Company registration number 13752273 (England and Wales)
ROBERT BUNNEY COUNTRYWEAR LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
ROBERT BUNNEY COUNTRYWEAR LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
ROBERT BUNNEY COUNTRYWEAR LTD
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Intangible assets
3
29,599
34,728
Tangible assets
4
272,242
22,849
301,841
57,577
Current assets
Stocks
247,239
225,977
Debtors
5
666
198,155
Cash at bank and in hand
13,245
25,084
261,150
449,216
Creditors: amounts falling due within one year
6
(461,887)
(379,548)
Net current (liabilities)/assets
(200,737)
69,668
Total assets less current liabilities
101,104
127,245
Creditors: amounts falling due after more than one year
7
-
0
(52,928)
Provisions for liabilities
(1,236)
(4,341)
Net assets
99,868
69,976
Capital and reserves
Called up share capital
8
100
100
Profit and loss reserves
99,768
69,876
Total equity
99,868
69,976
ROBERT BUNNEY COUNTRYWEAR LTD
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2026
31 March 2026
- 2 -

For the financial year ended 31 March 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 profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 15 July 2026 and are signed on its behalf by:
N L Pickles
Director
Company registration number 13752273 (England and Wales)
ROBERT BUNNEY COUNTRYWEAR LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
1
Accounting policies
Company information

Robert Bunney Countrywear Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 17-19 Main Street, Grassington, Skipton, North Yorkshire, BD23 5AD.

1.1
Basis of preparation

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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The company is reliant upon the financial support of its directors and external finance providers. The directors are not aware of any reason why this support will not be maintained for the foreseeable future. As a result, the directors have continued to adopt the going concern basis in preparing the financial statements.true

1.3
Revenue

Revenue represents amounts receivable for goods and services provided, net of vat.

1.4
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.

1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
Not depreciated
Fixtures and fittings
20% Straight line
Motor vehicles
25% Reducing balance

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.

1.6
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

ROBERT BUNNEY COUNTRYWEAR LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 4 -
1.7
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 profit and loss account 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.

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.

1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.9
Retirement benefits

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

1.10
Leases
As lessee

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.

As lessor

When the company acts as a lessor, a lease is classified as a finance lease whenever it transfers substantially all the risks and rewards of ownership of the underlying asset to the lessee, either at the end of the lease term or for the major part of the economic life of the asset. All other leases are classified as operating leases. If an arrangement contains both lease and non-lease components, the company allocates the consideration in the contract to the two elements.

ROBERT BUNNEY COUNTRYWEAR LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 5 -
2
Employees

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

2026
2025
Number
Number
Total
6
7
3
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2025 and 31 March 2026
51,287
Amortisation and impairment
At 1 April 2025
16,559
Amortisation charged for the year
5,129
At 31 March 2026
21,688
Carrying amount
At 31 March 2026
29,599
At 31 March 2025
34,728
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 April 2025
-
0
42,472
42,472
Additions
267,298
-
0
267,298
Disposals
-
0
(26,000)
(26,000)
At 31 March 2026
267,298
16,472
283,770
Depreciation and impairment
At 1 April 2025
-
0
19,623
19,623
Depreciation charged in the year
-
0
5,027
5,027
Eliminated in respect of disposals
-
0
(13,122)
(13,122)
At 31 March 2026
-
0
11,528
11,528
Carrying amount
At 31 March 2026
267,298
4,944
272,242
At 31 March 2025
-
0
22,849
22,849
ROBERT BUNNEY COUNTRYWEAR LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 6 -
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
666
198,155

Other debtors includes prepayments £Nil (202 5: £19 8,137).

6
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans
52,928
48,572
Trade creditors
268
-
0
Taxation and social security
32,343
12,809
Other creditors
376,348
318,167
461,887
379,548

Other creditors include s a loan from a connected party £174,100 (202 5: £159,500) and amounts owed to the director £1 77,985 (202 5: £126,025).

7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans and overdrafts
-
0
52,928

The bank loan is secured by a guarantee from the directors.

8
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
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