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Registered number: 05117913









UNIFORM EXPRESS LIMITED









ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

 
UNIFORM EXPRESS LIMITED
 
 
COMPANY INFORMATION


Directors
D Turner 
A Beavis 




Registered number
05117913



Registered office
Unit 5, Haslemere Way
Tramway Industrial Estate

Banbury

Oxon

OX16 5TY




Independent auditors
Barnes Roffe Audit Limited
Chartered Accountants & Statutory Auditors

3 Brook Business Centre

Cowley Mill Road

Uxbridge

Middlesex

UB8 2FX





 
UNIFORM EXPRESS LIMITED
 

CONTENTS



Page
Strategic report
 
1 - 2
Directors' report
 
3 - 4
Independent auditors' report
 
5 - 9
Statement of comprehensive income
 
10
Statement of financial position
 
11
Statement of changes in equity
 
12
Statement of cash flows
 
13
Analysis of net debt
 
14
Notes to the financial statements
 
15 - 31


 
UNIFORM EXPRESS LIMITED
 
 
STRATEGIC REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024

Introduction
 
The directors presents the Strategic report for the year ended 31 December 2024.

Business review
 
The company has continued to perform successfully in a highly competitive market, undertaking work on a fixed-price and fixed-fee basis and improving operating margin while growing turnover.
The client-focused approach of the company has resulted in significant levels of repeat business, with the result that the company has been able to build on its reputation for delivering projects in a proactive, planned and efficient manner, on time and within budget.
The company has been able to grow the business due to the quality and commitment of its people and it continues to be proactive in sourcing people who share its vision and commitment.

Principal risks and uncertainties
 
There are a number of potential risks and uncertainties which could impact the company's performance and these are considered by the board on a regular basis. The director and the relevant management teams consider the risks of all significant business decisions and changes in the external environment and in the company's operations. The key risks affecting the business and controls in place to mitigate those risks are as follows:
Operating risk
The company's reputation and continued success depends on its ability to provide services which are valued by its clients. The company regularly reviews the quality of its services both internally and through formalised client feedback and evaluation.
Market risk
The company operates in a specialised market and seeks to maintain a competitive advantage by offering an appropriate and relevant service range and providing a high level of client service from professional and dedicated staff. The company manages market risk by providing added-value services to its customers, having fast response times not only in supplying products and services but also in handling all customer queries. The company keeps abreast of developments in the market through maintaining strong relationships with its customers.
Taxation risk
The company is exposed to financial risks from increases in tax rates and changes to the basis of taxation including corporation tax and VAT. Principal controls to mitigate this risk include regular monitoring of legislative proposals, the engagement of experienced executives, and the use of experienced sector-specific, professional advisers to mitigate the impact of changes.
Management risk
The company is reliant on its high-calibre team of operational managers and surveyors and its directors. The company recruits and develops high-calibre employees, many of whom have been with the company for a number of years. The directors have implemented processes to ensure that the knowledge base of the operational management team is shared as much as possible throughout the company.

 
Page 1

 
UNIFORM EXPRESS LIMITED
 

STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024


Financial risk
The company is principally funded from retained profits and is reliant on converting these profits into cash. Financial monitoring, forecasting and planning are continuous processes and emphasis is placed on balancing maintenance or growth of profit margin against investment in resources to maintain delivery of a high quality of service to its clients.
Economic risk
The company is exposed to the risks of an economic downturn that could lower the company's revenues and operating results in the future. However, actions continue to be taken to maximise the company's performance in all aspects of the business.
Development and performance
The Statement of financial position shows the company's financial position at the year end. There has been an increase in net assets and a slight improvement in liquidity over the previous year.

Financial key performance indicators
 
The key financial performance indicators used to determine the progress and performance of the company are
set out below:
     
                                                                    2024                                2023
                                                                       £                                        £
Turnover                                                  11,447,216                       11,719,208                                                    
Gross profit                                                4,099,389                         4,122,560
Operating profit                                             833,006                         1,105,257

The company is focused on securing profitable work and to continue to increase its market share by expanding its customer base, and is working towards securing more work as a principal contractor in the future.


This report was approved by the board on 19 September 2025 and signed on its behalf.



