Company registration number 00791896 (England and Wales)
P.&R. FABRICS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
P.&R. FABRICS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 14
P.&R. FABRICS LIMITED
BALANCE SHEET
AS AT
30 APRIL 2025
30 April 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
4
-
0
16,000
Tangible assets
5
61,250
81,021
61,250
97,021
Current assets
Stocks
1,870,172
1,899,719
Debtors
6
3,237,148
4,008,474
Cash at bank and in hand
403,848
151,363
5,511,168
6,059,556
Creditors: amounts falling due within one year
7
(4,427,708)
(3,887,514)
Net current assets
1,083,460
2,172,042
Total assets less current liabilities
1,144,710
2,269,063
Creditors: amounts falling due after more than one year
8
(109,267)
(118,396)
Provisions for liabilities
-
0
(2,000)
Net assets excluding pension surplus/(deficit)
1,035,443
2,148,667
Defined benefit pension surplus/(deficit)
9
2,000
-
0
Net assets
1,037,443
2,148,667
Capital and reserves
Called up share capital
10
100
100
Profit and loss reserves
1,037,343
2,148,567
Total equity
1,037,443
2,148,667
P.&R. FABRICS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 APRIL 2025
30 April 2025
- 2 -

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 16 April 2026 and are signed on its behalf by:
Mr S T Purcell
Director
Company registration number 00791896 (England and Wales)
P.&R. FABRICS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
- 3 -
1
Accounting policies
Company information

P.&R. Fabrics Limited is a private company limited by shares incorporated in England and Wales. The registered office is 1st Floor, Hunter House, Holloway Drive, Wardley Industrial Estate, Worsley, Manchester, United Kingdom, M28 2LA.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 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. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 400 of the Companies Act 2006 not to prepare consolidated accounts. The financial statements present information about the company as an individual entity and not about its group.

P.&R. Fabrics Limited is a wholly owned subsidiary of Purcell Holdings Limited and the results of P.&R. Fabrics Limited are included in the consolidated financial statements of Purcell Holdings Limited which are available from its registered office, 1st Floor, Hunter House, Holloway Drive, Wardley Industrial Estate, Worsley, Manchester, United Kingdom, M28 2LA.

1.2
Going concern

The directors have assessed the company’s ability to continue as a going concern for a period of at least 12 months from the date of approval of these financial statements. This assessment has taken into account the company’s current financial position, management-prepared cash flow forecasts, and the working capital requirements arising from ongoing operations and planned operational changes.true

During the going concern assessment period, the company’s working capital will need to be supported through a combination of the clean import loan facility and bank overdraft facility (within fellow subsidiary Work in Style Limited), both of which are subject to annual review with the bank in May 2026, noting that cross group guarantees are in place. The directors anticipate and are confident existing facilities will remain in place for the going concern period with the current lender, however, should this not be the case they are confident alternative funding would be secured.

At the time of approving these financial statements, the Board has commenced a restructuring process to address the downturn in the general fabric market. This sector has been adversely impacted by manufacturing closures and the challenges currently affecting the hospitality and workplace environments.

The revised structure will consolidate the company’s two core business lines, enabling a more direct and streamlined operating model while maintaining continuity for the existing customer base.

With these combined measures providing a more economically sustainable platform, the directors are satisfied that the company has the appropriate structural capacity to continue to operate as a going concern for at least the next 12 months following approval of these financial statements.

P.&R. FABRICS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 4 -
1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

The company recognises revenue from the following major sources:

- Sale of Fabrics and Garments

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

Sale of Fabrics and Garments

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.4
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a 5 year useful life and is amortised on a systematic basis over its expected life.

For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

1.5
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
15% reducing balance
Computers
20% straight line
Motor vehicles
25% straight line

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.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible 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.

P.&R. FABRICS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 5 -

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.7
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, direct labour costs and import duties in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.8
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.

1.9
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

P.&R. FABRICS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 6 -
Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

1.10
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

P.&R. FABRICS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 7 -
1.11
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12
Retirement benefits

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

1.13
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.14
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

1.15

Exceptional items

Exceptional items are unusual or non-recurring in nature and are recognised as incurred.

P.&R. FABRICS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 8 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Key sources of estimation uncertainty

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows.

Stock provision

The company adopts their own internal stock provisioning policy, the company needs to ensure that stock is still being valued at the lower of cost or net realisable value under FRS 102.

Pension scheme valuation

The Company has obligations to pay pension benefits to certain employees. The cost of these benefits and the present value of the obligation depend on a number of factors, including; life expectancy, salary increases, asset valuations and the discount rate on corporate bonds. Management estimates these factors in determining the net pension obligation in the statement of financial position. The assumptions reflect historical experience and current trends.

