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REGISTERED NUMBER: 14516332 (England and Wales)

Unaudited Financial Statements

For The Year Ended

30 November 2025

for

MIGGLEFINGER CLOTHING LTD

MIGGLEFINGER CLOTHING LTD (REGISTERED NUMBER: 14516332) |

Contents of the Financial Statements

For The Year Ended 30 November 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| MIGGLEFINGER CLOTHING LTD |

Company Information

For The Year Ended 30 November 2025

| DIRECTOR: | Mr M I Greaves

| SECRETARY: |

| REGISTERED OFFICE: | 8 Eastway

| Sale

| Cheshire

| M33 4DX

| REGISTERED NUMBER: | 14516332 (England and Wales)

| ACCOUNTANTS: | Leavitt Walmsley Associates Limited

| Chartered Certified Accountants

| 8 Eastway

| Sale

| Cheshire

| M33 4DX

MIGGLEFINGER CLOTHING LTD (REGISTERED NUMBER: 14516332) |

Balance Sheet

30 November 2025

| 30.11.25 | 30.11.24 |

| as restated |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 10,800 |  | 10,800 |  |

CURRENT ASSETS

Stocks | - |  | 4,989 |  |

Debtors | 5 | 1 |  | 1 |  |

1 |  | 4,990 |  |

CREDITORS

Amounts falling due within one year | 6 | 79,947 |  | 77,626 |  |

NET CURRENT LIABILITIES | (79,946 | ) | (72,636 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (69,146 | ) | (61,836 | ) |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | (69,147 | ) | (61,837 | ) |

(69,146 | ) | (61,836 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 13 August 2026 and were signed by:

Mr M I Greaves - Director

MIGGLEFINGER CLOTHING LTD (REGISTERED NUMBER: 14516332) |

Notes to the Financial Statements

For The Year Ended 30 November 2025

1. | STATUTORY INFORMATION

| Migglefinger Clothing 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with the provisions of FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| 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.

| Asset under construction are being amortised evenly over their estimated useful life of nil years.

| Stocks

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

| Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, freight, irrecoverable taxes and costs of conversion and other directly attributable costs which are incurred by the entity in bringing the stock to its present location and condition. The cost methodology employed by the entity is the first-in first-out method.

| Financial instruments

| A financial asset or financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

| Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit or loss. All other investments are subsequently measured at cost less impairment.

| Debtors and creditors which fall due within one year are recorded in the financial statements at transaction price and subsequently measured at amortised cost. If the effects of the time value of money are immaterial, they are measured at cost (less impairment for trade debtors). Debtors are reviewed for impairment at each reporting date and any impairments are recorded in profit or loss and shown within administrative expenses when there is objective evidence that a debtor is impaired. Objective evidence that a debtor is impaired arises when the customer is unable to settle amounts owing to the company or the customer becomes bankrupt.

| Debtors do not carry interest and are stated at their nominal value.

| Trade creditors are not interest-bearing and are stated at their nominal value.

| Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

| Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset which exceeds what the carrying amount would have been had the impairment loss not previously been recognised.

MIGGLEFINGER CLOTHING LTD (REGISTERED NUMBER: 14516332) |

Notes to the Financial Statements - continued

For The Year Ended 30 November 2025

2. | ACCOUNTING POLICIES - continued

| 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 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. Deferred tax is calculated using timing difference plus approach.

| 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.

| Employee benefits

| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year with an associated expense in profit or loss.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - 1 ).

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 December 2024

| and 30 November 2025 | 10,800 |  |

| NET BOOK VALUE

| At 30 November 2025 | 10,800 |  |

| At 30 November 2024 | 10,800 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.11.25 |  | 30.11.24

| as restated |

£ | £ |

| Other debtors | 1 |  | 1 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.11.25 |  | 30.11.24

| as restated |

£ | £ |

| Amounts owed to group undertakings | 75,566 |  | 75,566 |  |

| Taxation and social security | (1,097 | ) | (188 | ) |

| Other creditors | 5,478 |  | 2,248 |  |

79,947 |  | 77,626 |  |