Company registration number 04516317 (England and Wales)
DEKRAN HOSIERY TRADING CO. LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
DEKRAN HOSIERY TRADING CO. LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
DEKRAN HOSIERY TRADING CO. LIMITED
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
22,426
6,174
Current assets
Stocks
77,603
80,085
Debtors
4
35,729
86,449
Cash at bank and in hand
351,600
311,953
464,932
478,487
Creditors: amounts falling due within one year
5
(87,715)
(83,647)
Net current assets
377,217
394,840
Total assets less current liabilities
399,643
401,014
Provisions for liabilities
Deferred tax liability
5,607
1,544
(5,607)
(1,544)
Net assets
394,036
399,470
Capital and reserves
Called up share capital
6
99
99
Profit and loss reserves
393,937
399,371
Total equity
394,036
399,470

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 10 April 2026 and are signed on its behalf by:
Mr N Roberts
Mrs J Roberts
Director
Director
Company registration number 04516317 (England and Wales)
DEKRAN HOSIERY TRADING CO. LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 2 -
1
Accounting policies
Company information

Dekran Hosiery Trading Co. Limited is a private company limited by shares incorporated in England and Wales. The registered office is 239 Big Barn Lane, Mansfield, Nottinghamshire, NG18 3LB.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 .

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable net of VAT and other sales related taxes.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
25% reducing balance
Computers
25% reducing balance
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable,

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments
DEKRAN HOSIERY TRADING CO. LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 3 -
Debtors and creditors receivable/payable within a year

Debtors and creditors are recorded at transaction price receivable or payable within one year. Any losses arising from impairment are recognised in the profit and loss account within administrative expenses.

1.8
Taxation

The tax expense represents the sum of tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
5
5
DEKRAN HOSIERY TRADING CO. LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 4 -
3
Tangible fixed assets
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
Cost
At 1 October 2024
11,204
3,863
18,000
33,067
Additions
-
0
-
0
28,000
28,000
Disposals
-
0
-
0
(18,000)
(18,000)
At 30 September 2025
11,204
3,863
28,000
43,067
Depreciation and impairment
At 1 October 2024
9,650
3,515
13,728
26,893
Depreciation charged in the year
389
87
7,000
7,476
Eliminated in respect of disposals
-
0
-
0
(13,728)
(13,728)
At 30 September 2025
10,039
3,602
7,000
20,641
Carrying amount
At 30 September 2025
1,165
261
21,000
22,426
At 30 September 2024
1,554
348
4,272
6,174
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
21,989
22,223
Corporation tax recoverable
12,698
12,698
Other debtors
-
0
50,393
Prepayments and accrued income
1,042
1,135
35,729
86,449
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
29,583
22,179
Corporation tax
38,140
42,878
Other taxation and social security
8,239
15,940
Other creditors
8,975
-
0
Accruals and deferred income
2,778
2,650
87,715
83,647
DEKRAN HOSIERY TRADING CO. LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 5 -
6
Share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
99
99
99
99
7
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 30 September 2025 and of its 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.

Senior Statutory Auditor:
Statutory Auditor:
Xeinadin Mansfield
Date of audit report:
10 April 2026
2025-09-30 2024-10-01 false false false 10 April 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr Kenneth William Roberts Mrs Dorothy Eileen Roberts Mr Neil Roberts Mrs Julie Roberts 04516317 2024-10-01 2025-09-30 04516317 2025-09-30 04516317 2024-09-30 04516317 core:FurnitureFittings 2025-09-30 04516317 core:ComputerEquipment 2025-09-30 04516317 core:MotorVehicles 2025-09-30 04516317 core:FurnitureFittings 2024-09-30 04516317 core:ComputerEquipment 2024-09-30 04516317 core:MotorVehicles 2024-09-30 04516317 core:WithinOneYear 2025-09-30 04516317 core:WithinOneYear 2024-09-30 04516317 core:CurrentFinancialInstruments 2025-09-30 04516317 core:CurrentFinancialInstruments 2024-09-30 04516317 core:ShareCapital 2025-09-30 04516317 core:ShareCapital 2024-09-30 04516317 core:RetainedEarningsAccumulatedLosses 2025-09-30 04516317 core:RetainedEarningsAccumulatedLosses 2024-09-30 04516317 core:ShareCapitalOrdinaryShareClass1 2025-09-30 04516317 core:ShareCapitalOrdinaryShareClass1 2024-09-30 04516317 bus:Director3 2024-10-01 2025-09-30 04516317 bus:Director4 2024-10-01 2025-09-30 04516317 core:FurnitureFittings 2024-10-01 2025-09-30 04516317 core:ComputerEquipment 2024-10-01 2025-09-30 04516317 core:MotorVehicles 2024-10-01 2025-09-30 04516317 2023-10-01 2024-09-30 04516317 core:FurnitureFittings 2024-09-30 04516317 core:ComputerEquipment 2024-09-30 04516317 core:MotorVehicles 2024-09-30 04516317 2024-09-30 04516317 bus:OrdinaryShareClass1 2024-10-01 2025-09-30 04516317 bus:OrdinaryShareClass1 2025-09-30 04516317 bus:OrdinaryShareClass1 2024-09-30 04516317 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 04516317 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 04516317 bus:FRS102 2024-10-01 2025-09-30 04516317 bus:Audited 2024-10-01 2025-09-30 04516317 bus:Director1 2024-10-01 2025-09-30 04516317 bus:Director2 2024-10-01 2025-09-30 04516317 bus:FullAccounts 2024-10-01 2025-09-30 xbrli:pure xbrli:shares iso4217:GBP