................................................
D Turner
Director

Page 2

 
UNIFORM EXPRESS LIMITED
 
 
 
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024

The directors present their report and the financial statements for the year ended 31 December 2024.

Directors' responsibilities statement

The directors are responsible for preparing the Strategic report, the Directors' report and the financial statements in accordance with applicable law and regulations.
 
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under Company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period.

 In preparing these financial statements, the directors are required to:


select suitable accounting policies for the Company's financial statements and then apply them consistently;

make judgments and accounting estimates that are reasonable and prudent;

state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Results and dividends

The profit for the year, after taxation, amounted to £523,803 (2023 - £545,543).

Dividends of £210,000 (2023 - £Nil) were paid by the company during the year.

Directors

The directors who served during the year were:

D Turner 
A Beavis 
N Earley (resigned 27 March 2025)
R Empson (resigned 27 March 2025)

Page 3

 
UNIFORM EXPRESS LIMITED
 
 
 
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024

Disclosure of information to auditors

Each of the persons who are directors at the time when this Directors' report is approved has confirmed that:
 
so far as the director is aware, there is no relevant audit information of which the Company's auditors are unaware, and
the director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company's auditors are aware of that information.

Post balance sheet events

There have been no significant events affecting the Company since the year end.

Auditors

After the year end Barnes Roffe LLP resigned as auditors due to the transfer of its audit business and its successor Barnes Roffe Audit Limited was appointed by the directors under s485 Companies Act 2006.

This report was approved by the board on 19 September 2025 and signed on its behalf.
 





D Turner
Director

Page 4

 
UNIFORM EXPRESS LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF UNIFORM EXPRESS LIMITED
 

Opinion


We have audited the financial statements of Uniform Express Limited (the 'Company') for the year ended 31 December 2024, which comprise the Statement of comprehensive income, the Statement of financial position, the Statement of cash flows, the Statement of changes in equity and the related notes, including a summary of significant accounting policiesThe financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).


In our opinion the financial statements:


give a true and fair view of the state of the Company's affairs as at 31 December 2024 and of its profit for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.


Basis for opinion


We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.


Conclusions relating to going concern


In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.


Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.


Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.


Page 5

 
UNIFORM EXPRESS LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF UNIFORM EXPRESS LIMITED (CONTINUED)


Other information


The other information comprises the information included in the Annual Report other than the financial statements and  our Auditors' report thereon.  The directors are responsible for the other information contained within the Annual Report.  Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated.  If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves.  If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.


We have nothing to report in this regard.


Opinion on other matters prescribed by the Companies Act 2006
 

In our opinion, based on the work undertaken in the course of the audit:


the information given in the Strategic report and the Directors' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Strategic report and the Directors' report have been prepared in accordance with applicable legal requirements.


Matters on which we are required to report by exception
 

In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic report or the Directors' report.


We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:


adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.


Page 6

 
UNIFORM EXPRESS LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF UNIFORM EXPRESS LIMITED (CONTINUED)


Responsibilities of directors
 

As explained more fully in the Directors' responsibilities statement set out on page 3, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.


In preparing the financial statements, the directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Company or to cease operations, or have no realistic alternative but to do so.
Auditors' responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with law and regulations, was as follows:  
 
The engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations; 
We identified the laws and regulations applicable to the Company through discussion with directors and other management, and from our commercial knowledge and experience of the relevant sector;
The specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the Company, are as follows;
o Companies Act 2006. 
o FRS102. 
o Health and Safety legislation. 
o Employment legislation. 
o Tax legislation.  

We assessed the extent of compliance with the laws and regulations identified above through making enquiries of management, reviewing board minutes and inspecting legal correspondence;
Laws and regulations were communicated within the audit team at the planning meeting, and during the audit as any further laws and regulation were identified. The audit team remained alert to instances of non-compliance throughout the audit. 


