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Registered number: 11267590










SUDBURY SILK MILLS LIMITED










ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

 
SUDBURY SILK MILLS LIMITED
 
 
COMPANY INFORMATION


Directors
T L Goldsmith 
D J Walters 
J D B Walters 




Company secretary
T L Goldsmith



Registered number
11267590



Registered office
Sudbury Silk Mills
Cornard Road

Sudbury

CO10 2XB




Independent auditors
Larking Gowen LLP
Chartered Accountants & Statutory Auditors

1 Claydon Business Park

Great Blakenham

Ipswich

IP6 0NL





 
SUDBURY SILK MILLS LIMITED
 

CONTENTS



Page
Group strategic report
 
1 - 2
Directors' report
 
3 - 5
Independent auditors' report
 
6 - 9
Consolidated statement of comprehensive income
 
10
Consolidated balance sheet
 
11 - 12
Company balance sheet
 
13 - 14
Consolidated statement of changes in equity
 
15 - 16
Company statement of changes in equity
 
17
Consolidated statement of cash flows
 
18 - 19
Consolidated analysis of net debt
 
20
Notes to the financial statements
 
21 - 43


 
SUDBURY SILK MILLS LIMITED
 
 
GROUP STRATEGIC REPORT
FOR THE YEAR ENDED 31 MARCH 2025

Introduction
 
The principal activity of the company during the year was that of a holding company of a trading group. The company also holds cash, other investments and properties that are rented out both for use within the business and to third parties. The subsidiary companies are principally engaged in the designing and the weaving of silk and other luxury fabrics. One subsidiary also holds properties that are rented out for use within the business. .

Business review
 
During the year, turnover decreased by 4.7% to £9,666k (2024 - £10,141k), with a gross margin of 37.0% (2024 – 37.2%). The Group made a net profit before tax of £597k (2024 - £1,842k).
The Group has delivered another successful year, achieved in a business environment which remains volatile and uncertain. Despite significant year on year wage inflation and challenging global economic conditions in customer markets, the company has maintained stability through leveraging customer relationships, and benefiting from cost monitoring, judicious investment, and efficiency programs.
Liquidity remains strong, with a current ratio of 7.3 (2024 – 5.7).
Considering the prevailing market conditions, the director’s express satisfaction with this year’s results.

Principal risks and uncertainties
 
The UK manufacturing sector faces continued risks and persistent challenges such as ongoing higher interest rates, political uncertainty both locally and abroad and escalation of conflict in Europe and the Middle East. 
Despite these challenging conditions, group directors maintain a positive outlook for the business. Emphasis will be placed on cost reduction, staff training and safety measures, adoption of new technologies, and exceptional customer service as key drivers for achieving expected profitability.

Key performance indicators
 
Financial 
The directors measure the Group's performance on gross profit and net profit achieved. 
Environmental Social and Governance
Further to financial performance indicators we have recognised the importance of environmental, social and governance activities and upcoming reporting requirements. 
The directors recognise our industry’s impact on our planet, and want to be a positive force for change. The directors are committed to more than just meeting industry sustainability standards—we aim to set the bar higher. They are delighted to be the first UK mill to earn the Oeko-Tex STeP certification and consider seriously a forward-thinking approach and dedication to environmental and ethical excellence. 
The directors sustainability efforts focus on four main pillars: Products, Processes, Environment, and Social Responsibility.
The businesses have taken a proactive approach to undertake actions toward measuring and simultaneously reducing energy usage and the environmental impact of wider business activities.
Beyond this responsibility section, further data on other environmental, social and governance topics, plus more detailed examples of the company’s progress are available in our annual responsibility report.

Page 1

 
SUDBURY SILK MILLS LIMITED
 

GROUP STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025


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



T L Goldsmith
Director
Date: 30 November 2025

Page 2

 
SUDBURY SILK MILLS LIMITED
 
 
 
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 MARCH 2025

The directors present their report and the financial statements for the year ended 31 March 2025.

Results and dividends

The profit for the year, after taxation, amounted to £568,797 (2024 - £1,434,731).

During the year, the directors declared dividends of £100,000 (2024 - £167,104). 

Directors

The directors who served during the year were:

T L Goldsmith 
D J Walters 
J D B Walters 

Going concern and future developments

The Directors have been actively and closely involved in the affairs of the Group throughout the year to 31 March 2025, they continue to be involved and as such are aware of the effect of rising costs and economic uncertainty on the business and operations of the Group. 
 
Net assets within the Group remain more than sufficient to meet its financial obligations when they become due.
The Directors continue to explore new market opportunities and plan to continue the investment in developing and sustaining the business going forward. 
Whilst there is clearly currently some future economic uncertainty, these conditions do not cast significant doubt about the ability of the Group to continue as a going concern.
Based on this, the Directors have concluded that they have a reasonable expectation that the Group will have adequate resources to continue in operational existence for the foreseeable future, and, based on the economic environment recovering within the timeframe being widely anticipated, at least twelve months from the date of signing these financial statements, they continue to adopt the going concern basis of accounting in preparing these financial statements.
Further detail is included in the going concern accounting policy.

