REGISTERED NUMBER: 02919644 (England and Wales)

Unaudited Financial Statements

for the Period 1 February 2025 to 31 March 2026

for

S & T Knitwear Manufacturing Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S J Smith

J C Smith

REGISTERED OFFICE:

13a Duke Street

Southport

Merseyside

PR8 1LS

REGISTERED NUMBER:

02919644 (England and Wales)

ACCOUNTANTS:

Bennett Brooks & Co Ltd

13a Duke Street

Southport

Merseyside

PR8 1LS

CURRENT ASSETS

Stocks

-

9,548

Debtors

5

17,970

1,025

Cash at bank

481

133,963

18,451

144,536

CREDITORS

Amounts falling due within one year

6

(2,452

)

(95,168

)

NET CURRENT ASSETS

15,999

49,368

TOTAL ASSETS LESS CURRENT LIABILITIES

15,999

49,368

CAPITAL AND RESERVES

Called up share capital

7

10,000

10,000

Retained earnings

5,999

39,368

SHAREHOLDERS' FUNDS

15,999

49,368

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 June 2026 and were signed on its behalf by:

J C Smith - Director

S J Smith - Director

1.	STATUTORY INFORMATION

S & T Knitwear Manufacturing Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents the net sales value of products despatched during the year excluding VAT.

Intangible assets

Intangible assets consist of development costs which were fully amortised over their estimated useful lives in previous years.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Pension costs and other post-retirement benefits

The company periodically contributes to defined contribution pension schemes. The assets of these schemes are held separately to those of the company in independently administered funds.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2025 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 February 2025

6,055

Disposals

(6,055

)

At 31 March 2026

-

AMORTISATION

At 1 February 2025

6,055

Eliminated on disposal

(6,055

)

At 31 March 2026

-

NET BOOK VALUE

At 31 March 2026

-

At 31 January 2025

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

-

171

Other debtors

17,970

854

17,970

1,025

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

(1

)

709

Taxation and social security

673

10,072

Other creditors

1,780

84,387

2,452

95,168

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

10,000

Ordinary

£1

10,000

10,000

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 31 March 2026 and the year ended 31 January 2025:

2026

2025

£

£

S J Smith

Balance outstanding at start of period

(46,301

)

(16,301

)

Amounts advanced

72,444

-

Amounts repaid

(17,158

)

(30,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

8,985

(46,301

)

J C Smith

Balance outstanding at start of period

(36,301

)

(16,301

)

Amounts advanced

62,444

10,000

Amounts repaid

(17,158

)

(30,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

8,985

(36,301

)

The above balances were repaid with 9 months of the period end and interest has been charged at HMRC approved rates on overdrawn balances in the period.

9.	ULTIMATE CONTROLLING PARTY

The company is controlled jointly by two directors, J.C.Smith and S.J.Smith.