Page 7

 
UNIFORM EXPRESS LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF UNIFORM EXPRESS LIMITED (CONTINUED)


 

We assessed the susceptibility of the Company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur by:  
 
Making enquiries of management as to where they consider there was susceptibility to fraud and their knowledge of actual suspected and alleged fraud;  
Considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations; 
Reviewing the financial statements and testing the disclosures against supporting documentation; 
Performing analytical procedures to identify any unusual or unexpected trends or anomalies; 
Inspecting and testing journal entries to identify unusual or unexpected transactions; 
Assessing whether judgement and assumptions made in determining significant accounting estimates, including stock provisions, were indicative of management bias; and 
Investigating the rationale behind significant transactions, or transactions that are unusual or outside the Company’s usual course of business.
 
The areas that we identified as being susceptible to misstatement through fraud were: 
 
Management bias in the estimates and judgements made; 
Management override of controls; and  
Posting of unusual journals or transactions. 


Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation.  This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.


A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' report.


Page 8

 
UNIFORM EXPRESS LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF UNIFORM EXPRESS LIMITED (CONTINUED)


Use of our report
 

This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.





Mark Hancock (Senior statutory auditor)
for and on behalf of
Barnes Roffe Audit Limited
Chartered Accountants & Statutory Auditors
3 Brook Business Centre
Cowley Mill Road
Uxbridge
Middlesex
UB8 2FX

23 September 2025
Page 9

 
UNIFORM EXPRESS LIMITED
 
 
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 DECEMBER 2024

2024
2023
£
£

  

Turnover
 4 
11,447,216
11,719,208

Cost of sales
  
(7,347,827)
(7,596,648)

Gross profit
  
4,099,389
4,122,560

Administrative expenses
  
(3,266,383)
(3,017,303)

Operating profit
 5 
833,006
1,105,257

Income from subsidiary company
 9 
-
137,637

Amounts written off investments
  
-
(447,048)

Interest receivable and similar income
 10 
3,241
23

Interest payable and similar expenses
 11 
(113,206)
(247)

Profit before tax
  
723,041
795,622

Tax on profit
  
(199,238)
(250,079)

Profit for the financial year
  
523,803
545,543

Fair value adjustment
  
(459,676)
504,539

Total comprehensive income for the year
  
64,127
1,050,082

The notes on pages 15 to 31 form part of these financial statements.

Page 10

 
UNIFORM EXPRESS LIMITED
REGISTERED NUMBER: 05117913

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024


2024

2023
Note
£
£
£
£

Fixed assets
  

Intangible assets
 14 
-
-

Tangible assets
 15 
296,057
279,088

Investments
 16 
-
-

  
296,057
279,088

Current assets
  

Stocks
 17 
2,688,663
3,914,285

Debtors: amounts falling due within one year
 18 
1,888,402
2,404,659

Cash at bank and in hand
 19 
939,436
1,513,526

  
5,516,501
7,832,470

Creditors: amounts falling due within one year
 20 
(1,518,922)
(2,280,931)

Net current assets
  
 
 
3,997,579
 
 
5,551,539

Total assets less current liabilities
  
4,293,636
5,830,627

Creditors: amounts falling due after more than one year
 21 
(740,800)
(2,131,918)

Provisions for liabilities
  

Deferred tax
 22 
(23,646)
(23,646)

  
 
 
(23,646)
 
 
(23,646)

Net assets
  
3,529,190
3,675,063


Capital and reserves
  

Called up share capital 
 23 
200
200

Other reserves
  
364,863
824,539

Profit and loss account
  
3,164,127
2,850,324

  
3,529,190
3,675,063


The financial statements were approved and authorised for issue by the board and were signed on its behalf on 19 September 2025.




................................................
D Turner
Director

The notes on pages 15 to 31 form part of these financial statements.

Page 11

 
UNIFORM EXPRESS LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2024


Called up share capital
Other reserves
Profit and loss account
Total equity

£
£
£
£

At 1 January 2024
200
824,539
2,850,324
3,675,063


Comprehensive income for the year

Profit for the year
-
-
523,803
523,803

Fair value adjustments
-
(459,676)
-
(459,676)
Total comprehensive income for the year
-
(459,676)
523,803
64,127


Contributions by and distributions to owners

Dividends: Equity capital
-
-
(210,000)
(210,000)


At 31 December 2024
200
364,863
3,164,127
3,529,190



STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2023


Called up share capital
Other reserves
Profit and loss account
Total equity

£
£
£
£

At 1 January 2023
200
320,000
2,304,781
2,624,981


Comprehensive income for the year

Profit for the year
-
-
545,543
545,543

Fair value adjustments
-
504,539
-
504,539
Total comprehensive income for the year
-
504,539
545,543
1,050,082


At 31 December 2023
200
824,539
2,850,324
3,675,063


The notes on pages 15 to 31 form part of these financial statements.

