1 April 2025 false No description of principal activity Taxfiler 2024.6 SC655914business:PrivateLimitedCompanyLtd2025-04-012026-03-31 SC6559142025-03-31 SC6559142025-04-012026-03-31 SC655914business:AuditExemptWithAccountantsReport2025-04-012026-03-31 SC655914business:FilletedAccounts2025-04-012026-03-31 SC6559142026-03-31 SC655914business:Director12025-04-012026-03-31 SC655914business:RegisteredOffice2025-04-012026-03-31 SC6559142025-03-31 SC655914core:WithinOneYear2026-03-31 SC655914core:WithinOneYear2025-03-31 SC655914core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-03-31 SC655914core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 SC655914core:PreviouslyStatedAmount2026-03-31 SC655914core:PreviouslyStatedAmount2025-03-31 SC655914business:SmallEntities2025-04-012026-03-31 SC655914countries:Scotland2025-04-012026-03-31 SC655914core:IntangibleAssetsOtherThanGoodwill2025-03-31 SC655914core:IntangibleAssetsOtherThanGoodwill2026-03-31 SC655914core:IntangibleAssetsOtherThanGoodwill2025-04-012026-03-31 SC6559142024-04-012025-03-31 iso4217:GBP xbrli:pure
Company Registration No. SC655914 (Scotland)
The Perfect Fit Childrenswear Limited Unaudited accounts for the year ended 31 March 2026
The Perfect Fit Childrenswear Limited Unaudited accounts Contents
Page
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The Perfect Fit Childrenswear Limited Company Information for the year ended 31 March 2026
Director
Kerrie Guiney
Company Number
SC655914 (Scotland)
Registered Office
24 PLUMERKNOWE GARDENS CARDRONA PEEBLES EH45 9LH SCOTLAND
Accountants
ADD Accounting Solutions Limited 12 Loaning Crescent Peebles Borders EH459JR
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The Perfect Fit Childrenswear Limited Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Intangible assets
4,742 
5,927 
Current assets
Inventories
103,438 
115,381 
Debtors
1,918 
- 
Cash at bank and in hand
- 
15,951 
105,356 
131,332 
Creditors: amounts falling due within one year
(72,135)
(75,141)
Net current assets
33,221 
56,191 
Net assets
37,963 
62,118 
Capital and reserves
Profit and loss account
37,963 
62,118 
Shareholders' funds
37,963 
62,118 
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 14 May 2026 and were signed on its behalf by
Kerrie Guiney Director Company Registration No. SC655914
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The Perfect Fit Childrenswear Limited Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
The Perfect Fit Childrenswear Limited is a private company, limited by shares, registered in Scotland, registration number SC655914. The registered office is 24 PLUMERKNOWE GARDENS, CARDRONA, PEEBLES, EH45 9LH, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 April 2025
11,852 
At 31 March 2026
11,852 
Amortisation
At 1 April 2025
5,925 
Charge for the year
1,185 
At 31 March 2026
7,110 
Net book value
At 31 March 2026
4,742 
At 31 March 2025
5,927 
Goodwill, being the amount paid in connection with the purchase of the business in April 2020, is being amortised evenly across its estimated useful life of ten years.
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
VAT
61 
- 
Other debtors
1,857 
- 
1,918 
- 
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The Perfect Fit Childrenswear Limited Notes to the Accounts for the year ended 31 March 2026
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Bank loans and overdrafts
31,741 
39,797 
VAT
- 
48 
Trade creditors
33,120 
23,215 
Taxes and social security
476 
5,425 
Other creditors
233 
233 
Loans from directors
6,239 
6,283 
Accruals
326 
140 
72,135 
75,141 
7
Average number of employees
During the year the average number of employees was 2 (2025: 3).
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