REGISTERED NUMBER: 12933247 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

WESTCOAST WORKWEAR LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C T B Mills

REGISTERED OFFICE:

Unit 24

AK Business Park

Russell Road

Southport

Merseyside

PR9 7SA

REGISTERED NUMBER:

12933247 (England and Wales)

ACCOUNTANTS:

C A Hunter Limited

Britannia Chambers

26 George Street

St Helens

Merseyside

WA10 1BZ

FIXED ASSETS

Intangible assets

4

92,304

99,072

Tangible assets

5

107,576

111,967

199,880

211,039

CURRENT ASSETS

Stocks

5,000

5,000

Debtors

6

79,475

86,635

Cash at bank

20,785

25,283

105,260

116,918

CREDITORS

Amounts falling due within one year

7

76,755

91,371

NET CURRENT ASSETS

28,505

25,547

TOTAL ASSETS LESS CURRENT LIABILITIES

228,385

236,586

CREDITORS

Amounts falling due after more than one year

8

(155,601

)

(164,352

)

PROVISIONS FOR LIABILITIES

(20,877

)

(21,857

)

NET ASSETS

51,907

50,377

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

51,807

50,277

51,907

50,377

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 his 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 30 June 2026 and were signed by:

C T B Mills - Director

1.	STATUTORY INFORMATION

Westcoast Workwear Ltd 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.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2020, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Website costs are being amortised evenly over their expected useful life of five years.

Tangible fixed assets

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

Plant and machinery

-

10% on cost

Fixtures and fittings

-

10% on cost

Computer equipment

-

33% on 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

Website

Totals

£

£

£

COST

At 1 November 2024

and 31 October 2025

119,999

3,840

123,839

AMORTISATION

At 1 November 2024

23,999

768

24,767

Amortisation for year

6,000

768

6,768

At 31 October 2025

29,999

1,536

31,535

NET BOOK VALUE

At 31 October 2025

90,000

2,304

92,304

At 31 October 2024

96,000

3,072

99,072

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 November 2024

20,911

132,312

7,306

4,446

164,975

Additions

-

12,192

690

-

12,882

At 31 October 2025

20,911

144,504

7,996

4,446

177,857

DEPRECIATION

At 1 November 2024

1,394

46,563

1,307

3,744

53,008

Charge for year

2,091

14,058

788

336

17,273

At 31 October 2025

3,485

60,621

2,095

4,080

70,281

NET BOOK VALUE

At 31 October 2025

17,426

83,883

5,901

366

107,576

At 31 October 2024

19,517

85,749

5,999

702

111,967

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

70,857

84,191

Other debtors

8,618

2,444

79,475

86,635

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

6,227

5,986

Hire purchase contracts

-

4,208

Trade creditors

28,655

49,641

Taxation and social security

21,346

19,086

Other creditors

20,527

12,450

76,755

91,371

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans

20,601

26,828

Hire purchase contracts

-

2,524

Other creditors

135,000

135,000

155,601

164,352