Page 12

 
UNIFORM EXPRESS LIMITED
 

STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2024

2024
2023
£
£

Cash flows from operating activities

Profit for the financial year
523,803
545,543

Adjustments for:

Depreciation of tangible assets
157,736
127,660

Profit on disposal of tangible assets
(9,000)
(6,150)

Interest paid
113,206
247

Interest received
(3,241)
(23)

Taxation charge
199,238
250,079

Decrease/(increase) in stocks
1,225,622
(1,441,216)

Decrease in debtors
306,257
479

(Decrease)/increase in creditors
(2,098,593)
338,578

Corporation tax (paid)
(253,772)
(84,571)

Impairment of investment
-
447,048

Fair value adjustment
(459,676)
504,539

Dividend
-
(137,637)

Net cash (used in )/generated from operating activities

(298,420)
544,576


Cash flows from investing activities

Purchase of tangible fixed assets
(174,705)
(169,210)

Sale of tangible fixed assets
9,000
6,150

Purchase of fixed asset investments
-
(30,311)

Interest received
3,241
23

Dividends received
-
137,637

Net cash used in investing activities

(162,464)
(55,711)

Cash flows from financing activities

Interest paid
(113,206)
(247)

Net cash used in financing activities
(113,206)
(247)

Net (decrease)/increase in cash and cash equivalents
(574,090)
488,618

Cash and cash equivalents at beginning of year
1,513,526
1,024,908

Cash and cash equivalents at the end of year
939,436
1,513,526


Cash and cash equivalents at the end of year comprise:

Cash at bank and in hand
939,436
1,513,526

939,436
1,513,526


Page 13

 
UNIFORM EXPRESS LIMITED
 

ANALYSIS OF NET DEBT
FOR THE YEAR ENDED 31 DECEMBER 2024




At 1 January 2024
Cash flows
At 31 December 2024
£

£

£

Cash at bank and in hand

1,513,526

(574,090)

939,436


1,513,526
(574,090)
939,436

The notes on pages 15 to 31 form part of these financial statements.

Page 14

 
UNIFORM EXPRESS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Uniform Express Limited is a Company limited by shares, incorporated in England and Wales. The address of the registered office is Unit 5, Haslemere Way, Tranway Industrial Estate, Banbury, Oxfordshire, OX16 5TY.
The principal activity of the Company is the manufacturing and sale of corporate uniforms.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Company is heading a small group therefore exempt from preparing the consolidated accounts.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3).

The following principal accounting policies have been applied:

 
2.2

Going concern

The directors are mindful that conditions in the market are uncertain within inflationary pressures on raw material and wages and, at the date of this report, it is not possible to reliably determine the effects that these events will have on the Company in the future. Nevertheless, the directors note that the Company is trading adequately and if this continues, they will have sufficient working capital and other finance available to continue trading for a period of not less than 12 months from the Statement of financial position date. As such, the directors believe that there are no significant uncertainties in their assessment of whether the business is a going concern and therefore have prepared the accounts on a going concern basis.

Page 15

 
UNIFORM EXPRESS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the Statement of comprehensive income except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of comprehensive income within 'finance income or costs'. All other foreign exchange gains and losses are presented in the Statement of comprehensive income within 'other operating income'.

 
2.4

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Page 16

 
UNIFORM EXPRESS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.5

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to the Statement of comprehensive income on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.6

Research and development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight-line basis over their useful economic lives, which range from 3 to 6 years.
If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.

 
2.7

Interest income

Interest income is recognised in the Statement of comprehensive income using the effective interest method.

 
2.8

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in the Statement of comprehensive income when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

Page 17

 
UNIFORM EXPRESS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.9

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


 
2.10

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

Page 18

 
UNIFORM EXPRESS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.11

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Other fixed assets
-
20% - 33% straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in  the Statement of comprehensive income.

