Tailored Branding Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 04695665

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		45,906		43,879

			45,906		43,879
CURRENT ASSETS
Stocks	5	6,664		14,341
Debtors	6	7,164		11,731
Cash at bank and in hand		36,030		41,768

		49,858		67,840
Creditors: Amounts Falling Due Within One Year	7	(43,241 )		(56,286 )

NET CURRENT ASSETS (LIABILITIES)			6,617		11,554

TOTAL ASSETS LESS CURRENT LIABILITIES			52,523		55,433

PROVISIONS FOR LIABILITIES
Deferred Taxation			(8,722 )		(8,340 )

NET ASSETS			43,801		47,093

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			43,701		46,993

SHAREHOLDERS' FUNDS			43,801		47,093

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Tailored Branding Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit 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.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr S R Hesford

Director

26 June 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Tailored Branding Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04695665 . The registered office is Unit 20 Wolseley Court, Staffordshire Technology Park, Stafford, Staffordshire, ST18 0GA.

2. Accounting Policies

2.1. Basis of Preparation of 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.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

Sale of goods

Turnover from the sale of promotional merchandise and branding is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually on dispatch of the goods.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

The director has confirmed that this asset has now been disposed of.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.

Plant & Machinery	25% on reducing balance
Motor Vehicles	25% on reducing balance

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. Stocks and Work in Progress

Stocks and work in progress are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all cost of purchase, cost of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

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Tailored Branding Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.7. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

2.8. Pensions

The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.9. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

2.10. Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2025: 5)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 April 2025	85,726	18,570	104,296
Additions	20,947	-	20,947
Disposals	(10,716 )	-	(10,716 )

As at 31 March 2026	95,957	18,570	114,527

...CONTINUED

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Tailored Branding Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Depreciation
As at 1 April 2025	48,132	12,285	60,417
Provided during the period	14,074	1,572	15,646
Disposals	(7,442 )	-	(7,442 )

As at 31 March 2026	54,764	13,857	68,621

Net Book Value
As at 31 March 2026	41,193	4,713	45,906

As at 1 April 2025	37,594	6,285	43,879

5. Stocks

	2026	2025
	£	£
Stock	6,664	14,341

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	5,159	11,011
Prepayments and accrued income	748	720
Corporation tax recoverable assets	1,204	-
Net wages	53	-

	7,164	11,731

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	12,430	12,152
Corporation tax	-	3,843
Other taxes and social security	1,718	779
VAT	2,704	3,571
Other creditors (1)	143	-
Accruals and deferred income	12,330	19,444
Directors' loan accounts	13,916	16,497

	43,241	56,286

8. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1.00 each	100	100

9. Other Commitments

Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £18,800 (2025 £28,200)

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