HUDDERSFIELD_TEXTILES_LIMITED_30_Jan_2026_companies_house_set_of

HUDDERSFIELD TEXTILES LIMITED

Report to the board of directors on the preparation of the unaudited statutory financial statements of HUDDERSFIELD TEXTILES LIMITED

Year ended

30 January 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the

financial statements

HUDDERSFIELD TEXTILES LIMITED

for the year ended

30 January 2026

which comprise the income statement, statement of financial position and related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Members/Doc/rule/2018-rulebook.pdf.

This report is made solely to the Board of Directors of

HUDDERSFIELD TEXTILES LIMITED

, as a body, in accordance with the terms of our engagement letter dated 15 July 2026. Our work has been undertaken solely to prepare for your approval the

financial statements

HUDDERSFIELD TEXTILES LIMITED

and state those matters that we have agreed to state to the Board of Directors of

HUDDERSFIELD TEXTILES LIMITED

, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than

HUDDERSFIELD TEXTILES LIMITED

and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that

HUDDERSFIELD TEXTILES LIMITED

has kept adequate accounting records and to prepare statutory

financial statements

that give a true and fair view of the assets, liabilities, financial position and profit of

HUDDERSFIELD TEXTILES LIMITED

. You consider that

HUDDERSFIELD TEXTILES LIMITED

is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of HUDDERSFIELD TEXTILES LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

G&T Accountancy Services Limited

Chartered Certified Accountants

Unit 1B Denby Dale Business Park

Wakefield Road

Huddersfield

West Yorkshire

HD8 8QH

United Kingdom

Date:

20 July 2026

HUDDERSFIELD TEXTILES LIMITED

Statement of Financial Position

30 January 2026

		2026		2025
	Note	£		£
Fixed assets
Tangible assets	5	-		715,146
Current assets
Stocks		290,000		230,000
Debtors	6	789,800		379,911
Cash at bank and in hand		1,406		2,032
		1,081,206		611,943
Creditors: amounts falling due within one year	7	(182,194	)	(96,890	)
Net current assets		899,012		515,053
Total assets less current liabilities		899,012		1,230,199
Provisions for liabilities		(1,667,974	)	(2,028,131	)
Net liabilities		(768,962	)	(797,932	)
Capital and reserves
Called up share capital		101		101
Profit and loss account		(769,063	)	(798,033	)
Shareholders deficit		(768,962	)	(797,932	)

For the year ending

30 January 2026

, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have 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 Act 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.

In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.

These

financial statements

were approved by the board of directors and authorised for issue on

20 July 2026

, and are signed on behalf of the board by:

Mr R Taylor

Director

Company registration number:

09861167

HUDDERSFIELD TEXTILES LIMITED

Notes to the Financial Statements

Year ended

30 January 2026

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is

Unit 1b Denby Dale Industrial Park, Wakefield Road

Denby Dale

Huddersfield

West Yorkshire

HD8 8QH

, England.

2 Statement of compliance

These

financial statements

have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The

financial statements

have been prepared on the historical cost basis, as modified by the revaluation of certain assets.

The

financial statements

are prepared in sterling, which is the functional currency of the company.

Going concern

These accounts have been prepared on the going concern basis, on the understanding that the directors and shareholders will continue to financially support the company during this period.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.

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

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.

Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Land and buildings	Straight line over 50 years
Plant and machinery	25% straight line
Motor vehicles	25% straight line
Fixtures and fittings	25% straight line
Office equipment	25% straight line

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured on an undiscounted basis at the tax rates that would apply in the periods in which timing differences are expected to reverse, based on tax rates and laws enacted at the statement of financial position date.

Provisions for liabilities

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4 Average number of employees

The average number of persons employed by the company during the year was

(2025:

8.00

5 Tangible assets

	Land and buildings		Plant and machinery etc.	Total
	£		£	£
Cost
At 31 January 2025	793,557		203,291	996,848
Disposals	(793,557	)	-	(793,557	)
At 30 January 2026	-		203,291	203,291
Depreciation
At 31 January 2025	78,412		203,290	281,702
Charge	-		1	1
Disposals	(78,412	)	-	(78,412	)
At 30 January 2026	-		203,291	203,291
Carrying amount
At 30 January 2026	-		-	-
At 30 January 2025	715,145		1	715,146

6 Debtors

	2026	2025
	£	£
Trade debtors	219	-
Amounts owed by group undertakings and undertakings in which the company has a participating interest	715,145	-
Other debtors	74,436	379,911
	789,800	379,911

7 Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	19,583	19,162
Trade creditors	5,862	79,030
Taxation and social security	1,436	815
Other creditors	155,313	(2,117	)
	182,194	96,890

8 Related party transactions

The aggregate amount of remuneration paid to or receivable by directors in respect of qualifying services was £63,493 (2025: £63,341). Company pension contributions to defined contribution schemes on behalf of directors amounted to £963 (2025: £893).

9 Controlling party

The company was under the control of MR RS Taylor throughout the current year and prior year. Mr RS Taylor is the managing director and majority shareholder.