REGISTERED NUMBER: 03723816 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

CLOTHING MANAGEMENT CONSULTANTS LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

5,034

6,556

CURRENT ASSETS

Stocks

471,610

447,682

Debtors

5

79,510

91,687

Cash at bank and in hand

268,553

354,354

819,673

893,723

CREDITORS

Amounts falling due within one year

6

72,253

99,616

NET CURRENT ASSETS

747,420

794,107

TOTAL ASSETS LESS CURRENT LIABILITIES

752,454

800,663

CREDITORS

Amounts falling due after more than one year

7

-

(102,000

)

PROVISIONS FOR LIABILITIES

9

(1,259

)

(1,246

)

NET ASSETS

751,195

697,417

CAPITAL AND RESERVES

Called up share capital

10

2

2

Share premium

11

89,999

89,999

Capital redemption reserve

11

1

1

Retained earnings

11

661,193

607,415

SHAREHOLDERS' FUNDS

751,195

697,417

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 his 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 Profit and loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 October 2025 and were signed by:

Mr C V Beal - Director

1.	STATUTORY INFORMATION

Clothing Management Consultants Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

03723816

Registered office:

Unit 7

Hacche Lane Business Park

SOUTH MOLTON

EX36 3JB

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.

Short leasehold

-

fully depreciated

Plant and machinery

-

33% on reducing balance and 20% on reducing balance

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Short

Plant and

Motor

leasehold

machinery

vehicles

Totals

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

13,541

32,789

3,805

50,135

DEPRECIATION

At 1 April 2024

13,541

29,087

951

43,579

Charge for year

-

808

714

1,522

At 31 March 2025

13,541

29,895

1,665

45,101

NET BOOK VALUE

At 31 March 2025

-

2,894

2,140

5,034

At 31 March 2024

-

3,702

2,854

6,556

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

67,173

79,950

Other debtors

12,337

11,737

79,510

91,687

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

7,392

5,922

Taxation and social security

39,602

27,922

Other creditors

25,259

65,772

72,253

99,616

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

-

102,000

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Debt factoring loan

22,259

55,330

The debt factoring loan is secured upon the debts to which it relates.

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

1,259

1,246

Deferred

tax

£

Balance at 1 April 2024

1,246

Charge to Profit and loss account during year

13

Balance at 31 March 2025

1,259

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

194

Ordinary

1p

2

2

11.

RESERVES

Capital

Retained

Share

redemption

earnings

premium

reserve

Totals

£

£

£

£

At 1 April 2024

607,415

89,999

1

697,415

Profit for the year

75,278

75,278

Dividends

(21,500

)

(21,500

)

At 31 March 2025

661,193

89,999

1

751,193

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr C V Beal.