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## SPIRIT MENSWEAR (CLOTHING) LTD

Unaudited micro-entity financial statement
1 Dec 2024 to 30 Nov 2025
Company registration number:14492433
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SPIRIT MENSWEAR (CLOTHING) LTD
Unaudited micro-entity financial statement
1 Dec 2024 to 30 Nov 2025

## Table of contents

Officers
Directors
Registered office address
Profit and loss
Balance sheet
Authorisation
Signature
Notes to the financial statements
General information
Principal activities of the company
Statement of going concern
Average number of employees
Guarantees and other financial commitments
Detailed profit and loss
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SPIRIT MENSWEAR (CLOTHING) LTD
Unaudited micro-entity financial statement
1 Dec 2024 to 30 Nov 2025

## Officers

Directors:
V. TREHAN
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006. Signed on behalf of the board V. TREHAN
Registered office address:
186 High Street, Epping
London
Essex
CM16 4AQ
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SPIRIT MENSWEAR (CLOTHING) LTD
Unaudited micro-entity financial statement
1 Dec 2024 to 30 Nov 2025

## Balance sheet

1 Dec 2024 to 30 Nov 2025

ACCOUNTS | 01 DEC 2024 to 30 NOV 2025 (£) | 01 DEC 2023 to 30 NOV 2024 (£)
--- | --- | ---
Called-up share capital not paid | 0 | 0
Fixed asset | 9250 | 13875
Current assets | 131371 | 78126
Prepayments and accrued income | 0 | 0
Creditors-amounts falling due within one year | (132611) | (89673)
Net current assets (liabilities) | (1240) | (11547)
Total assets less current liabilities | £ 8010 | £ 2328
Creditors-amounts falling due after more than one year | 0 | 0
Provisions for liabilities | 0 | 0
Accruals and deferred income | 0 | 0
Net assets | £ 8010 | £ 2328
Capital and reserves | £ 8010 | £ 2328

For the year ending 30 November 2025 the company was entitled to exemption 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts and delivered in accordance with the provisions applicable to the companies subject to the small companies regime.

These accounts have been prepared in accordance with the micro-entity provisions.

These financial statements were approved by the board of directors and authorised for issue on 3 July 2026, and were signed on behalf of the board by:

Directors,V. TREHAN
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SPIRIT MENSWEAR (CLOTHING) LTD
Unaudited micro-entity financial statement
1 Dec 2024 to 30 Nov 2025

## Notes to the financial statements

1 Dec 2024 to 30 Nov 2025

#### General information

SPIRIT MENSWEAR (CLOTHING) LTD is a private company limited by shares and incorporated in England and Wales. Its registered number is: 14492433 Its registered office is: 186 High Street, Epping, CM16 4AQ The accounts have been prepared in accordance with FRS 102 Section 1A- The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

#### Principal activities of the company

The principal activity of the company during the year under review was Retail sale of clothing in specialised stores.

#### Statement of going concern

It is the directors belief that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks. As such, they have a reasonable expectation that the company has sufficient resources to continue its operational existence for the foreseeable future. The directors will continue to adopt the going concern basis of accounting in preparing the financial statements.

#### Average number of employees

During the financial year the average number of employees was 1.

#### Guarantees and other financial commitments

Research and development costs Expenditure on research and development is written off in the year it is incurred unless it meets the criteria to allow it to be capitalised. Costs of research are always written off in the year in which they are incurred. Where development costs are recognised as an asset, they are amortised over the period expected to benefit from them. Amortisation of the capitalised costs begins once the developed product comes into use, typically at rate of 33.33% straight line. Taxation Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively. Freehold investment property Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account. No depreciation is provided in respect of investment properties. Investments Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

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