Page 3

 
SUDBURY SILK MILLS LIMITED
 
 
 
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025

Directors' responsibilities statement

The directors are responsible for preparing the Group strategic report, the Directors' report and the consolidated 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 the Group and of the profit or loss of the Group for that period.

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


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

make judgments and accounting estimates that are reasonable and prudent;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Group 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 the Group 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 the Group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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 and the Group'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 and the Group's auditors are aware of that information.

Post balance sheet events

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

Page 4

 
SUDBURY SILK MILLS LIMITED
 
 
 
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025


Auditors

The auditorsLarking Gowen LLPwill be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

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





T L Goldsmith
Director
Date: 30 November 2025

Page 5

 
SUDBURY SILK MILLS LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF SUDBURY SILK MILLS LIMITED
 

Opinion


We have audited the financial statements of Sudbury Silk Mills Limited (the 'parent Company') and its subsidiaries (the 'Group') for the year ended 31 March 2025, which comprise the Group Statement of comprehensive income, the Group and Company Balance sheets, the Group Statement of cash flows, the Group and Company Statements 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 Group's and of the parent Company's affairs as at 31 March 2025 and of the Group's 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 Group 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 Group's or the parent 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 6

 
SUDBURY SILK MILLS LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF SUDBURY SILK MILLS 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 ReportOur 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 Group 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 Group 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 Group and the parent Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Group 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 by the parent Company, or returns adequate for our audit have not been received from branches not visited by us; or
the parent Company 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 7

 
SUDBURY SILK MILLS LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF SUDBURY SILK MILLS LIMITED (CONTINUED)


Responsibilities of directors
 

As explained more fully in the Directors' responsibilities statement set out on page 4, 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 Group's and the parent 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 Group or the parent 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 Group 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:

• Enquiry with management regarding any actual or potential litigations and claims against the company;
• Enquiry with management regarding any known or suspected instances of non-compliance with laws and   regulations and fraud;
• Reviewing financial statement disclosures and testing to supporting documentation to assess compliance 
 with applicable laws and regulations;
•  Challenging assumptions and judgments made by management in their significant accounting estimates,
  in particular in relation to the investment property valuation;
• Auditing the risk of management override of controls, including through testing journal entries and other 
 adjustments for appropriateness.
Because of the field in which the client operates, we identified the following areas or laws and regulations as those most likely to have a material impact on the financial statements: Health and Safety; employment law (including the Working Time Directive); anti-bribery and corruption; General Data Protection Regulations andcompliance with the UK Companies Act. 
Because of the inherent limitations of an audit, there is an unavoidable risk that some material misstatements in the financial statements may not be detected, even though the audit is properly planned and performed in accordance with the ISAs (UK). For instance, the further removed non-compliance is from the events and transactions reflected in the financial statements, the less likely the auditor is to become aware of it or to recognise the non-compliance.


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

 
SUDBURY SILK MILLS LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF SUDBURY SILK MILLS 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.





James Nichols (Senior statutory auditor)
  
for and on behalf of
Larking Gowen LLP
 
Chartered Accountants
Statutory Auditors
  
Ipswich

2 December 2025
Page 9

 
SUDBURY SILK MILLS LIMITED
 
 
CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 MARCH 2025

2025
2024
Note
£
£

  

Turnover
 4 
9,665,539
10,140,950

Cost of sales
  
(6,092,648)
(6,370,613)

Gross profit
  
3,572,891
3,770,337

Distribution costs
  
(1,300,753)
(1,192,973)

Administrative expenses
  
(1,958,394)
(1,323,844)

Fair value movements
  
97,021
500,142

Operating profit
 5 
410,765
1,753,662

Interest receivable and similar income
 9 
120,241
123,512

Interest payable and similar expenses
 10 
(10,343)
(13,323)

Other finance income
  
76,479
(21,758)

Profit before taxation
  
597,142
1,842,093

Tax on profit
 12 
(28,345)
(407,362)

Profit for the financial year
  
568,797
1,434,731

  

Unrealised surplus on revaluation of tangible fixed assets
  
-
606,000

Deferred tax on revaluation of tangible fixed assets
  
-
(133,963)

Other comprehensive income for the year
  
-
472,037

Total comprehensive income for the year
  
568,797
1,906,768

Profit for the year attributable to:
  

Owners of the parent Company
  
568,797
1,434,731

  
568,797
1,434,731

Total comprehensive income for the year attributable to:
  

Owners of the parent Company
  
568,797
1,906,768

  
568,797
1,906,768

The notes on pages 21 to 43 form part of these financial statements.

