Company No: 03868413 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	F J Bradley
	V M Bradley
	R D Crawford
	K J Higham

SECRETARY

V M Bradley

REGISTERED OFFICE	Attire House Bird Hall Lane
	Cheadle Heath
	Stockport
	SK3 0SB
	United Kingdom

COMPANY NUMBER

03868413 (England and Wales)

ACCOUNTANT	S&W Partners (Manchester) Limited
	Pall Mall
	1 Pollen Square
	59 King Street
	Manchester
	M2 4PD

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	4	6,848		69,159
		6,848		69,159
Current assets
Stocks	5	300,609		858,726
Debtors		916,488		1,751,200
Cash at bank and in hand		3,583,821		3,352,627
		4,800,918		5,962,553
Creditors: amounts falling due within one year	6	( 1,897,928)		( 2,367,858)
Net current assets		2,902,990		3,594,695
Total assets less current liabilities		2,909,838		3,663,854
Provision for liabilities	7	( 1,712)		( 17,044)
Net assets		2,908,126		3,646,810
Capital and reserves
Called-up share capital	8	680		680
Capital redemption reserve		500		500
Profit and loss account		2,906,946		3,645,630
Total shareholder's funds		2,908,126		3,646,810

For the financial year ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Attire Clothing Limited (registered number: 03868413) were approved and authorised for issue by the Board of Directors on 22 July 2026. They were signed on its behalf by:

F J Bradley Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Attire Clothing Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Attire House Bird Hall Lane, Cheadle Heath, Stockport, SK3 0SB, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

Significant judgements and estimates
Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. There are not considered to be any critical judgements in applying the company's accounting policies. The company makes estimates and assumptions concerning the future. The resulting accounting estimates will by definition, seldom equal the actual results.

The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are addressed below.

The company makes an estimate of the recoveries value of trade and other debtors. When assessing impairment of trade and other debtor, management considers factors including the current credit rating of the debtor, the aging profile of debtors and historical experience. See note 12 for the net carrying amount of the debtors and associated impairment provision.

Foreign currency

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Turnover

Turnover represents amounts chargeable, net of value added tax, in respect of the sales clothing. Revenue is recognised at the point of delivery to the customer.

Taxation

Current tax
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income, 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.

Tangible fixed assets

Tangible assets are stated at cost less accumulated impairment losses. Cost includes the original purchase price, costs directly attributable to bringing the asset to its working condition for its intended use. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Leasehold improvements	6.67 years straight line
Plant and machinery	3 years straight line
Vehicles	4 years straight line
Fixtures and fittings	6.67 years straight line

Leases

The Company as lessee
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Stocks are recognised as an expense in the period in which the related revenue is recognised.

Cost is determined on the actual cost method. Cost includes the purchase price, including taxes and duties and transport and handling directly attributable to bringing the stock to its present location and condition.

At the end of each reporting period stocks are assessed for impairment. If an item of stock is impaired, the identified stock is reduced to its selling price less costs to complete and sell and an impairment is recognised the impairment charge is reversed, up to the original impairment loss, and is recognised as a credit in the profit and loss account.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

Financial assets

Basic financial assets, including trade and other debtors and cash and bank balances, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction.

Such assets are subsequently carried at amortised cost using the effective interest method.

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment.The impairment loss is recognised in the profit or loss.

There are no assets which are initially measured at fair value.

Financial liabilities

Basic financial liabilities, including trade and other creditors and amounts owed to group undertakings, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	24		24

3. Dividends on equity shares

	2025		2024
	£		£
Amounts recognised as distributions to equity holders in the financial year:
Final dividend for the financial year ended 31 December 2025 of £2,429 (2024: £699) per ordinary share	1,214,544		349,544

4. Tangible assets

	Leasehold improve- ments		Plant and machinery		Vehicles		Fixtures and fittings		Total
	£		£		£		£		£
Cost
At 01 January 2025	55,491		140,348		107,684		26,806		330,329
Additions	0		3,224		0		0		3,224
Disposals	0		0		( 107,684)		0		( 107,684)
At 31 December 2025	55,491		143,572		0		26,806		225,869
Accumulated depreciation
At 01 January 2025	55,491		136,878		44,868		23,933		261,170
Charge for the financial year	0		1,974		15,704		745		18,423
Disposals	0		0		( 60,572)		0		( 60,572)
At 31 December 2025	55,491		138,852		0		24,678		219,021
Net book value
At 31 December 2025	0		4,720		0		2,128		6,848
At 31 December 2024	0		3,470		62,816		2,873		69,159

5. Stocks

	2025		2024
	£		£
Stocks	300,609		858,726

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	133,559		452,277
Amounts owed to Group undertakings	1,564,689		1,567,305
Taxation and social security	152,015		259,039
Other creditors	47,665		89,237
	1,897,928		2,367,858

7. Deferred tax

	2025		2024
	£		£
At the beginning of financial year	( 17,044)		( 23,642)
Credited to the Profit and Loss Account	15,332		6,598
At the end of financial year	( 1,712)		( 17,044)

8. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
500 Ordinary shares of £ 1.00 each	500		500
180 Ordinary A shares of £ 1.00 each	180		180
	680		680

Ordinary shares rank pari passu. A Ordinary shares are not entitled to vote and have no right to share in any surplus. All shares are entitled to dividends as declared by each class.

9. Financial commitments

Commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

	2025		2024
	£		£
Within one year	9,237		10,514
Between one and five years	6,158		13,307
Total future minimum lease payments under non-cancellable operating leases	15,395		23,821

The finance leases relate to motor vehicles used in the company's operations. There are no contingent, rental, renewal of purchase option clauses.

10. Related party transactions

Transactions with the entity's directors

	2025		2024
	£		£
Balance outstanding at the start of the year	5,300		6,500
Advances	0		0
Credits	(1,200)		(1,200)
Balance outstanding at the end of the year	4,100		5,300

Advances

A director has given a guarantee to secure all liabilities of Attire Clothing Limited, limited to £250,000.

11. Ultimate controlling party

Parent Company:

Attire Clothing (Holdings) Limited

Attire House Bird Hall Lane, Cheadle Heath, Stockport, SK3 0SB

The ultimate controlling party is F Bradley.