Company Registration No. 05017618 (England and Wales)
ORIGINAL FABRICS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
28 FEBRUARY 2026
28 February 2026
PAGES FOR FILING WITH REGISTRAR
PM+M Solutions for Business LLP
Chartered Accountants
New Century House
Greenbank Technology Park
Challenge Way
Blackburn
Lancashire
BB1 5QB
ORIGINAL FABRICS LIMITED
CONTENTS
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 6
ORIGINAL FABRICS LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
28 FEBRUARY 2026
28 February 2026
- 1 -
2026
2025
as restated
Notes
£
£
£
£
Fixed assets
Tangible assets
4
76,588
77,667
Current assets
Stocks
806,681
1,003,893
Debtors
5
1,541,444
1,228,867
Cash at bank and in hand
848,716
679,609
3,196,841
2,912,369
Creditors: amounts falling due within one year
6
(1,393,041)
(1,420,408)
Net current assets
1,803,800
1,491,961
Total assets less current liabilities
1,880,388
1,569,628
Creditors: amounts falling due after more than one year
7
(203,625)
(261,093)
Provisions for liabilities
(18,002)
(18,177)
Net assets
1,658,761
1,290,358
Capital and reserves
Called up share capital
8
1,000
1,000
Profit and loss reserves
1,657,761
1,289,358
Total equity
1,658,761
1,290,358
ORIGINAL FABRICS LIMITED
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT
28 FEBRUARY 2026
28 February 2026
- 2 -

For the financial year ended 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

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

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 17 June 2026 and are signed on its behalf by:
Mr S Hargreaves
Director
Company registration number 05017618 (England and Wales)
ORIGINAL FABRICS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2026
- 3 -
1
Accounting policies
Company information

Original Fabrics Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit B, Knowsley Park Way, Knowsley Road Industrial Estate, Haslingden, Lancashire, BB4 4RS.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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
Turnover

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Intangible fixed assets - goodwill

Goodwill in relation to a purchase in 2005 has been impaired to £nil value.

1.4
Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold land and buildings
Over 5 years
Leasehold improvements
10% on reducing balance
Plant and machinery
10% on reducing balance
Fixtures and fittings
20% on reducing balance
Computer equipment
25% on cost

Freehold land is not depreciated.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Stocks

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

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

ORIGINAL FABRICS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2026
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.8
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
10
10
3
Intangible fixed assets
Goodwill
£
Cost
At 1 March 2025 and 28 February 2026
450,000
Amortisation and impairment
At 1 March 2025 and 28 February 2026
450,000
Carrying amount
At 28 February 2026
-
0
At 28 February 2025
-
0
ORIGINAL FABRICS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2026
- 5 -
4
Tangible fixed assets
Leasehold land and buildings
Leasehold improvements
Plant and machinery
Fixtures and fittings
Computer equipment
Total
£
£
£
£
£
£
Cost
At 1 March 2025
12,846
41,398
62,962
93,183
21,205
231,594
Additions
-
0
-
0
-
0
-
0
10,182
10,182
At 28 February 2026
12,846
41,398
62,962
93,183
31,387
241,776
Depreciation and impairment
At 1 March 2025
12,846
27,160
27,178
69,984
16,759
153,927
Depreciation charged in the year
-
0
1,297
3,266
3,861
2,837
11,261
At 28 February 2026
12,846
28,457
30,444
73,845
19,596
165,188
Carrying amount
At 28 February 2026
-
0
12,941
32,518
19,338
11,791
76,588
At 28 February 2025
-
0
14,238
35,784
23,199
4,446
77,667
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
1,074,436
938,019
Amounts owed by group undertakings
37,103
50,755
Other debtors
429,905
240,093
1,541,444
1,228,867
6
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
630,214
773,213
Taxation and social security
662,301
540,340
Other creditors
100,526
106,855
1,393,041
1,420,408
7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Other creditors
203,625
261,093
ORIGINAL FABRICS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2026
- 6 -
8
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A shares of £1 each
501
501
501
501
Ordinary B shares of £1 each
449
449
449
449
Ordinary C shares of £1 each
50
50
50
50
1,000
1,000
1,000
1,000
9
Related party disclosures

At the year end, a loan of £37,103 (2025 - £50,755) was due from Unit B Sleep Limited (a company owned by the directors). This loan is interest free and has no fixed repayment terms.

10
Operating lease commitments

At the year end the company had operating lease commitments totalling £90,922 (2025 - £155,084).

11
Directors' transactions
Description
% Rate
Opening balance
Amounts advanced
Interest charged
Amounts repaid
Closing balance
£
£
£
£
£
Mr S & Mrs A Hargreaves
2.25
652
140,692
142
(132,835)
8,651
Mr T Hargreaves
2.25
62,264
136,054
1,891
(105,848)
94,361
62,916
276,746
2,033
(238,683)
103,012
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