Page 10

 
SUDBURY SILK MILLS LIMITED
REGISTERED NUMBER: 11267590

CONSOLIDATED BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Intangible assets
 13 
130,195
-

Tangible assets
 14 
4,734,295
4,321,569

Investments
 15 
2,500
2,500

Investment property
 16 
2,818,748
2,772,498

  
7,685,738
7,096,567

Current assets
  

Stocks
 17 
2,877,293
3,202,410

Debtors: amounts falling due within one year
 18 
2,065,149
1,875,742

Current asset investments
 19 
3,352,708
3,186,265

Cash at bank and in hand
 20 
2,267,151
2,765,933

  
10,562,301
11,030,350

Creditors: amounts falling due within one year
 21 
(1,454,822)
(1,933,292)

Net current assets
  
 
 
9,107,479
 
 
9,097,058

Total assets less current liabilities
  
16,793,217
16,193,625

Creditors: amounts falling due after more than one year
 22 
(243,681)
(200,222)

Provisions for liabilities
  

Deferred tax
 24 
(685,581)
(598,245)

Net assets
  
15,863,955
15,395,158

Page 11

 
SUDBURY SILK MILLS LIMITED
REGISTERED NUMBER: 11267590
    
CONSOLIDATED BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Capital and reserves
  

Called up share capital 
 25 
18,048
18,048

Revaluation reserve
 26 
2,124,702
2,124,702

Investment property reserve
 26 
1,360,057
1,313,807

Merger reserve
 26 
1,336,897
1,336,897

Profit and loss account
 26 
11,024,251
10,601,704

  
15,863,955
15,395,158


The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




T L Goldsmith
Director
Date: 30 November 2025

The notes on pages 21 to 43 form part of these financial statements.

Page 12

 
SUDBURY SILK MILLS LIMITED
REGISTERED NUMBER: 11267590

COMPANY BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Intangible assets
 13 
8,211
-

Investments
 15 
1,940,403
1,810,403

Investment Property
 16 
2,818,748
2,772,498

  
4,767,362
4,582,901

Current assets
  

Debtors: amounts falling due after more than one year
 18 
34,081
-

Debtors: amounts falling due within one year
 18 
34,397
39,206

Current asset investments
 19 
3,352,708
3,186,265

Cash at bank and in hand
 20 
1,176,431
1,263,279

  
4,597,617
4,488,750

Creditors: amounts falling due within one year
 21 
(199,857)
(141,331)

Net current assets
  
 
 
4,397,760
 
 
4,347,419

Total assets less current liabilities
  
9,165,122
8,930,320

  

Provisions for liabilities
  

Deferred taxation
 24 
(120,006)
(117,953)

  
 
 
(120,006)
 
 
(117,953)

Net assets
  
9,045,116
8,812,367

Page 13

 
SUDBURY SILK MILLS LIMITED
REGISTERED NUMBER: 11267590
    
COMPANY BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025

2025
2024
Note
£
£


Capital and reserves
  

Called up share capital 
 25 
18,048
18,048

Investment property reserve
 26 
714,702
668,452

Profit and loss account brought forward
  
8,125,867
7,818,227

Profit for the year
  
332,749
998,196

Other changes in the profit and loss account

  

(146,250)
(690,556)

Profit and loss account carried forward
  
8,312,366
8,125,867

  
9,045,116
8,812,367


The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 


T L Goldsmith
Director

Date: 30 November 2025

The notes on pages 21 to 43 form part of these financial statements.

Page 14
 

 
SUDBURY SILK MILLS LIMITED


 

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2025



Called up share capital
Revaluation reserve
Investment property revaluation reserve
Merger reserve
Profit and loss account
Equity attributable to owners of parent Company
Total equity


£
£
£
£
£
£
£



At 1 April 2023
18,048
1,652,665
790,355
1,336,897
9,857,529
13,655,494
13,655,494



Comprehensive income for the year


Profit for the year
-
-
-
-
1,434,731
1,434,731
1,434,731


Surplus on revaluation of freehold property
-
606,000
-
-
-
606,000
606,000


Deferred tax on revaluation surplus
-
(133,963)
-
-
-
(133,963)
(133,963)



Contributions by and distributions to owners


Dividends: Equity capital
-
-
-
-
(167,104)
(167,104)
(167,104)


Transfer to revaluation reserve
-
-
523,452
-
(523,452)
-
-





At 1 April 2024
18,048
2,124,702
1,313,807
1,336,897
10,601,704
15,395,158
15,395,158



Comprehensive income for the year


Profit for the year
-
-
-
-
568,797
568,797
568,797



Contributions by and distributions to owners


Dividends: Equity capital
-
-
-
-
(100,000)
(100,000)
(100,000)


Transfer to revaluation reserve
-
-
46,250
-
(46,250)
-
-



At 31 March 2025
18,048
2,124,702
1,360,057
1,336,897
11,024,251
15,863,955
15,863,955



Page 15

 

 
SUDBURY SILK MILLS LIMITED


 


CONSOLIDATED STATEMENT OF CHANGES IN EQUITY (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025

The notes on pages 21 to 43 form part of these financial statements.

