2024-04-01 07973901 2025-03-31 07973901 2024-04-01 2025-03-31 07973901 2024-03-31 07973901 2023-04-01 2024-03-31 07973901 uk-core:WithinOneYear 2024-03-31 07973901 uk-core:WithinOneYear 2025-03-31 07973901 uk-core:ShareCapital 2025-03-31 07973901 uk-core:ShareCapital 2024-03-31 07973901 uk-core:RetainedEarningsAccumulatedLosses 2025-03-31 07973901 uk-core:RetainedEarningsAccumulatedLosses 2024-03-31 07973901 uk-bus:Director1 2024-04-01 2025-03-31 07973901 uk-core:PlantMachinery 2024-04-01 2025-03-31 07973901 uk-core:ComputerEquipment 2024-04-01 2025-03-31 07973901 uk-core:CommercialMotorVehicles 2024-04-01 2025-03-31 07973901 uk-core:FurnitureFittings 2024-04-01 2025-03-31 07973901 uk-core:ComputerEquipment 2024-03-31 07973901 uk-core:FurnitureFittings 2024-03-31 07973901 uk-core:CommercialMotorVehicles 2024-03-31 07973901 uk-core:PlantMachinery 2024-03-31 07973901 uk-core:CommercialMotorVehicles 2025-03-31 07973901 uk-core:FurnitureFittings 2025-03-31 07973901 uk-core:ComputerEquipment 2025-03-31 07973901 uk-core:PlantMachinery 2025-03-31 07973901 uk-core:BetweenTwoFiveYears 2024-03-31 07973901 uk-core:BetweenTwoFiveYears 2025-03-31 iso4217:GBP xbrli:pure 07973901 uk-bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 07973901 uk-bus:FRS102 2024-04-01 2025-03-31 07973901 uk-bus:FilletedAccounts 2024-04-01 2025-03-31 07973901 uk-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31
Cash 4 Clothes North West Limited
Registered Number:07973901
For the year ended 31 March 2025
England and Wales
Unaudited Financial Statements
2
For the year ended 31 March 2025
Cash 4 Clothes North West Limited
Contents Page
1
Statement of Financial Position
2 to 5
Notes to the Financial Statements
3
Registered Number :
07973901
As at 31 March 2025
Cash 4 Clothes North West Limited
Statement of Financial Position
£
£
2024
2025
Notes
Fixed assets
Property, plant and equipment
27,409
29,507
2
27,409
29,507
Current assets
Inventories
27,396
19,249
3
Trade and other receivables
60,230
37,561
4
82,475
Cash and cash equivalents
104,222
161,032
170,101
Trade and other payables: amounts falling due within one year
(23,446)
(29,286)
5
146,655
131,746
Net current assets
Total assets less current liabilities
159,155
176,162
(5,533)
(7,377)
Provisions for liabilities
153,622
Net assets
168,785
Capital and reserves
Called up share capital
5
2
Retained earnings
153,617
168,783
153,622
168,785
Shareholders' funds
For the year ended 31 March 2025 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.
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 proper 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 Section 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.
All the members have consented to the preparation of an Abridged Income Statement for the year ended 31 March 2025 in accordance with Section 444 (2A) of the Companies Act 2006.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Mrs B Robinson Director
These financial statements were approved and authorised for issue by the Board on 16 December 2025 and were signed by:
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4
Registered Number :
07973901
For the year ended 31 March 2025
Cash 4 Clothes North West Limited
Statement of Financial Position Continued
The notes form part of these financial statements
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5
For the year ended 31 March 2025
Cash 4 Clothes North West Limited
Notes to the Financial Statements
Statutory Information
Cash 4 Clothes North West Limited is a private limited company, limited by shares, domiciled in England and Wales, registration
number 07973901.
Registered address:
Ainsworth Mill Unit 1
Bury New Road
Bolton
Lancashire
BL2 6QL
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial Reporting Standard
102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the Companies Act 2006. The
financial statements have been prepared under the historical costs convention as modified by the revaluation of certain assets.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other similar sales taxes.
Property, plant and equipment
Property, plant and equipment are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery
25% Reducing balance
25% Reducing balance
Computer Equipment
25% Reducing balance
Motor Vehicles
25% Reducing balance
Furniture and Fittings
Inventories
Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the Statement of Financial Position 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 the financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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 not 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 straightline basis over the period of the lease.
Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme for the benefit of its directors/and employees. Contributions payable are charged to the profit and loss account in the period in which they are payable.
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6
For the year ended 31 March 2025
Cash 4 Clothes North West Limited
Notes to the Financial Statements Continued
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 rates and laws that have been enacted or substantively enacted
by the Statement of Financial Position date.
Impairment of Assets
At each reporting date assets are reviewed to determine whether there is any indication that those assets have suffered an
impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and
compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its
recoverable amount and an impairment loss is recognised immediately in the profit or loss.
If an impairment loss is subsequently reversed, the carrying amount of the asset is increased to the revised estimate of its
recoverable amount, but not to exceed the amount that would have been determined had no impairment loss been recognised in
prior periods. A reversal of an impairment loss is recognised immediately in the profit or loss.
Financial Instruments
Basic financial instruments that are payable or receivable within one year, typically trade creditors and debtors, are measured
initially and subsequently at the undiscounted amount of the cash or other consideration that is expected to be paid or received
less impairment losses for bad and doubtful debts.
2. Property, plant and equipment
Total
Computer
Equipment
Furniture and
Fittings
Motor Vehicles
Plant and
Machinery
£
£
£
£
£
Cost or valuation
At 01 April 2024
69,880
2,796
5,398
52,260
9,426
5,390
-
-
-
5,390
Additions
At 31 March 2025
52,260
5,398
2,796
75,270
14,816
Provision for depreciation and impairment
At 01 April 2024
40,373
1,991
3,724
27,120
7,538
Charge for year
7,488
201
418
6,285
584
At 31 March 2025
47,861
2,192
4,142
33,405
8,122
At 31 March 2025
Net book value
6,694
18,855
1,256
604
27,409
At 31 March 2024
1,888
25,140
1,674
805
29,507
3. Inventories
2024
2025
£
£
Stocks
19,249
27,396
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7
For the year ended 31 March 2025
Cash 4 Clothes North West Limited
Notes to the Financial Statements Continued
4. Trade and other receivables
2024
2025
£
£
Trade debtors
26,186
45,451
Prepayments and accrued income
9,213
6,131
Other debtors
2,162
8,648
60,230
37,561
5. Trade and other payables: amounts falling due within one year
2024
2025
£
£
Trade creditors
3,083
245
Taxation and social security
4,431
6,286
Accruals and deferred income
1,112
1,126
Directors' loan accounts
20,660
15,712
Other creditors
-
77
29,286
23,446
6. Guarantees and other financial commitments
Lease commitments
At 31 March 2025 the company had annual commitments under non-cancellable operating leases as set out below:
2024
£
2025
£
Operating leases which expire:
5,325
9,740
Within 1 year
5,325
-
Within 2 to 5 years
5,325
15,065
7. Average number of persons employed
During the year the average number of employees was 5 (2024 : 5)
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