025-05-31 08069858 core:LeaseholdImprovements 2024-06-01 2025-05-31 08069858 countries:EnglandWales 2024-06-01 2025-05-31 08069858 2024-05-31 08069858 core:FurnitureFittingsToolsEquipment 2024-05-31 08069858 core:LandBuildings 2024-05-31 08069858 2023-06-01 2024-05-31 08069858 2024-05-31 08069858 bus:OrdinaryShareClass1 2024-05-31 08069858 core:RetainedEarningsAccumulatedLosses 2024-05-31 08069858 core:ShareCapital 2024-05-31 08069858 core:CurrentFinancialInstruments 2024-05-31 08069858 core:CurrentFinancialInstruments core:WithinOneYear 2024-05-31 08069858 core:BetweenTwoFiveYears 2024-05-31 08069858 core:WithinOneYear 2024-05-31 08069858 core:FurnitureFittingsToolsEquipment 2024-05-31 08069858 core:LandBuildings 2024-05-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 08069858

Attire EMEA Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 May 2025

Attire EMEA Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 7

Attire EMEA Limited

Company Information

Directors | J L McNamee R B Pollock

Registered office | Unit 2450, Regents Court The Crescent Birmingham Business Park Birmingham B37 7YE

Accountants | Ballards LLP Chartered Accountants 11c Oakmoore Court Kingswood Road Hampton Lovett Droitwich Worcs WR9 0QH

Attire EMEA Limited

(Registration number: 08069858)
Balance Sheet as at 31 May 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 18,930 | 24,914
Current assets |  |  |
Stocks | 5 | 3,162,014 | 2,600,679
Debtors | 6 | 1,164,962 | 1,135,013
Cash at bank and in hand |  | 1,313,192 | 335,332
|  | 5,640,168 | 4,071,024
Creditors: Amounts falling due within one year | 7 | (1,739,447) | (682,208)
Net current assets |  | 3,900,721 | 3,388,816
Net assets |  | 3,919,651 | 3,413,730
Capital and reserves |  |  |
Called up share capital | 8 | 3,535,811 | 3,535,811
Retained earnings |  | 383,840 | (122,081)
Shareholders' funds |  | 3,919,651 | 3,413,730

For the financial year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 26 August 2025 and signed on its behalf by:

......................................... R B Pollock Director |  |

Attire EMEA Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 2450, Regents Court
The Crescent
Birmingham Business Park
Birmingham
B37 7YE
England

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Attire EMEA Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Leasehold Property | 25% Straight Line
Office Equipment | 33% Straight Line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are 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.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Attire EMEA Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 16 (2024 - 15).

Attire EMEA Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

4 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 June 2024 | 18,400 | 81,141 | 99,541
Additions | - | 8,850 | 8,850
Disposals | - | (5,068) | (5,068)
At 31 May 2025 | 18,400 | 84,923 | 103,323
Depreciation
At 1 June 2024 | 2,147 | 72,480 | 74,627
Charge for the year | 5,136 | 5,790 | 10,926
Eliminated on disposal | - | (1,160) | (1,160)
At 31 May 2025 | 7,283 | 77,110 | 84,393
Carrying amount
At 31 May 2025 | 11,117 | 7,813 | 18,930
At 31 May 2024 | 16,253 | 8,661 | 24,914

Included within the net book value of land and buildings above is £11,117 (2024 - £16,253) in respect of long leasehold land and buildings.

5 | Stocks

| 2025 £ | 2024 £
Other inventories | 3,162,014 | 2,600,679

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 1,053,853 | 1,091,522
Prepayments | 74,151 | 11,105
Other debtors | 36,958 | 32,386
| 1,164,962 | 1,135,013

Attire EMEA Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 810,732 | 534,629
Taxation and social security | 33,540 | 16,130
Accruals and deferred income | 887,114 | 119,725
Other creditors | 8,061 | 11,724
| 1,739,447 | 682,208

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 3,535,811 | 3,535,811 | 3,535,811 | 3,535,811

9 | Obligations under leases and hire purchase contracts

Operating leases

The total of future minimum lease payments is as follows:

| 2025 £ | 2024 £
Not later than one year | 58,498 | 58,498
Later than one year and not later than five years | 131,620 | 185,244
| 190,118 | 243,742

10 | Pension commitments

Amounts disclosed in the balance sheet

The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £101,315 (2024: £96,294). Contributions totalling £6,909 (2024: £3,500) were payable to the fund at the balance sheet date and are included in creditors.