Page 16
 
SUDBURY SILK MILLS LIMITED
 

COMPANY STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2025


Called up share capital
Investment property revaluation reserve
Profit and loss account
Total equity

£
£
£
£


At 1 April 2023
18,048
145,000
7,818,227
7,981,275


Comprehensive income for the year

Profit for the year
-
-
998,196
998,196


Contributions by and distributions to owners

Dividends: Equity capital
-
-
(167,104)
(167,104)

Investment property revaluations
-
523,452
(523,452)
-



At 1 April 2024
18,048
668,452
8,125,867
8,812,367


Comprehensive income for the year

Profit for the year
-
-
332,749
332,749


Contributions by and distributions to owners

Dividends: Equity capital
-
-
(100,000)
(100,000)

Investment property revaluations
-
46,250
(46,250)
-


At 31 March 2025
18,048
714,702
8,312,366
9,045,116


The notes on pages 21 to 43 form part of these financial statements.

Page 17

 
SUDBURY SILK MILLS LIMITED
 

CONSOLIDATED STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025

2025
2024
£
£

Cash flows from operating activities

Profit for the financial year
568,797
1,434,731

Adjustments for:

Amortisation of intangible assets
3,267
-

Depreciation of tangible assets
309,566
277,623

Interest paid
10,343
13,323

Interest received
(120,241)
(123,512)

Taxation charge
28,345
407,362

Decrease/(increase) in stocks
359,477
(607,097)

(Increase) in debtors
(48,135)
(521,284)

(Decrease) in creditors
(150,345)
(121,408)

Net fair value (gains) recognised in P&L
(97,021)
(523,452)

Corporation tax received/(paid)
55,212
(314,275)

Net cash generated from/ used in operating activities

919,265
(77,989)


Cash flows from investing activities

Purchase of intangible fixed assets
(8,350)
-

Purchase of tangible fixed assets
(696,208)
(819,782)

Purchase of investment properties
-
(421,548)

Purchase of current asset investments
(166,443)
(92,836)

Interest received
120,241
123,512

Purchase of subsidiaries
(126,709)
-

Net cash used in investing activities

(877,469)
(1,210,654)
Page 18

 
SUDBURY SILK MILLS LIMITED
 

CONSOLIDATED STATEMENT OF CASH FLOWS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025


2025
2024

£
£



Cash flows from financing activities

Repayment of loans
(2,443)
-

Dividends paid
(100,000)
(167,104)

Interest paid
(10,343)
(13,323)

Net cash used in financing activities
(112,786)
(180,427)

Net (decrease) in cash and cash equivalents
(70,990)
(1,469,070)

Cash and cash equivalents at beginning of year
2,338,141
3,807,211

Cash and cash equivalents at the end of year
2,267,151
2,338,141


Cash and cash equivalents at the end of year comprise:

Cash at bank and in hand
2,267,151
2,765,933

Bank overdrafts
-
(427,792)

2,267,151
2,338,141


The notes on pages 21 to 43 form part of these financial statements.

Page 19

 
SUDBURY SILK MILLS LIMITED
 

CONSOLIDATED ANALYSIS OF NET DEBT
FOR THE YEAR ENDED 31 MARCH 2025






At 1 April 2024
Cash flows
Acquisition and disposal of subsidiaries
Other non-cash changes
At 31 March 2025
£

£

£

£

£

Cash at bank and in hand

2,765,933

(495,490)

(3,292)

-

2,267,151

Bank overdrafts

(427,792)

427,792

-

-

-

Debt due after 1 year

-

2,988

(58,674)

-

(55,686)

Debt due within 1 year

-

-

-

-

-

Liquid investments

1,433

-

-

50,772

52,205


2,339,574
(64,710)
(61,966)
50,772
2,263,670

The notes on pages 21 to 43 form part of these financial statements.

Page 20

 
SUDBURY SILK MILLS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Sudbury Silk Mills Limited is a private company limited by shares and incorporated in England and Wales. It's registered head office is located at Sudbury Silk Mills, Cornard Road, Sudbury, United Kingdom, CO10 2XB.

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.

The financial statements are presented in sterling which is the functional currency of the company rounded to the nearest £. 

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

The Company has taken advantage of the exemption allowed under section 408 of the Companies Act 2006 and has not presented its own Statement of comprehensive income in these financial statements.

The following principal accounting policies have been applied:

  
2.2

Basis of consolidation

The consolidated financial statements present the results of the Company and its own subsidiaries ("the Group") as if they form a single entity. Intercompany transactions and balances between group companies are therefore eliminated in full.

