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ACL CLOTHING LTD

Directors' Report and Unaudited Financial Statements

for the financial year ended 30 June 2025

ACL CLOTHING LTD

DIRECTORS AND OTHER INFORMATION

Directors | Mrs Androulla Shakallis
| Mr Pantelis Shakallis
Company Registration Number | 10817591
Registered Office | 13 Bourne Hill
| London
| N13 4LJ
| United Kingdom
Accountants | POUNNAS LTD
| 284a Chase Road
| London
| N14 6HF
| United Kingdom

ACL CLOTHING LTD

DIRECTORS' REPORT

for the financial year ended 30 June 2025

The directors present their report and the unaudited financial statements for the financial year ended 30 June 2025.

Directors

The directors who served during the financial year are as follows:

Mrs Androulla Shakallis

Mr Pantelis Shakallis

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

___________________________

Mrs Androulla Shakallis

Director

___________________________

Mr Pantelis Shakallis

Director

17 March 2026

ACL CLOTHING LTD

STATEMENT OF DIRECTORS' RESPONSIBILITIES

for the financial year ended 30 June 2025

The directors are responsible for preparing the Directors' Report and the 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 United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). 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 of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

- | select suitable accounting policies and apply them consistently;
- | make judgements 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 company 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 enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

On behalf of the board

___________________________

Mrs Androulla Shakallis

Director

___________________________

Mr Pantelis Shakallis

Director

17 March 2026

ACL CLOTHING LTD

INCOME STATEMENT

for the financial year ended 30 June 2025

|  | 2025 |  | 2024
| Notes | £ |  | £

Turnover |  | 298,196 |  | 339,108
Cost of sales |  | (214,666) |  | (193,751)
|  | ───────── |  | ─────────
Gross profit |  | 83,530 |  | 145,357
Administrative expenses |  | (110,328) |  | (158,867)
|  | ───────── |  | ─────────
Loss before taxation |  | (26,798) |  | (13,510)
Tax on loss |  | - |  | (182)
|  | ───────── |  | ─────────
Loss for the financial year |  | (26,798) |  | (13,692)
|  | ───────── |  | ─────────
Total comprehensive income |  | (26,798) |  | (13,692)
|  | ═════════ |  | ═════════

ACL CLOTHING LTD

Company Registration Number: 10817591

STATEMENT OF FINANCIAL POSITION

as at 30 June 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Non-Current Assets

Property, plant and equipment |  | 4 | - |  | 3,013
|  |  | ───────── |  | ─────────
Current Assets

Stocks |  | 5 | 47,978 |  | 5,500
Debtors |  | 6 | - |  | 5,020
Cash and cash equivalents |  |  | 61,721 |  | 89,346
|  |  | ───────── |  | ─────────
|  |  | 109,699 |  | 99,866
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 7 | (144,267) |  | (114,569)
|  |  | ───────── |  | ─────────
Net Current Liabilities |  |  | (34,568) |  | (14,703)
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | (34,568) |  | (11,690)
Creditors:

amounts falling due after more than one year |  | 8 | (9,702) |  | (5,782)
|  |  | ───────── |  | ─────────
Net Liabilities |  |  | (44,270) |  | (17,472)
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 1 |  | 1
Retained earnings |  |  | (44,271) |  | (17,473)
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | (44,270) |  | (17,472)
|  |  | ═════════ |  | ═════════
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).

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 17 March 2026 and signed on its behalf by

________________________________ |  |  |  |  |
Mrs Androulla Shakallis |  |  |  |  |
Director |  |  |  |  |
________________________________

Mr Pantelis Shakallis

Director

ACL CLOTHING LTD

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 30 June 2025

1. | General Information
| ACL CLOTHING LTD is a company limited by shares incorporated and registered in England. The registered number of the company is 10817591. The registered office of the company is 13 Bourne Hill, London, N13 4LJ, United Kingdom. Manufacture of other wearing apparel and accessories not elsewhere classified The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 30 June 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Property, plant and equipment and depreciation
| Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. Cost comprises purchase price and other directly attributable costs. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:
|  | Plant and machinery | - | 15% Straight line
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Stocks
| Stocks are valued at the lower of cost and net realisable value. Stocks are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Borrowing costs
| Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Employee benefits
| The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.
| Foreign currencies
| Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Statement of Financial Position date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Income Statement.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including directors, during the financial year was 2, (2024 - 2).
|  | 2025 | 2024
|  | Number | Number
| Directors | 2 | 2
|  | ═════════ | ═════════

4. | Property, plant and equipment
|  | Plant and | Total
|  | machinery |
|  | £ | £
| Cost
| At 1 July 2024 | 57,878 | 57,878
|  | ───────── | ─────────
| At 30 June 2025 | 57,878 | 57,878
|  | ───────── | ─────────
| Depreciation
| At 1 July 2024 | 54,865 | 54,865
| Charge for the financial year | 3,013 | 3,013
|  | ───────── | ─────────
| At 30 June 2025 | 57,878 | 57,878
|  | ───────── | ─────────
| Net book value
| At 30 June 2025 | - | -
|  | ═════════ | ═════════
| At 30 June 2024 | 3,013 | 3,013
|  | ═════════ | ═════════

5. | Stocks | 2025 | 2024
|  | £ | £
| Stock (non trading) | 47,978 | 5,500
|  | ═════════ | ═════════
| The replacement cost of stock did not differ significantly from the figures shown.

6. | Debtors | 2025 | 2024
|  | £ | £
| Taxation (Note 9) | - | 5,020
|  | ═════════ | ═════════

7. | Creditors | 2025 | 2024
| Amounts falling due within one year | £ | £
| Bank overdrafts | - | 243
| Taxation (Note 9) | 7,611 | 2,570
| Other creditors | 135,456 | 110,556
| Accruals | 1,200 | 1,200
|  | ───────── | ─────────
|  | 144,267 | 114,569
|  | ═════════ | ═════════

8. | Creditors | 2025 | 2024
| Amounts falling due after more than one year | £ | £
| Directors' loan accounts | 9,702 | 5,782
|  | ═════════ | ═════════

9. | Taxation | 2025 | 2024
|  | £ | £
| Debtors:
| VAT | - | 4,089
| PAYE / NI | - | 931
|  | ───────── | ─────────
|  | - | 5,020
|  | ═════════ | ═════════
| Creditors:
| VAT | 2,709 | -
| Corporation tax | 2,570 | 2,570
| PAYE / NI | 2,332 | -
|  | ───────── | ─────────
|  | 7,611 | 2,570
|  | ═════════ | ═════════