 
2.12

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.13

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. 
At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the Statement of comprehensive income. 

 
2.14

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.15

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

In the Statement of cash flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the Company's cash management.

Page 19

 
UNIFORM EXPRESS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.16

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.17

Provisions for liabilities

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.
Provisions are charged as an expense to the Statement of comprehensive income in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the reporting date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.
When payments are eventually made, they are charged to the provision carried in the Statement of financial position.


 
2.18

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

The Company has elected to apply the recognition and measurement provisions of IFRS 9 Financial Instruments (as adopted by the UK Endorsement Board) with the disclosure requirements of Sections 11 and 12 and the other presentation requirements of FRS 102.

Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Other financial assets

Other financial assets, which includes investments in equity instruments which are not classified as subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the
Page 20

 
UNIFORM EXPRESS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)


2.18
Financial instruments (continued)

recognised transaction price. Such assets are subsequently measured at fair value with the changes in fair value being recognised in the profit or loss. Where other financial assets are not publicly traded, hence their fair value cannot be measured reliably, they are measured at cost less impairment.

Impairment of financial assets

Financial assets are assessed for indicators of impairment at each reporting date.

Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate.

If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss.

Basic financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is  immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

 
2.19

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 21

 
UNIFORM EXPRESS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

3.


Judgments in applying accounting policies and key sources of estimation uncertainty

In the application of the company's accounting policies, the director is required to take judgments, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the year in which the estimate is revised where the revision affects only that year, or in the year of the revision and future years where the revision affects both current and future years.
Areas where the directors have made estimates include the valuation of stock, bad debt provision and depreciation. While these involve a degree of estimation, they are not considered to be significant sources of estimation uncertainty.


4.


Turnover

All turnover relates to the company's principal activity and arose within the United Kingdom.


5.


Operating profit

The operating profit is stated after charging:

2024
2023
£
£

Research & development
87,229
62,728

Exchange differences
299
6,039

Other operating lease rentals
173,903
171,687

Depreciation
157,736
127,660


6.


Auditors' remuneration

Fees payable to the Company's auditor for the audit of the Company's annual financial statements totalled £ (2023 - ).

Page 22

 
UNIFORM EXPRESS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

7.


Employees

2024
2023
£
£

Wages and salaries
1,910,376
1,868,174

Social security costs
170,959
161,326

Cost of defined contribution scheme
34,847
32,407

2,116,182
2,061,907


The average monthly number of employees, including the directors, during the year was as follows:


        2024
        2023
            No.
            No.







Operations
34
37



Sales
5
7



Administrative
19
14

58
58



8.


Directors' remuneration

2024
2023
£
£

Directors' emoluments
200,400
200,400

Company contributions to defined contribution pension schemes
1,321
1,321

201,721
201,721


The highest paid director received remuneration of £100,200 (2023 - £100,200).

During the year retirement benefits were accruing to 1 directors (2023 - 1) in respect of defined contribution pension schemes.

Page 23

 
UNIFORM EXPRESS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

9.


Income from investments

2024
2023
£
£





Dividends received from subsidiary
-
137,637

Amounts written off investments
-
(447,048)

-
(309,411)



10.


Interest receivable

2024
2023
£
£


Other interest receivable
3,241
23

3,241
23


11.


Interest payable and similar expenses

2024
2023
£
£


Other loan interest payable
113,206
-

Other interest payable
-
247

113,206
247

Page 24

 
UNIFORM EXPRESS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

12.


Taxation


2024
2023
£
£

Corporation tax


Current tax on profits for the year
199,238
250,284

Adjustments in respect of previous periods
-
(205)


199,238
250,079


Total current tax
199,238
250,079

Deferred tax

Total deferred tax
-
-


199,238
250,079

Factors affecting tax charge for the year

The tax assessed for the year is higher than (2023 - higher than) the standard rate of corporation tax in the UK of 25% (2023 - 23.5%). The differences are explained below:

2024
2023
£
£


Profit on ordinary activities before tax
723,041
795,622


Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2023 - 23.5%)
180,760
186,971

Effects of:


Expenses not deductible for tax purposes, other than goodwill amortisation and impairment
24,519
107,129

Capital allowances for year in excess of depreciation
(4,242)
(9,937)

Other timing differences
(1,799)
(1,739)

Non-taxable income
-
(32,345)

Total tax charge for the year
199,238
250,079


Factors that may affect future tax charges

There are no other significant factors that may materially affect future tax charges.