 
2.3

Going concern

In recent years, the Directors have taken significant action in terms of cost reduction activities in order to scale the business appropriately for future revenues, in recent years. 
The Directors have also rolled out a companywide programme to improve efficiencies and sustainability through waste elimination to ensure the Group meets its future financial targets. 
The Group benefits from a strong net asset position and cash reserves remain strong. 
Current economic conditions do not cast significant doubt on the ability of the Group to continue as a going concern. Profit and loss forecasts for the coming 12 months indicate a continued profitability and based on this, along with positive cash forecasts and a focus across the organisation on cost control, the Directors have concluded that they have a reasonable expectation that the Group will have adequate resources to continue in operational existence for the foreseeable future. 
Based on applicable market sectors and the wider economic environment recovering within the timeframe anticipated, considering at least twelve months from the date of signing these financial statements, the Directors continue to adopt the going concern basis of accounting in preparing these financial statements.

Page 21

 
SUDBURY SILK MILLS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.4

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Group 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 Group has transferred the significant risks and rewards of ownership to the buyer;
the Group 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 Group 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.

Rental income
Rental income from operating leases (net of any incentives given to the lessees) is recognised on a straight line basis over the lease term.

 
2.5

Operating leases: the Group as lessor

Rental income from operating leases is credited to profit or loss on a straight-line basis over the lease term.

 
2.6

Operating leases: the Group as lessee

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

 
2.7

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
Grants of a revenue nature are recognised in the Consolidated statement of comprehensive income in the same period as the related expenditure.

 
2.8

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.9

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 22

 
SUDBURY SILK MILLS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.10

Pensions

Defined contribution pension plan

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

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Group in independently administered funds.

 
2.11

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 profit or loss.
Foreign exchange gains and losses are presented in the Consolidated statement of comprehensive income within 'administrative expenses'. 

Page 23

 
SUDBURY SILK MILLS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.12

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 balance sheet date in the countries where the Company and the Group operate and generate income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet 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;
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met; and
Where they relate to timing differences in respect of interests in subsidiaries, associates, branches and joint ventures and the Group can control the reversal of the timing differences and such reversal is not considered probable in the foreseeable future.

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 balance sheet date.


Page 24

 
SUDBURY SILK MILLS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.13

Intangible assets

Goodwill

Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of the Group's share of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Consolidated statement of comprehensive income over its useful economic life.

Other 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.

 The estimated useful lives range as follows:

Goodwill
-
10
years
Other intangible fixed assets
-
5
years

 
2.14

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.

The Group adds to the carrying amount of an item of fixed assets the cost of replacing part of such an item when that cost is incurred, if the replacement part is expected to provide incremental future benefits to the Group. The carrying amount of the replaced part is derecognised. Repairs and maintenance are charged to profit or loss during the period in which they are incurred.

Page 25

 
SUDBURY SILK MILLS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)


2.14
Tangible fixed assets (continued)

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:

Freehold property
-
Fair value
Property improvements
-
4%
Plant and machinery
-
10 - 33%
Motor vehicles
-
20%
Fixtures and fittings
-
20%
Office equipment
-
33%

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 profit or loss.

Freehold property is carried at fair value determined annually by the directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the statement of comprehensive income.

 
2.15

Investment property

Investment property is carried at fair value determined annually by the directors and derived from external valuations, the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

 
2.16

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

Where merger relief is applicable, the cost of the investment in a subsidiary undertaking is measured at the nominal value of the shares issued together with the fair value of any additional consideration paid.
Other investments are stated at historic cost less impairment.

Page 26

 
SUDBURY SILK MILLS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.17

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 first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet 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 profit or loss.

 
2.18

Debtors

Short-term debtors are measured at transaction price, less any impairment.

 
2.19

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 Consolidated 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 Group's cash management.

 
2.20

Creditors

Short-term creditors are measured at the transaction price.

 
2.21

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

Page 27

 
SUDBURY SILK MILLS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

  
2.22

Financial instruments

The Group only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Consolidated statement of comprehensive income.
For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Group would receive for the asset if it were to be sold at the balance sheet date. 
Derivatives, including interest rate swaps and forward foreign exchange contracts, are not basic financial instruments. Derivatives are initially recognised at fair value on the date a derivative contract is entered into and are subsequently re-measured at their fair value. Changes in the fair value of derivatives are recognised in profit or loss in finance costs or income as appropriate. The company does not currently apply hedge accounting for interest rate and foreign exchange derivatives.

 
2.23

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 28

 
SUDBURY SILK MILLS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

3.


Judgments in applying accounting policies and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the Balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. The following have had the most significant effect on amounts recognised in the financial statements.

Areas of judgement and key sources of estimation uncertainty relate to provisions in respect of stock, credit notes, commission and investment properties. 
Stock valuation
Stock is valued at standard cost which incorporates estimations of the values of various elements of the procurement and production process. The estimations are made using the directors past experience and the most relevant information available at the time. The standard costs are reviewed and updated every 6 months.
Investment and freehold properties
Investment and freehold properties are valued annually by the directors by comparing the properties against similar properties. When the directors deem necessary, the properties are professionally valued. There is an inevitable degree of judgement involved in that each property is unique and value can only be ultimately reliably be tested in the market itself.  


4.