3
Employees

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

2025
2024
Number
Number
Total
13
12
P.&R. FABRICS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 9 -
4
Intangible fixed assets
Goodwill
£
Cost
At 1 May 2024 and 30 April 2025
113,450
Amortisation and impairment
At 1 May 2024
97,450
Amortisation charged for the year
16,000
At 30 April 2025
113,450
Carrying amount
At 30 April 2025
-
0
At 30 April 2024
16,000
5
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 May 2024
357,589
Additions
5,248
At 30 April 2025
362,837
Depreciation and impairment
At 1 May 2024
276,568
Depreciation charged in the year
25,019
At 30 April 2025
301,587
Carrying amount
At 30 April 2025
61,250
At 30 April 2024
81,021
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
484,681
652,387
Amounts owed by group undertakings
2,573,825
3,258,768
Other debtors
49,388
30,207
Prepayments and accrued income
129,254
67,112
3,237,148
4,008,474
P.&R. FABRICS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 10 -
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
10,648
10,648
Trade creditors
356,366
386,361
Amounts owed to group undertakings
2,335,295
2,335,295
Taxation and social security
73,178
78,194
Other creditors
1,652,221
1,077,016
4,427,708
3,887,514

Included within other creditors is a loan balance of £450,000 (2024: £200,000) from T Purcell 1999 Trust, which is repayable on demand.

Included within other creditors is a balance of £1,095,006 (2024: £818,834) owed to HSBC for a clean import loan facility which is secured by a fixed and floating charge over the company's assets.

8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
9,267
18,396
Other creditors
100,000
100,000
109,267
118,396
9
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
8,695
20,222

The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund.

Defined benefit schemes

The company operates a hybrid defined benefit pension scheme, which is funded.

The assets of the scheme are held separately from those of the company, being invested in unitised funds and ordinary shares via a broker.

The pension cost and provision for the year ended 30 April 2025 are based on the advice of a professional qualified actuary.

The company expects to contribute in the region of £14,000 (2024: £14,000) to its defined benefit pension scheme in the next accounting period.

P.&R. FABRICS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
9
Retirement benefit schemes
(Continued)
- 11 -
2025
2024
Key assumptions
%
%
Discount rate
5.3
5.0
Inflation
3.0
3.4
Mortality assumptions
2025
2024

Assumed life expectations on retirement at age 65:

Years
Years
Retiring today
- Males
21.1
20.8
- Females
23.6
22.9
Retiring in 2041
- Males
21.7
21.7
- Females
24.4
24.2
Amounts recognised in the profit and loss account
2025
2024
Costs/(income):
£
£
Net interest on net defined benefit liability/(asset)
17,000
31,000
Restriction on net interest income credited to the income statement
(17,000)
3,000
Total costs
-
34,000
Amounts recognised in other comprehensive income
2025
2024
Costs/(income):
£
£
Actual return on scheme assets
2,000
16,000
Less: calculated interest element
(2,000)
(16,000)
Return on scheme assets excluding interest income
-
-
Restriction on net interest income credited to the income statement
17,000
(3,000)
Actuarial changes related to obligations
(13,000)
3,000
Total costs
4,000
-

The amounts included in the balance sheet arising from the company's obligations in respect of defined benefit plans are as follows:

2025
2024
Liabilities/(assets):
£
£
Present value of defined benefit obligations
300,000
312,000
Fair value of plan assets
(302,000)
(310,000)
(Surplus)/deficit in scheme
(2,000)
2,000
P.&R. FABRICS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
9
Retirement benefit schemes
(Continued)
- 12 -
2025
Movements in the present value of defined benefit obligations
£
Liabilities at 1 May 2024
312,000
Benefits paid
(17,000)
Actuarial gains and losses
(13,000)
Interest cost
15,000
Other
3,000
At 30 April 2025
300,000

The defined benefit obligations arise from plans which are wholly or partly funded.

2025
Movements in the fair value of plan assets
£
Fair value of assets at 1 May 2024
310,000
Interest income
(2,000)
Benefits paid
(17,000)
Contributions by the employer
14,000
Other
(3,000)
At 30 April 2025
302,000

The actual return on plan assets was £15,000 (2024 - £19,000).

2025
2024
Fair value of plan assets
£
£
Equity instruments
250,000
217,000
Debt instruments
58,000
56,000
Cash and net current assets
(6,000)
37,000
302,000
310,000
10
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
P.&R. FABRICS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 13 -
11
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 April 2025 and of its loss 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.

Emphasis of matter relating to going concern

We draw attention to note 1.2 in the financial statements, which describes management’s assessment of the company’s ability to continue as a going concern. The company’s forecasts are based on current funding arrangments remaining in place throughout the going concern period. This matter is disclosed in note 1.2, and our opinion is not modified in respect of this matter.

Senior Statutory Auditor:
Lewis Cross
Statutory Auditor:
Azets Audit Services
Date of audit report:
20 April 2026
12
Financial commitments, guarantees and contingent liabilities

The company is party to a limited Composite Company Multilateral Guarantee to be given by Purcell Holdings Limited, P.&.R. Fabrics Limited, Uniform Clothing Solutions Limited, Work in Style Limited and Northenden Textiles Limited to secure all liabilities of each other.

P.&.R. Fabrics Limited has provided a financial guarantee for the lease obligations of Bodnant Furnace Farm Limited, a fellow group member.

13
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
611,178
61,479

At the reporting date, the Company’s operating lease was due to expire; however on 28 May 2025 the lease was extended for a further period. Given the tenure of the building has been continuous, the operating lease commitments disclosed above reflects the additional commitments arising from this lease extension.

P.&R. FABRICS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 14 -
14
Related party transactions

The company has taken advantage of the reduced disclosure requirements under FRS102 section 33 for related party transactions.

15
Parent company

The ultimate controlling party of the company is Purcell Holdings Limited. The parent company's registered office is 1st Floor Hunter House Holloway Drive, Wardley Industrial Estate, Worsley, Manchester, M28 2LA.

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