Page 25

 
UNIFORM EXPRESS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

13.


Dividends

2024
2023
£
£


Dividends paid
210,000
-

210,000
-


14.


Intangible assets




Goodwill

£



Cost


At 1 January 2024
104,669



At 31 December 2024

104,669



Amortisation


At 1 January 2024
104,669



At 31 December 2024

104,669



Net book value



At 31 December 2024
-



At 31 December 2023
-



Page 26

 
UNIFORM EXPRESS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

15.


Tangible fixed assets





Other fixed assets

£



Cost


At 1 January 2024
798,595


Additions
174,705


Disposals
(88,956)



At 31 December 2024

884,344



Depreciation


At 1 January 2024
519,507


Charge for the year
157,736


Disposals
(88,956)



At 31 December 2024

588,287



Net book value



At 31 December 2024
296,057



At 31 December 2023
279,088

Page 27

 
UNIFORM EXPRESS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

16.


Fixed asset investments





Investments in subsidiary companies

£



Cost 


At 1 January 2024
447,048



At 31 December 2024

447,048



Impairment


At 1 January 2024
447,048



At 31 December 2024

447,048



Net book value



At 31 December 2024
-



At 31 December 2023
-


17.


Stocks

2024
2023
£
£

Goods for resale
2,688,663
3,914,285

2,688,663
3,914,285


Page 28

 
UNIFORM EXPRESS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

18.


Debtors

2024
2023
£
£


Trade debtors
1,376,641
2,090,419

Other debtors
449,467
228,706

Prepayments and accrued income
62,294
85,534

1,888,402
2,404,659



19.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
939,436
1,513,526

939,436
1,513,526



20.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
556,540
401,752

Corporation tax
195,974
250,508

Other taxation and social security
179,682
162,961

Other creditors
493,525
1,325,558

Accruals and deferred income
93,201
140,152

1,518,922
2,280,931



21.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Other creditors
740,800
2,131,918

740,800
2,131,918


This is interest free loan from a related party discounted at fair value.

Page 29

 
UNIFORM EXPRESS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

22.


Deferred taxation




2024
2023


£

£






At beginning of year
23,646
23,646



At end of year
23,646
23,646

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
23,646
23,646

23,646
23,646


23.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



200 Ordinary shares of £1 each
200
200



24.


Pension commitments

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 £34,847 (2023 - £32,407). Contributions totaling £8,280 (2023 - £1,347) were outstanding at the year end.


25.


Commitments under operating leases

At 31 December 2024 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2024
2023
£
£


Not later than 1 year
-
50,017

-
50,017

Page 30

 
UNIFORM EXPRESS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

26.


Related party transactions

During the year, the Company made sales of £497,522 (2023 - £116,800) to related parties under common ownership. Included within debtors is a balance of £83,291 (2023 - £19,891) due from these related parties under common ownership.
 
During the year, the Company also made purchases of £33,935 (2023 - £1,170) from related parties under common ownership. Included within creditors is a balance of £6,431 (2023 - £1,170) due to these related parties under common ownership.
 
During the year, the Company had a net decrease (2023 -  increase) on the loan from a related party under common ownership of £1,391,118 (2023 - £531,461). Included within creditors is a balance on this loan of £740,800 (2023 - £2,131,918), which is amortised down from its unpaid value of £991,357 (2023 - £2,955,357).
 
During the year, the Company was charged £36,000 (2023 - £36,000) by a related party under common ownership.


27.


Controlling party

Up to 29 October 2024, the company was controlled by N Earley and R Empson, former directors of the company, due to their majority shareholding.
On 29 October 2024, the Zedra Trust company (Guernsey) Limited, Employee Ownership Trust purchased 100% of the share capital of Uniform Express Limited and became the controlling party. The ultimate controlling party subsequently became Zedra Trust company (Guernsey) Limited, which is the trustee of the Employee Ownership Trust.

 
Page 31