Turnover

The whole turnover is attributable to principal activities of the group.
An analysis of turnover by geographical location has not been disclosed as the directors consider that such analysis would be seriously prejudical to the business.


5.


Operating profit

The operating profit is stated after charging:

2025
2024
£
£

Amortisation of intangible fixed assets
3,267
-

Depreciation of tangible fixed assets
309,566
277,623

Exchange differences
4,856
(44,259)


6.


Auditors' remuneration

During the year, the Group obtained the following services from the Company's auditors:


2025
2024
£
£

Fees payable to the Company's auditors for the audit of the parent Company's financial statements
9,675
8,650

Page 29

 
SUDBURY SILK MILLS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

7.


Employees

Staff costs, including directors' remuneration, were as follows:


Group
Group
Company
Company
2025
2024
2025
2024
£
£
£
£


Wages and salaries
3,511,443
3,336,134
46,614
33,127

Social security costs
312,264
264,663
-
-

Cost of defined contribution scheme
390,487
350,306
-
-

4,214,194
3,951,103
46,614
33,127


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


2025
2024
No.
No.



Production staff
45
36

Administrative staff
59
61

104
97

The Company has no employees other than the directors, who did not receive any remuneration (2024 -
£Nil). Wages costs in Sudbury Silk Mills Limited are re-charged from other group companies.


8.


Directors' remuneration

2025
2024
£
£

Directors' emoluments
163,822
168,688

Group contributions to defined contribution pension schemes
67,654
42,728

231,476
211,416


During the year retirement benefits were accruing to 2 directors (2024 - 1) in respect of defined contribution pension schemes.

The highest paid director received remuneration of £97,170 (2024 - £99,852).

The value of the Group's contributions paid to a defined contribution pension scheme in respect of the highest paid director amounted to £7,654 (2024 - £42,728).

Page 30

 
SUDBURY SILK MILLS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

9.


Interest receivable

2025
2024
£
£


Other interest receivable
120,241
123,512


10.


Interest payable and similar expenses

2025
2024
£
£


Bank interest payable
10,343
13,323


11.


Other finance (expenditure)/income

2025
2024
£
£



Fair value gain/(loss) on investments
76,479
(21,758)


12.


Taxation


2025
2024
£
£

Corporation tax


Current tax on profits for the year
26,695
124,272

Adjustments in respect of previous periods
(110,279)
(1,939)


(83,584)
122,333


Total current tax
(83,584)
122,333

Deferred tax


Origination and reversal of timing differences
111,929
285,029

Total deferred tax
111,929
285,029


28,345
407,362
Page 31

 
SUDBURY SILK MILLS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
 
12.Taxation (continued)


Factors affecting tax charge for the year

The tax assessed for the year is lower than (2024 - lower than) the standard rate of corporation tax in the UK of 25% (2024 - 25%). The differences are explained below:

2025
2024
£
£


Profit on ordinary activities before tax
597,142
1,842,093


Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2024 - 25%)
149,286
460,523

Effects of:


Expenses not deductible for tax purposes
(343)
1,919

Fixed asset differences
1,244
44,250

Chargeable gains/(losses)
-
30,920

Fair value movements
(11,563)
(130,863)

Adjustments to tax charge in respect of prior periods
(110,279)
(1,939)

Other differences leading to an increase (decrease) in taxation
-
2,552

Total tax charge for the year
28,345
407,362


Factors that may affect future tax charges

There were no factors that may affect future tax charges.

Page 32

 
SUDBURY SILK MILLS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

13.


Intangible assets

Group





Computer software
Goodwill
Total

£
£
£



Cost


Additions
8,350
-
8,350


On acquisition of subsidiaries
-
125,112
125,112



At 31 March 2025

8,350
125,112
133,462



Amortisation


Charge for the year on owned assets
139
3,128
3,267



At 31 March 2025

139
3,128
3,267



Net book value



At 31 March 2025
8,211
121,984
130,195



At 31 March 2024
-
-
-


The goodwill on acquisition of subsidiaries is in relation to the acquisition described in note 31 and is being amortised over a useful economic life of 10 years.


Page 33

 
SUDBURY SILK MILLS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
 
           13.Intangible assets (continued)

Company




Computer software

£



Cost


Additions
8,350



At 31 March 2025

8,350



Amortisation


Charge for the year
139



At 31 March 2025

139



Net book value



At 31 March 2025
8,211



At 31 March 2024
-

Page 34

 
SUDBURY SILK MILLS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

14.


