Caseware UK (AP4) 2024.0.164 2024.0.164 2025-07-31 2025-07-31 true false No description of principal activity false 1 2024-08-01 1 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 00245475 2024-08-01 2025-07-31 00245475 2023-08-01 2024-07-31 00245475 2025-07-31 00245475 2024-07-31 00245475 c:Director2 2024-08-01 2025-07-31 00245475 d:CurrentFinancialInstruments 2025-07-31 00245475 d:CurrentFinancialInstruments 2024-07-31 00245475 d:CurrentFinancialInstruments d:WithinOneYear 2025-07-31 00245475 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 00245475 d:ShareCapital 2025-07-31 00245475 d:ShareCapital 2024-07-31 00245475 d:RetainedEarningsAccumulatedLosses 2025-07-31 00245475 d:RetainedEarningsAccumulatedLosses 2024-07-31 00245475 c:FRS102 2024-08-01 2025-07-31 00245475 c:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 00245475 c:FullAccounts 2024-08-01 2025-07-31 00245475 c:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 00245475 2 2024-08-01 2025-07-31 00245475 6 2024-08-01 2025-07-31 00245475 2 2025-07-31 00245475 2 2024-07-31 00245475 f:PoundSterling 2024-08-01 2025-07-31 iso4217:GBP xbrli:pure

Registered number: 00245475 CITY KNITWEAR LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
CITY KNITWEAR LIMITED REGISTERED NUMBER: 00245475 BALANCE SHEET AS AT 31 JULY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 3,050,000 |  | 3,050,000
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 283,679 |  | 261,452 |
Creditors: amounts falling due within one year | 6 | (3,186,302) |  | (3,197,774) |
Net current liabilities |  |  | (2,902,623) |  | (2,936,322)
Total assets less current liabilities |  |  | 147,377 |  | 113,678
Net assets |  |  | 147,377 |  | 113,678
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100,000 |  | 100,000
Profit and loss account |  |  | 47,377 |  | 13,678
|  |  | 147,377 |  | 113,678
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 20 January 2026.
D J Lichtig
Director
The notes on pages 2 to 4 form part of these financial statements. Page 1
CITY KNITWEAR LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1. | General information
City Knitwear Limited ("The Company") is a private Company limited by shares, incorporated in England and Wales. Its registered office is Leytonstone House, 3 Hanbury Drive, Leytonstone, London, England, E11 1GA. 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
As part of his going concern review, the director has followed the guidelines published by the Financial Reporting Council entitled "Going Concern and Liquidity Risk Guidance for UK Companies 2016". The director has a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. On this basis the director considers that the going concern basis of accounting remains appropriate.
| 2.3 | Interest income
Interest income is recognised in the Statement of income and retained earnings using the effective interest method.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Taxation
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 operates and generates income.
| 2.6 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.7 | Debtors
Short term debtors are measured at transaction price, less any impairment. Page 2
CITY KNITWEAR LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.8 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including the director, during the year was 1 (2024 - 1).
4. | Fixed asset investments
|  | Unlisted investments
|  | £
| Cost or valuation |
| At 1 August 2024 | 3,050,000
| At 31 July 2025 | 3,050,000
| Net book value |
| At 31 July 2025 | 3,050,000
| At 31 July 2024 | 3,050,000
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 183,679 | 161,452
| Other debtors | 100,000 | 100,000
|  | 283,679 | 261,452
Page 3
CITY KNITWEAR LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 130,000 | 130,000
| Amounts owed to group undertakings | 3,050,000 | 3,050,000
| Corporation tax | 6,302 | 17,774
|  | 3,186,302 | 3,197,774
7. | Related party transactions
| During the year the Company engaged in transactions with an entity which holds a participating interest in the Company. At the year end, the Company owed this entity £3,050,000 (2024 - £3,050,000). During the year the Company also engaged in transactions with an entity which it holds a participating interest in. At the year end, this entity owed the Company £183,679 (2024 - £161,452).
Page 4