REGISTERED NUMBER: 01611826 (England and Wales)

Financial Statements for the Year Ended 31st March 2025

for

M.e.n.s. Trading Company Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs S Nathan

E Nathan

N E Nathan

SECRETARY:

E Nathan

REGISTERED OFFICE:

Unit 39 Stadium Business Centre

North End Road

Wembley

Middlesex

HA9 0AT

REGISTERED NUMBER:

01611826 (England and Wales)

ACCOUNTANTS:

Vitta Advisory Limited

54 Newberries Avenue

Radlett

WD7 7EP

FIXED ASSETS

Tangible assets

4

436,336

443,910

Investment property

5

1,100,000

1,100,000

1,536,336

1,543,910

CURRENT ASSETS

Stocks

6

386,045

378,968

Debtors

7

981,597

1,187,955

Investments

8

105,304

106,668

Cash at bank and in hand

961,953

638,138

2,434,899

2,311,729

CREDITORS

Amounts falling due within one year

9

(192,148

)

(259,349

)

NET CURRENT ASSETS

2,242,751

2,052,380

TOTAL ASSETS LESS CURRENT LIABILITIES

3,779,087

3,596,290

PROVISIONS FOR LIABILITIES

(30,785

)

(33,212

)

NET ASSETS

3,748,302

3,563,078

CAPITAL AND RESERVES

Called up share capital

2

2

Revaluation reserve

10

272,573

272,573

Fair value reserve

10

12,104

12,104

Retained earnings

10

3,463,623

3,278,399

3,748,302

3,563,078

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 28th October 2025 and were signed on its behalf by:

N E Nathan - Director

1.	STATUTORY INFORMATION

M.e.n.s. Trading Company 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.

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.

Plant and machinery

-

10% on cost

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

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 6 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1st April 2024

450,000

7,166

22,330

Additions

-

-

-

At 31st March 2025

450,000

7,166

22,330

DEPRECIATION

At 1st April 2024

25,912

6,866

21,979

Charge for year

3,239

50

53

At 31st March 2025

29,151

6,916

22,032

NET BOOK VALUE

At 31st March 2025

420,849

250

298

At 31st March 2024

424,088

300

351

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1st April 2024

46,120

17,518

543,134

Additions

-

708

708

At 31st March 2025

46,120

18,226

543,842

DEPRECIATION

At 1st April 2024

31,730

12,737

99,224

Charge for year

3,597

1,343

8,282

At 31st March 2025

35,327

14,080

107,506

NET BOOK VALUE

At 31st March 2025

10,793

4,146

436,336

At 31st March 2024

14,390

4,781

443,910

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st April 2024

and 31st March 2025

1,100,000

NET BOOK VALUE

At 31st March 2025

1,100,000

At 31st March 2024

1,100,000

The fair value of investment property has been arrived at on the basis of a valuation carried out personally by the Directors. The valuation was made on an open market value basis by reference to market evidence of transactions prices for similar properties.

6.

STOCKS

31/3/25

31/3/24

£

£

Stocks

386,045

378,968

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade debtors

168,251

174,788

Other debtors

813,346

1,013,167

981,597

1,187,955

8.	CURRENT ASSET INVESTMENTS

31/3/25

31/3/24

£

£

Listed investments

39,040

45,447

Unlisted investments

66,264

61,221

105,304

106,668

Market value of listed investments at 31st March 2025 - £ 39,039 (2024 - £ 45,447 ).

Included in current asset investments are listed investments held at fair value, based on the quoted market values at the Balance Sheet date.

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade creditors

2,629

11,697

Taxation and social security

178,625

236,323

Other creditors

10,894

11,329

192,148

259,349

10.

RESERVES

Fair

Retained

Revaluation

value

earnings

reserve

reserve

Totals

£

£

£

£

At 1st April 2024

3,278,399

272,573

12,104

3,563,076

Profit for the year

325,224

325,224

Dividends

(140,000

)

(140,000

)

At 31st March 2025

3,463,623

272,573

12,104

3,748,300