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Registered Number: 07907772
England and Wales

 

 

 

WIRRAL UNIFORM LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 November 2024

End date: 31 October 2025

Wirral Uniform Limited
Contents Page
For the year ended 31 October 2025
Director Peter Wibberley
Registered Number 07907772
Registered Office The Old School
188 Liscard Road
Wallasey
Wirral
CH44 5TN
Accountants Woods Squared Limited
The Old School
188 Liscard Road
Wallasey
Wirral
CH44 5TN
1
Director's report and financial statements
The director presents their annual report and the financial statements for the year ended 31 October 2025
Director
The director who served the company throughout the year was as follows:
Peter Wibberley
Statement of director's responsibilities
The director is responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business


The director is responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

On behalf of the board.


----------------------------------
Peter Wibberley
Director

Date approved: 01 July 2026
2
 
 		 Notes
 		 2025
£		   2024
£
Fixed assets      
Intangible fixed assets 3 140,625    163,125 
Tangible fixed assets 4 10,630    15,593 
151,255    178,718 
Current assets      
Stocks 5 334,942    435,982 
Debtors: amounts falling due within one year 6 211,288    192,635 
Cash at bank and in hand 275,139    368,081 
821,369    996,698 
Creditors: amount falling due within one year 7 (496,738)   (624,335)
Net current assets 324,631    372,363 
 
Total assets less current liabilities 475,886    551,081 
Provisions for liabilities 8 447    (2,662)
Net assets 476,333    548,419 
 

Capital and reserves 		     
Called up share capital 100    100 
Profit and loss account 476,233    548,319 
Shareholders' funds 476,333    548,419 
 


For the year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 01 July 2026 and were signed by:


-------------------------------
Peter Wibberley
Director
3
General Information
Wirral Uniform Limited is a private company, limited by shares, domiciled in England and Wales, registration number 07907772.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 20 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 25% Reducing Balance
Computer Equipment 33% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees


Average number of employees during the year was 24 (2024 : 23).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 November 2024 450,000    450,000 
Additions -    - 
Disposals -    - 
At 31 October 2025 450,000    450,000 
Amortisation
At 01 November 2024 286,875    286,875 
Charge for year 22,500    22,500 
On disposals -    - 
At 31 October 2025 309,375    309,375 
Net book values
At 31 October 2025 140,625    140,625 
At 31 October 2024 163,125    163,125 


4.

Tangible fixed assets

Cost or valuation Land and Buildings   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 November 2024 2,445    76,299    14,164    92,908 
Additions -    -    -    - 
Disposals -    (1,630)   -    (1,630)
At 31 October 2025 2,445    74,669    14,164    91,278 
Depreciation
At 01 November 2024 -    66,627    10,688    77,315 
Charge for year -    2,189    1,857    4,046 
On disposals -    (713)   -    (713)
At 31 October 2025 -    68,103    12,545    80,648 
Net book values
Closing balance as at 31 October 2025 2,445    6,566    1,619    10,630 
Opening balance as at 01 November 2024 2,445    9,672    3,476    15,593 


5.

Stocks

2025
£		   2024
£
Stocks 334,942    435,982 
334,942    435,982 

6.

Debtors: amounts falling due within one year

2025
£		   2024
£
Trade Debtors 8,219    7,186 
Other Debtors 203,069    185,449 
211,288    192,635 

7.

Creditors: amount falling due within one year

2025
£		   2024
£
Trade Creditors (2,526)   7,702 
Taxation and Social Security 4,910    13,350 
Other Creditors 494,354    603,283 
496,738    624,335 

8.

Provisions for liabilities

2025
£		   2024
£
Deferred Tax (447)   2,662 
(447)   2,662 

4