REGISTERED NUMBER: 07038621 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

20TH CENTURY CLOTHIERS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Clare Louise Nuttall

REGISTERED OFFICE:

1st Floor, Unit 3

Wellington Mills

Quebec Street

Elland

West Yorkshire

HX5 9AS

REGISTERED NUMBER:

07038621 (England and Wales)

ACCOUNTANTS:

Walter Dawson & Son

Chartered Accountants

First Floor Offices, Unit A4

Old Power Way

Lowfields Business Park

Elland

HX5 9DE

FIXED ASSETS

Intangible assets

4

16,597

18,968

Tangible assets

5

13,559

17,540

Investments

6

52,311

97,413

82,467

133,921

CURRENT ASSETS

Stocks

109,298

111,230

Debtors

7

124,330

38,620

Cash at bank and in hand

79,832

55,677

313,460

205,527

CREDITORS

Amounts falling due within one year

8

92,952

106,517

NET CURRENT ASSETS

220,508

99,010

TOTAL ASSETS LESS CURRENT LIABILITIES

302,975

232,931

PROVISIONS FOR LIABILITIES

3,390

4,385

NET ASSETS

299,585

228,546

CAPITAL AND RESERVES

Called up share capital

100

100

Profit and loss account

299,485

228,446

299,585

228,546

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 July 2026 and were signed by:

Clare Louise Nuttall - Director

1.	STATUTORY INFORMATION

20th Century Clothiers Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the 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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

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.

Computer software is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Patterns

-

10% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

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

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Investments

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2024 - 14 ) .

4.	INTANGIBLE FIXED ASSETS

Computer

software

£

COST

At 1 November 2024

and 31 October 2025

23,710

AMORTISATION

At 1 November 2024

4,742

Amortisation for year

2,371

At 31 October 2025

7,113

NET BOOK VALUE

At 31 October 2025

16,597

At 31 October 2024

18,968

5.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

Patterns

Totals

£

£

£

COST

At 1 November 2024

71,689

4,314

76,003

Additions

430

-

430

At 31 October 2025

72,119

4,314

76,433

DEPRECIATION

At 1 November 2024

54,149

4,314

58,463

Charge for year

4,411

-

4,411

At 31 October 2025

58,560

4,314

62,874

NET BOOK VALUE

At 31 October 2025

13,559

-

13,559

At 31 October 2024

17,540

-

17,540

6.	FIXED ASSET INVESTMENTS

Shares in

group

Other

undertakings

investments

Totals

£

£

£

COST OR VALUATION

At 1 November 2024

50,000

47,413

97,413

Disposals

-

(9,460

)

(9,460

)

Revaluations

-

14,358

14,358

Reclassification/transfer

(50,000

)

-

(50,000

)

At 31 October 2025

-

52,311

52,311

NET BOOK VALUE

At 31 October 2025

-

52,311

52,311

At 31 October 2024

50,000

47,413

97,413

Listed investments are stated at valuation, the historic cost equivalent of which is £30,620.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

13,453

22,111

Amounts owed by group undertakings

109,195

11,882

Other debtors

1,682

4,627

124,330

38,620

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

28,738

68,898

Taxation and social security

46,285

26,723

Other creditors

17,929

10,896

92,952

106,517

9.	PENSION COMMITMENTS

The company operates a defined contribution pension scheme. The assets of the pension scheme are

held separately from those of the company in an independently administered fund. The pension cost

represents contributions payable by the company to the fund and amounted to £6,271 (2024:

£5,669). Contributions totalling £1,167 (2024: £1,182) were payable to the fund at the year end

and are included in creditors.

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year, the company made advances to the Director totalling £37,396 (2025: £65.943). These were interest free and repayable on demand. The company received repayments totalling £37,396 (2025: £66,231).