REGISTERED NUMBER: 04841687 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

FOR

ALL CLOTHING & PROTECTION LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R Lacey

V R E Dawson

C M Lacey

REGISTERED OFFICE:

Units 6 - 7

Manor Park Industrial Estate

Station Road South

Totton

Hampshire

SO40 9HP

REGISTERED NUMBER:

04841687 (England and Wales)

ACCOUNTANTS:

Underwood Barron LLP

13 Hursley Road

Chandlers Ford

Eastleigh

Hampshire

SO53 2FW

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

22,827

32,317

22,827

32,317

CURRENT ASSETS

Stocks

113,040

108,540

Debtors

6

43,625

52,143

Cash at bank and in hand

45,029

99,312

201,694

259,995

CREDITORS

Amounts falling due within one year

7

150,131

150,471

NET CURRENT ASSETS

51,563

109,524

TOTAL ASSETS LESS CURRENT LIABILITIES

74,390

141,841

CREDITORS

Amounts falling due after more than one year

8

(22,913

)

(48,945

)

PROVISIONS FOR LIABILITIES

(1,914

)

(3,563

)

NET ASSETS

49,563

89,333

CAPITAL AND RESERVES

Called up share capital

12,818

12,818

Capital redemption reserve

8,546

8,546

Retained earnings

28,199

67,969

SHAREHOLDERS' FUNDS

49,563

89,333

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

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

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9th October 2025 and were signed on its behalf by:

R Lacey - Director

1.	STATUTORY INFORMATION

All Clothing & Protection Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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 represents income derived from company's principal activity, excluding value added tax.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

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

Land and buildings

-

Over period of lease

Plant and machinery etc

-

25% on reducing balance, 20% on reducing balance, 15% on cost and 10% on cost

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 Income Statement, 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.

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.	INTANGIBLE FIXED ASSETS

Computer

software

£

COST

At 1st April 2024

and 31st March 2025

18,200

AMORTISATION

At 1st April 2024

and 31st March 2025

18,200

NET BOOK VALUE

At 31st March 2025

-

At 31st March 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1st April 2024

and 31st March 2025

31,250

74,971

106,221

DEPRECIATION

At 1st April 2024

27,613

46,291

73,904

Charge for year

546

8,944

9,490

At 31st March 2025

28,159

55,235

83,394

NET BOOK VALUE

At 31st March 2025

3,091

19,736

22,827

At 31st March 2024

3,637

28,680

32,317

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

43,625

52,143

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

58,960

62,710

Trade creditors

75,296

66,296

Taxation and social security

7,280

12,524

Other creditors

8,595

8,941

150,131

150,471

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

22,913

48,945

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Bank loans

48,944

74,976

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st March 2025 and 31st March 2024:

31.3.25

31.3.24

£

£

R Lacey

Balance outstanding at start of year

(616

)

13,645

Amounts advanced

5,484

95

Amounts repaid

(5,000

)

(14,356

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(132

)

(616

)

The company has approved a loan of up to £20,000 to R Lacey to assist in meeting personal expenses. The terms of the loan is that it can be drawn down upon at any time and is repayable on demand. Interest is chargeable at the official rate on balances exceeding £10,000. An amount of £0 (2024 - £95) has been charged as interest for the year.

11.	RELATED PARTY DISCLOSURES

The director, Mr R Lacey has a personal guarantee to the bank limited to £25,000 as security of the company.