Tangible fixed assets

Group






Freehold property
Short-term leasehold property
Plant & machinery
Motor vehicles
Fixtures & fittings
Office equipment
Total

£
£
£
£
£
£
£



Cost or valuation


At 1 April 2024
2,431,000
18,445
6,821,421
14,000
697,016
27,585
10,009,467


Additions
-
-
455,545
-
227,962
12,701
696,208


Acquisition of subsidiary
-
-
20,475
-
399
5,210
26,084


Disposals
-
-
(57,297)
-
-
-
(57,297)



At 31 March 2025

2,431,000
18,445
7,240,144
14,000
925,377
45,496
10,674,462



Depreciation


At 1 April 2024
-
5,227
5,022,823
14,000
623,895
21,953
5,687,898


Charge for the year
-
738
254,712
-
51,539
2,577
309,566


Disposals
-
-
(57,297)
-
-
-
(57,297)



At 31 March 2025

-
5,965
5,220,238
14,000
675,434
24,530
5,940,167



Net book value



At 31 March 2025
2,431,000
12,480
2,019,906
-
249,943
20,966
4,734,295



At 31 March 2024
2,431,000
13,218
1,798,598
-
73,121
5,632
4,321,569




The net book value of land and buildings may be further analysed as follows:


2025
2024
£
£

Freehold
2,431,000
2,431,000

Short leasehold
12,480
13,218

2,443,480
2,444,218


Page 35

 
SUDBURY SILK MILLS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

           14.Tangible fixed assets (continued)

Freehold property was revalued by Fenn Wright on 31 March 2024 on an open market value for existing use basis.

If the freehold properties had been accounted for under the historical cost accounting rules, the properties would have been measured at £1,725,000 (2024 - £1,725,000).


15.


Fixed asset investments

Group





Other fixed asset investments

£



Cost or valuation


At 1 April 2024
2,500



At 31 March 2025
2,500




Company





Investments in subsidiary companies
Other fixed asset investments
Total

£
£
£



Cost or valuation


At 1 April 2024
1,807,903
2,500
1,810,403


Additions
130,000
-
130,000



At 31 March 2025
1,937,903
2,500
1,940,403




Page 36

 
SUDBURY SILK MILLS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

Subsidiary undertakings


The following were subsidiary undertakings of the Company:

Name

Class of shares

Holding

Stephen Walters & Sons Limited
Ordinary
100%
Walters Holdings Limited
Ordinary
100%
Walters Trading Limited
Ordinary
100%
The Humphries Weaving Company Limited
Ordinary
100%
Wilkes Street Limited
Ordinary
100%
Glemsford Silk Mills Limited
Ordinary
100%
David Walters Fabrics Limited
Ordinary
100%
Spunella Limited
Ordinary
100%
Dash & Miller Limited
Ordinary
100%
The Bristol Weaving Mill Ltd
Ordinary
100%

Page 37

 
SUDBURY SILK MILLS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

16.


Investment property

Group and Company


Freehold investment property

£



Valuation


At 1 April 2024
2,772,498


Surplus on revaluation
46,250



At 31 March 2025
2,818,748

The 2025 valuations were made by the directors, on an open market value for existing use basis.

2025
2024
£
£

Revaluation reserves


At 1 April 2024
1,313,807
790,355

Net surplus/(deficit) in movement properties
46,250
523,452

At 31 March 2025
1,360,057
1,313,807



If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:

2025
2024
£
£


Historic cost
1,458,691
1,458,691


17.


Stocks

Group
Group
2025
2024
£
£

Raw materials and consumables
1,914,979
2,207,111

Work in progress (goods to be sold)
468,392
471,787

Finished goods and goods for resale
493,922
523,512

2,877,293
3,202,410


The carrying value of stocks are stated net of impairment losses totalling £629,610 (2024 - £573,835). Impairment losses totalling £55,775 (2024 - credits of £43,536) were recognised in profit and loss.

Page 38

 
SUDBURY SILK MILLS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

18.


Debtors

Group
Group
Company
Company
2025
2024
2025
2024
£
£
£
£


Amounts owed by group undertakings
-
-
34,081
-

-
-
34,081
-


Group
Group
Company
Company
2025
2024
2025
2024
£
£
£
£


Trade debtors
720,260
915,604
-
-

Amounts owed by group undertakings
-
-
16,020
-

Amounts owed by joint ventures and associated undertakings
-
7,637
-
-

Other debtors
139,580
10,797
6,180
957

Prepayments and accrued income
1,132,173
927,830
2,630
25,808

Tax recoverable
20,931
12,441
9,567
12,441

Financial instruments
52,205
1,433
-
-

2,065,149
1,875,742
34,397
39,206



19.


Current asset investments

Group
Group
Company
Company
2025
2024
2025
2024
£
£
£
£

Cash placed on deposit
3,352,708
3,186,265
3,352,708
3,186,265

3,352,708
3,186,265
3,352,708
3,186,265



20.


Cash and cash equivalents

Group
Group
Company
Company
2025
2024
2025
2024
£
£
£
£

Cash at bank and in hand
2,267,151
2,765,933
1,176,431
1,263,279

Less: bank overdrafts
-
(427,792)
-
-

2,267,151
2,338,141
1,176,431
1,263,279


Page 39

 
SUDBURY SILK MILLS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

21.


