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Registered number: 3617982 ALPHA CLOTHING CO. (TAUNTON) LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 AUGUST 2025
ALPHA CLOTHING CO. (TAUNTON) LIMITED CHARTERED ACCOUNTANT'S REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF ALPHA CLOTHING CO. (TAUNTON) LIMITED FOR THE YEAR ENDED 31 AUGUST 2025 In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of Alpha Clothing Co. (Taunton) Limited for the year ended 31 August 2025 as set out on pages 2 to 7 from the Company's accounting records and from information and explanations you have given me. As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), I am subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the Board of directors of Alpha Clothing Co. (Taunton) Limited, as a body, in accordance with the terms of my engagement letter. My work has been undertaken solely to prepare for your approval the financial statements of Alpha Clothing Co. (Taunton) Limited and state those matters that I have agreed to state to the Board of directors of Alpha Clothing Co. (Taunton) Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than Alpha Clothing Co. (Taunton) Limited and its Board of directors, as a body, for my work or for this report. It is your duty to ensure that Alpha Clothing Co. (Taunton) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Alpha Clothing Co. (Taunton) Limited. You consider that Alpha Clothing Co. (Taunton) Limited is exempt from the statutory audit requirement for the year. I have not been instructed to carry out an audit or review of the financial statements of Alpha Clothing Co. (Taunton) Limited. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements. Neil Thomas FCA Chartered Accountant Lynfield Maynards Green Heathfield East Sussex TN21 0DG 9 April 2026 Page 1
ALPHA CLOTHING CO. (TAUNTON) LIMITED REGISTERED NUMBER: 3617982 BALANCE SHEET AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 3 |  | 3,190 |  | 3,455
|  |  | 3,190 |  | 3,455
Current assets |  |  |  |  |
Stocks |  | 229,270 |  | 278,203 |
Debtors: amounts falling due within one year | 4 | 259 |  | 13,249 |
Cash at bank and in hand | 5 | 107,374 |  | 93,030 |
|  | 336,903 |  | 384,482 |
Creditors: amounts falling due within one year | 6 | (215,392) |  | (187,835) |
Net current assets |  |  | 121,511 |  | 196,647
Total assets less current liabilities |  |  | 124,701 |  | 200,102
Net assets |  |  | 124,701 |  | 200,102
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 124,601 |  | 200,002
|  |  | 124,701 |  | 200,102
The directors consider 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 directors acknowledge their 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 profit and loss account 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 by:
A P Chapman
Director
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ALPHA CLOTHING CO. (TAUNTON) LIMITED REGISTERED NUMBER: 3617982 BALANCE SHEET (CONTINUED) AS AT 31 AUGUST 2025
Date: 9 April 2026
The notes on pages 4 to 7 form part of these financial statements. Page 3
ALPHA CLOTHING CO. (TAUNTON) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 1.Accounting policies
| 1.1 | 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and 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.
| 1.2 | Revenue
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Sale of goods Turnover from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 1.3 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 1.4 | 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.
| 1.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 4
ALPHA CLOTHING CO. (TAUNTON) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 1.Accounting policies (continued)
| 1.5 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as follows. Depreciation is provided on the following basis:
|  |  |  | Fixtures & fittings | - | 20% | straight line
|  |  |  | Office equipment | - | 25% | reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 1.6 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 1.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 1.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 1.9 | 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.
2. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
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ALPHA CLOTHING CO. (TAUNTON) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
3. | Tangible fixed assets
|  | Fixtures & fittings | Office equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 September 2024 | 85,076 | 3,099 | 88,175
| Additions | 400 | - | 400
| At 31 August 2025 | 85,476 | 3,099 | 88,575
| Depreciation |  |  |
| At 1 September 2024 | 83,225 | 1,495 | 84,720
| Charge for the year on owned assets | 264 | 401 | 665
| At 31 August 2025 | 83,489 | 1,896 | 85,385
| Net book value |  |  |
| At 31 August 2025 | 1,987 | 1,203 | 3,190
| At 31 August 2024 | 1,851 | 1,604 | 3,455
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | - | 12,911
| Prepayments and accrued income | 259 | 338
|  | 259 | 13,249
5. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 107,374 | 93,030
|  | 107,374 | 93,030
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ALPHA CLOTHING CO. (TAUNTON) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 70,124 | 56,998
| Corporation tax | - | 13,819
| Other taxation and social security | 25,310 | 8,241
| Other creditors | 119,958 | 108,777
|  | 215,392 | 187,835
7. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £8,499 (2023 - £8,007) . No contributions were payable to the fund at the balance sheet date.
8. | Related party transactions
| The company has received loans from Saithaine Limited which at the year end amounted to £56,950 (2023: £57,854). Interest is charged at 0.5% over the base rate on amounts outstanding..
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