Creditors: Amounts falling due within one year

Group
Group
Company
Company
2025
2024
2025
2024
£
£
£
£

Bank overdrafts
-
427,792
-
-

Trade creditors
603,758
552,096
-
7,931

Amounts owed to group undertakings
-
-
408
-

Amounts owed to other participating interests
-
2,325
-
-

Corporation tax
146,448
137,434
14,507
-

Other taxation and social security
149,794
104,764
-
-

Other creditors
292,447
226,146
168,792
118,385

Accruals and deferred income
262,375
482,735
16,150
15,015

1,454,822
1,933,292
199,857
141,331



22.


Creditors: Amounts falling due after more than one year

Group
Group
2025
2024
£
£

Bank loans
55,686
-

Accruals and deferred income
187,995
200,222

243,681
200,222





23.


Loans


Analysis of the maturity of loans is given below:


Group
Group
2025
2024
£
£


Amounts falling due 1-2 years

Bank loans
55,686
-



55,686
-


Page 40

 
SUDBURY SILK MILLS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

24.


Deferred taxation


Group



2025
2024


£

£






At beginning of year
(598,245)
(179,253)


Charged to profit or loss
(111,929)
(285,029)


Charged to other comprehensive income
-
(133,963)


Arising on business combinations
24,593
-



At end of year
(685,581)
(598,245)

Company


2025
2024


£

£






At beginning of year
(117,953)
(67,523)


Charged to profit or loss
(2,053)
(50,430)



At end of year
(120,006)
(117,953)

The provision for deferred taxation is made up as follows:

Group
Group
Company
Company
2025
2024
2025
2024
£
£
£
£

Accelerated capital allowances
(468,149)
(354,254)
(2,053)
-

Tax losses carried forward
26,241
10,182
-
-

Short term timing differences
8,243
7,925
-
-

Capital gains
(251,916)
(262,098)
(117,953)
(117,953)

(685,581)
(598,245)
(120,006)
(117,953)

Page 41

 
SUDBURY SILK MILLS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

25.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



10,265 (2024 - 10,264) A1 Ordinary shares shares of £0.50 each
5,132
5,132
3,000 (2024 - 3,000) B1 Ordinary shares shares of £0.50 each
1,500
1,500
2,576 (2024 - 2,576) C1 Ordinary shares shares of £0.50 each
1,288
1,288
1,800 (2024 - 1,800) D1 Ordinary shares shares of £0.50 each
900
900
1,064 (2024 - 1,064) E1 Ordinary shares shares of £0.50 each
532
532
1,064 (2024 - 1,064) F1 Ordinary shares shares of £0.50 each
532
532
1,850 (2024 - 1,850) G1 Ordinary shares shares of £0.50 each
925
925
8,048 (2024 - 8,048) H1 Ordinary shares shares of £0.50 each
4,024
4,024
1,800 (2024 - 1,800) I1 Ordinary shares shares of £0.50 each
900
900
2,008 (2024 - 2,008) J1 Ordinary shares shares of £0.50 each
1,004
1,004
1,622 (2024 - 1,622) K1 Ordinary shares shares of £0.50 each
811
811
1,000 (2024 - 1,000) L1 Ordinary shares shares of £0.50 each
500
500

18,048

18,048

Share capital respressents the nominal value of shares issued, shares carry voting rights and an entitlement to dividends.



26.


Reserves

Revaluation reserve

This reserve is used to record increases in the fair value of freehold property.

Investment property revaluation reserve

This reserve is used to record increases in the fair value of investment property.

Merger Reserve

The merger reserve arose on acquisition of subsidiary undertakings.

Profit and loss account

This account includes all current and prior periods retained profits and losses.


27.


Pension commitments

The Group operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Group in an independently administered fund. The pension cost charge represents contributions payable by the Group  to the fund and amounted to £390,487 (2024 - £350,306). Contributions totalling £33,713 (2024 - £33,341) were payable to the fund at the balance sheet date and are included in creditors.

Page 42

 
SUDBURY SILK MILLS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

28.


Related party transactions

During the year the group made purchases of £142,747 (2024 - £168,572) and received management charges of £54,892 (2024 - £71,184) from companies with the same ultimate controlling party. At the year end the group was owed £Nil (2024 - £15,861)  by and owed £12,664 (2024 - £7,637) to companies under common control.

At the year-end, the group was owed £540 (2024 - owed £5,640) from a director.  The amounts are interest-free and repayable on demand.  The balance is included within other debtors (2024 - other creditors).
During the prior year the group purchased a property from a director for £421,548, which is included within investment properties as at 31 March 2024 and 31 March 2025.


29.


Controlling party

There is no ultimate controlling party.


30.


Business combinations

On 31 December 2024, the Company acquired 100% of the share capital outstanding in Bristol Weaving Mill Limited and Dash & Miller Limited for a cash value of £130,000. The net assets of the companies at the acquisition date totalled £4,887, and as a result goodwill of £125,112 was recognised on acquisition in the consolidated financial statements of the Group. 

 
Page 43